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New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
New York State Comptroller Thomas P DiNapoli issued the following statement on three former Orange County Industrial Development Agency officials who pled guilty today to defrauding the IDA and were ordered to pay $12 Million in restitution
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… desired items as alternates in original project plans and bid specifications. Solicit competition using bids, request …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Danby – Claims Processing and Procurement (2022M-127)
… claims prior to payment. Key Findings The Board did not always seek competition when procuring goods and services … properly audited and approved. When goods and services are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Woodbourne Fire District – Board Oversight (2023M-98)
… financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial … were more than necessary to fund operations. The Board did not: Ensure the Treasurer/Secretary (Treasurer) maintained … B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… report – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with … his duties in accordance with statutes. Instead, the Village Clerk (Clerk) performed many of the Treasurer’s … village hewlett neck treasurers duties …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … $44,548 for two clubs that did not have sufficient funds when the disbursements were made. Building principals did not … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mRye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… checks (or check images) and did not prepare monthly bank reconciliations to determine whether any differences existed between bank records and his check register. Key Recommendations … provide cancelled checks or check images. Prepare monthly bank reconciliations and the Board should review them for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… reports to OSC for 2010 through 2014. The Treasurer does not provide the Board with bank reconciliations for … reviews bank statements or canceled checks. The Treasurer does not provide the Board with monthly budget-to-actual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113City of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the … The City of Lockport is located in Niagara County and has a population of approximately 21,100. The City is … when procuring audit services because they did not use a request for proposal (RFP) process to solicit written …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Otego-Unadilla Central School District – Financial Condition (2013M-84)
… to January 22, 2013. Background The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, … OtegoUnadilla Central School District Financial Condition 2013M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … in an unassigned fund balance deficit of $1.5 million as of June 30, 2011. District officials addressed this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Justice Court operations for the period January 1, 2011, through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about 2500. The … records and reports and found that the duties were not segregated because the Justices performed all duties …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208DiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… policies for expected use of these resources. Read the full report , The Case for Building New York State’s Rainy …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesState Comptroller DiNapoli Releases Municipal & School Audits
… As a result, the board lacked reliable records and reports to manage the town’s financial operations, account balances … audit the supervisor’s records, as required. Town of Bergen – Town Supervisor (Genesee County) The supervisor … recorded financial transactions without oversight North Babylon Union Free School District – Online Banking …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2085
… 12/31/2021 will remain at $15.00. In addition , eligible full or part-time annual employees should receive at least …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… District (District) officials adequately secured access to the network and properly managed user permissions in … District officials did not adequately secure access to the network or properly manage user permissions in financial … user accounts. Properly restrict user permissions in the financial and student information applications. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userNewcomb Central School District - Claims Audit (2023M-159)
… prior to payment. Key Findings District claims were not properly audited in accordance with New York State Education Law (Education … million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 million were audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
audit east irondequoit school
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionCity of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, there was a general lack of monitoring to ensure the SHP Training was completed by all employees and the City’s training completion records were unreliable. As a …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3