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Town of Greenport – Town Clerk Operations (2017M-3)
… our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $4.87 million. Key Findings … bank reconciliations. The Clerk did not submit a monthly report of all moneys received and disbursed to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Cincinnatus Central School District – Procurement (2021M-111)
… [ read complete report - pdf ] Audit Objective Determine whether Cincinnatus … funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the 17-month audit period. Except for their CPA firm, officials used these 10 professional …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Yonkers City School District – Fixed Assets (2015M-229)
… was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … The Yonkers City School District is the school district for the City of Yonkers. The District operates 39 schools … locate the missing inventory items identified in this report, maintain accurate asset lists and ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229DiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency
… On the one-year anniversary of the January 6 attack on the … Las Vegas Sands Corp., Ulta Beauty Inc., VeriSign Inc., and Hanesbrands Inc. Since the filings, the Comptroller has … spending disclosure shareholder proposals. CMS Energy Corporation, Molson Coors Beverage Co., and FirstEnergy Corp. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparencyState Comptroller DiNapoli Releases Audits
… Honey bees are essential to the agricultural industry for the pollination services they provide. The State … organisms within colonies by including additional tests for certain diseases and could improve its efforts to ensure … in addressing the issues identified in the initial audit report, implementing both recommendations. Office of …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsTuckahoe Union Free School District – Overtime (2023M-53)
… [read complete report – pdf] Audit Objective Determine whether the Tuckahoe … the amount owed by a district, annually to the State, for its share of the cost of future employee retirement … officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of $4,432 for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… [read complete report – pdf] Audit Objective Determine whether Coeymans … or enforce adequate bylaws. Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. Establish adequate controls to ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Village of Hancock – Insurance Withholdings (2022M-108)
Determine whether the Village of Hancock Village officials ensured insurance premium contributions were accurately calculated and collected
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Otselic Valley Central School District – Procurement (2022M-58)
… [read complete report - pdf] Audit Objective Determine whether Otselic … totaling $35,038, officials did not seek competition for a transportation efficiency study ($32,500), purchases of … and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… procedures were inadequate. The Department hosted 15 tournaments and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… [ read complete report - pdf ] Audit Objective Determine whether the Board of … including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval … the retirement reserve. While it is a prudent practice for officials to save for future expenditures, without a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Town of Plymouth – Employee Benefits (2023M-176)
… paid $12,037 for 20 holidays that were not authorized in the Town’s collective bargaining agreements (CBAs). Seven … Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Complaint Processing (2020-N-9)
To determine if the New York City Civilian Complaint Review Board (CCRB) has an appropriate and sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other agencies and for truncated complaints, and if CCRB is conducting investigations in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n9.pdfTechnology Transfer Program and Royalty Payments (2019-S-10)
To determine if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at SUNY campuses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s10.pdfState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … audit period which was approximately $138,000 more than what was transferred in the payroll bank account. $48,000 in … were not implemented, and one recommendation is no longer applicable. City of Yonkers – Budget Review …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Government Debt Levels Off
… it difficult for a community to adjust if a recession hits or can limit its ability to take on critical infrastructure … the lion’s share of local debt at $17.1 billion in 2018, or nearly 40 percent, which amounts to an average of $10,914 … Counties accounted for $13.4 billion in debt in 2018, or 31 percent of the total, while towns followed next with …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… measures to minimize expenditures. Monitor the value of shared services provided by the District to ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureTown of Hyde Park - Payroll and Time Records (2018M-225)
… [read complete report - pdf] Audit Objective Determine whether the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… New York State Comptroller Thomas P. DiNapoli made the … assist so that we can rebuild our state and make sure the money is spent appropriately.” … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryXVI.3.G Legal Compliance – XVI. Financial Reporting
… should be presented in the ACFR as may be necessary to report legal compliance responsibilities and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliance