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Delaware County – Vehicle Usage and Disposal (2014M-258)
… August 15, 2014. Background Delaware County is located in eastern New York State and has a population of … the cost-effectiveness of keeping County vehicles at off-site locations and each disposal method prior to the …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… September 30, 2016. Background The Greater Syracuse Property Development Corporation (Land Bank) is a … and tax-delinquent properties to productive use. Property sales requiring significant renovation or … to an enforcement mortgage that secures a lien against a property. Budgeted appropriations for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Southold – Financial Operations (2014M-299)
… that cash is properly safeguarded in the Receiver of Taxes, Town Clerk and Waste Management Departments, and job … duties. Ensure that Town officials comply with New York State General Municipal Law and the Town’s policy …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Clarence Public Library – Audit of Claims (2016M-355)
… The Library, which received its charter from the Board of Regents of the New York State Education System in 1969, is …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Boylston – Procurement (2021M-56)
… annually, the last time the Board reviewed the policy was in 2012. The procurement policy does not require Town … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… Commission’s (FCC) recommended bandwidth. Audit Results The District’s Internet connectivity met the FCC’s … bandwidth totaled: 1.0 Gigabits per second (Gbps) for primary Internet service at its middle and elementary … ability to burst to a total of 1 Gbps for its high school primary Internet Service. Overall, of 35 teachers surveyed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Village of Greene – Investment Program (2023M-112)
… review the Village’s investment policy, as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Village of Unadilla – Procurement (2022M-182)
… of Unadilla (Village) officials used a competitive process to procure goods and services. Key Findings Village … was not sought for: Any of the five purchases subject to competitive bidding requirements during the audit period … 10 purchases totaling $57,898 which were subject to the procurement policy. Insurance coverage and …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… unused leave to which she was not entitled when she left Village employment. The total value of these unauthorized … record leave and the payment of unused leave upon leaving Village employment. Pursue collection of any erroneous or … Clerk-Treasurer’s monthly reports to NYSLRS are accurate. Village officials agreed with our findings and indicated they …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… were obtained for capital project (Project) change orders. Key Findings The Board and District officials did not ensure that all Project change orders were submitted as required to the New York State … for all unapproved work . For the 151 change orders reviewed totaling about $3 . 8 million: 122 (81 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersMarathon Joint Fire District – Investment Program (2023M-76)
… checking and savings accounts, which had an average daily balance of approximately $567,000 during the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Clarendon – Justice Court Operations (2013M-362)
… was $37,900 in 2008, declining to approximately $2,700 in 2010. Court revenues have subsequently increased and for the 2012 fiscal year the Town reported $18,700 in revenues attributable to Court operations. The Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362West Babylon Union Free School District – Claims Audit (2024M-62)
… the West Babylon Union Free School District’s (District) claims auditor properly audited claims. Key Findings The claims auditor did not perform a proper audit of claims. As a … the West Babylon Union Free School Districts District claims auditor properly audited claims …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had … obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Town of Walton – Incompatible Duties (2016M-309)
… Town officer or employee who received or disbursed moneys on behalf of the Town, or engage an independent public …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Oversight of School Safety Planning Requirements (Follow-Up)
… a code of conduct, mandates training and instruction for preventing and responding to incidents of school violence, and establishes a uniform system for reporting violent incidents. Further, the SAVE Act … School Districts’ compliance with the requirements for school safety planning, and consequently did not have …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followTechnology Transfer Program and Royalty Payments (Follow-Up)
… ). About the Program As part of its duties, the Research Foundation for the State University of New York (Research Foundation) supports the State University of New York’s … process that requires efforts from the Research Foundation, IP creators, and industry partners to translate …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/technology-transfer-program-and-royalty-payments-followDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… not supported by required employee performance evaluations or were paid to ineligible administrative staff members; … Investigations related to these audits have resulted in 10 arrests, seven criminal convictions and the recovery of more than $5 million in …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesComptroller DiNapoli Releases Municipal Audits
… Village of Clayville , Cortland Housing Authority , Essex Fire District #2 , Lockport Public Library , Port Washington Fire Department , Roosevelt Fire District , Town of Sidney , Stony Creek Volunteer Fire … of the Vill of Clayville Cortland Housing Authority Essex Fire District 2 Lockport Public Library Port Washington Fire …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsReductions in Homelessness Among New York’s Veterans
Veterans of military service have historically comprised a disproportionate share of our nation’s homeless population.
https://www.osc.ny.gov/files/reports/osdc/pdf/reductions-in-homelessness-among-new-yorks-veterans.pdf