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Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for ECA collections and disbursements. Key Findings The Board and District officials did not adopt and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list and remove and/or return …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryLyndon Fire District – Disbursements (2022M-132)
… of and internal controls over disbursements. The Board: Did not properly segregate the disbursement duties or implement adequate mitigating controls, and it did not properly review disbursement activity. Could not … reviews of financial reports included. Because the Board did not properly review disbursement activities, there is an …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, 2015. Background The … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Town of Corinth – Claims Auditing (2017M-102)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … 1, 2016 through February 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Medina Central School District - Tax Collection (2019M-151)
… [read complete report - pdf] Audit Objective Determine whether the Tax …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151City of Hudson - Payroll and Accrued Leave (2020-14)
Determine whether City officials ensured employees salaries and the amounts withheld for benefits were accurate
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Medina Central School District - Capital Projects (2019M-163)
… pricing or obtain alternative proposals or quotations for Project purchases. The Board did not always approve … Solicit competition through bids when required, or request for proposals or quotes to provide assurance the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Village of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely … reports and bank reconciliations with canceled check images, and maintain adequate accounting records. Annually …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… policy to procure professional services. Our review of procedures District officials used to select 17 … selecting six service providers, who were paid a total of $437,732 during the audit period. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalCharlotte Valley Central School District - Information Technology (2019M-27)
… safeguarded. Key Findings The Board and District officials did not monitor computer use policies or adopt adequate IT security policies. District officials did not develop procedures for managing, limiting and … and sensitive information (PPSI). District officials did not provide IT security awareness training for District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Roosevelt Union Free School District - Information Technology (2019M-193)
… did not appoint a Chief Information Officer responsible for all IT matters. The Board did not adopt a disaster … appointing a Chief Information Officer to be responsible for ensuring computerized data is secure, identifying and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193State Comptroller DiNapoli Releases Municipal Audit
… information or complete adequate cost-benefit analyses for proposed projects before approving them. In addition, … reported capital investment and salary information for reliability or compare it to estimates in project … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditHudson Housing Authority – Information Technology (2019M-224)
… aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Town of Patterson - Information Technology (2020M-37)
… unauthorized use, access and loss. Key Findings The Board did not adopt adequate IT policies or a disaster recovery plan. Town officials did not have a service level agreement (SLA) with the IT consultant. Town officials did not provide IT security awareness training to staff. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not develop and adopt realistic budgets. As a result, unrestricted fund balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 98-18
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-98-18State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , Town of Nanticoke , Town of Marbletown , Municipal Parking Structures , City of Sherrill , Walden Fire District … residing within the village which subsequently lowered tax rates for town residents living outside of the village. East …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… a Christmas bonus in addition to their fixed salary. These bonuses, which constitute an unauthorized gift of public …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… highway and water funds. Key Findings The Supervisor did not maintain complete and accurate accounting records or … reports she prepared were accurate. The Supervisor did not present accurate financial records to the Board. The Board did not audit the Supervisor’s records for 2013 or 2014. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346