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Medina Central School District - Tax Collection (2019M-151)

… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151

Gloversville Enlarged School District - Claims Auditing (2019M-244)

… $845,215 were not audited and approved prior to payment. Credit card claims, paid by wire transfers, were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244

Village of Bloomingburg - Financial Operations (2019M-246)

… the Office of the State Comptroller (OSC) or the Board in a timely manner. Key Recommendations Provide adequate …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246

Town of Alfred – Incompatible Duties (2021M-99)

… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99

Introduction – Federal Funding and New York

…     “New Yorkers rely on federal funding for everything from … to helping to put food on their tables. Understanding how New Yorkers are impacted by federal dollars will be essential …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/introduction

DiNapoli Releases Sunset Park Economic Snapshot

… and businesses, and the wages being paid in Sunset Park, Brooklyn are all growing at a rapid pace, according to a  … American and Hispanic residents share in this growth.” “Walk down the commercial districts of 5th Avenue or 8th … of the Greater Sunset Park Area  http://www.osc.state.ny.us/osdc/rpt5-2017.pdf … The population the number of jobs …

https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshot

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … the 17-month audit period, the district earned $539 from money on deposit in the district’s checking and money market … reported court and trust funds. The records maintained by the county clerk and surrogate’s court were up to date and …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits

DiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population

… into a person’s identity simply said “’Multiple Backpack Lady' at the 34th St. Harold [sic] Sq NQR” and “’I’M OKAY F …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-population

City of Salamanca – Selected Financial Activities (2015M-284)

… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and … did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did not enforce the …

https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284

Whitesville Central School District – Information Technology (2021M-22)

… ] Audit Objective Determine whether Whitesville Central School District (District) officials adequately secured … corrective action. … Determine whether Whitesville Central School District District officials adequately secured access …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22

East Meredith Rural Fire District – Financial Activities (2021M-26)

… [ read complete report - pdf ] Audit Objective Determine whether the East … Commissioners (Board) established adequate controls over cash receipts and disbursements. Key Findings The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

City of Hudson - Payroll and Accrued Leave (2020-14)

… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …

https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… appropriations to accumulate more than $1.1 million in fund balance to purchase a fire truck costing more than …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

New York State’s Aging Prison Population: Share of Older Adults Keeps Rising

… efficient operation of the corrections system in New York State is critically important to protecting public safety, … As shown in Figure 1, the State prison population declined by half from March 2008 to March 2021, while the number of … – representing increases from 2008 to 2017, offset in part by fairly sharp decreases from 2018 to 2021 – likely reflects …

https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-rising

Hancock Fire Department - Financial Operations (2018M-236)

Determine whether officials ensured collections were deposited and disbursements were proper

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236

Town of Barton - Highway Asset Accountability and Procurement (2019M-8)

… - pdf] Audit Objective Determine whether Town officials have adequate controls in the Highway Department to safeguard assets. Determine whether Town officials used a … safeguard highway assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds …

https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8

Village of Bemus Point – Clerk-Treasurer (2022M-38)

… deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with … properly deposited recorded reported and disbursed Village funds …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Pocatello Fire District - Audit Follow-Up (2016M-301-F)

… in January 2017. Background The Pocatello Fire District is a district corporation of the State, distinct and separate … in Orange County. The Board of Fire Commissioners is composed of five elected members and is responsible for the District’s overall financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-f

Geneseo Central School District - Online Banking (2019M-172)

… adequately segregate online banking duties. Designate one computer to be used strictly for online banking transactions. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172