Search

Lake George Central School District – Internal Controls Over Payroll (2013M-122)

… The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and Washington Counties. The District is governed …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013m

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Jericho Water District – Water Use Charges (2013M-395)

… primarily from water usage charges and real property taxes. The District’s 2012 expenditures totaled approximately … were funded primarily with water rents and real property taxes. Key Findings We found that, except for minor …

https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395

Sayville Union Free School District - Purchasing (2019M-69)

… [read complete report - pdf] Audit Objective Determine whether District officials used a … District officials did not use a request for proposals (RFPs) process or seek competition for three professional … professional service providers have been selected using RFPs and purchases over $5,000 are competitively bid. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69

Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)

… The Board provided adequate oversight and management of the Village’s water and sewer finances. Village officials … develop a comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for … Develop comprehensive multiyear financial and capital plans that project operating and capital needs and …

https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-information

Pleasantville Union Free School District – Claims Auditing (2022M-136)

… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136

City of Middletown – Payroll and Leave Benefits (2024M-26)

… including potential overpayments totaling $191,253. As a result, the City paid employees for time they did not work … Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting

… fund statements only when they mature or become due for payment within the period. Expenditure-driven grants are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements

DiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency

… filing of eight shareholder proposals requesting companies to comprehensively disclose their political spending. The … Comptroller has filed disclosure proposals with: Twitter Inc., DISH Network Corp., The Progressive Corp., Royal …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparency

State Comptroller DiNapoli Releases Audits

… treatment and recovery. Generally, outpatient services are medical procedures that can be performed in the same day, … cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments … implemented. Homes and Community Renewal – Office of Rent Administration – Collection of Fines Related to Tenant …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-audits

Franklin Square Public Library - Claims Audit (2018M-48)

… [read complete report - pdf] Audit Objective Determine if the Board of Trustees (Board) conducted a proper audit of … Instead, two of the Board members audit the claims prior to the monthly Board meetings. Key Recommendation The Board … audit each individual claim before directing the Treasurer to pay them. Library officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48

Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.

… with contract terms. Background OASAS oversees programs for the prevention and treatment of alcohol and substance … with heroin dependence and to provide the opportunity for clients to make major lifestyle changes over time. … as this audit illustrates, as organizational complexity increases, it becomes much more difficult to definitively …

https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-inc

King Center Charter School - Information Technology (2018M-61)

… complete report - pdf] Audit Objective Determine whether information technology (IT) assets are properly safeguarded, secured and …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61

Bradford Central School District – Online Banking (2022M-102)

… report – pdf] Audit Objective Determine whether the Bradford Central School District (District) officials ensured … they will take corrective action. … Determine whether the Bradford Central School District District officials ensured …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102

Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)

… report – pdf] Audit Objective Determine whether Town of Shelter Island (Town) officials properly administered the … disbursements were proper and supported. Specifically: Of the 37 deposits totaling $8.5 million made to the CPF bank … receipted, deposited timely and intact, and accounted for. Of the 103 disbursements totaling $6 million paid during the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22

Kortright Rural Fire District – Financial Activities (2022M-51)

… adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets. The Board did not: Adequately segregate the … adequate controls over financial activities to safeguard assets …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51

Phelps-Clifton Springs Central School District – Network Access (2021M-35)

… Maintain hardware or software inventory records. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35

Danby Fire District – Claims Audit (2020M-149)

… be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key Recommendations … have proper supporting documentation, including credit card charge slips. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149