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Town of Huron – Financial Management (2014M-367)

… a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367

Town of Rosendale – Justice Court (2014M-232)

… purpose of our audit was to examine Justice Court receipts for the period January 1, 2012 through December 31, 2013. … Town Supervisor and four Board members, and is responsible for overseeing Town activities, including the Justice Court. For 2012 and 2013, the Town reported $500,514 in fines, fees …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232

New York Mills Union Free School District – Procurement (2020M-79)

Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79

Minerva Central School District – Financial Condition Management (2020M-60)

… condition. District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60

Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)

… internal controls over selected financial operations for the period January 1, 2013 through October 31, 2014. … district and one sewer district. Budgeted appropriations for 2014 totaled approximately $1.22 million. Key Findings … to establish comprehensive written policies and procedures for processing payroll and maintaining leave time accruals, …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… of fund balance drove the year-end total of unassigned funds to dangerously low levels, leaving the Town with an … in the town-wide and town-outside-village operating funds and adopt structurally balanced budgets with less …

https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21

Town of Exeter – Records and Reports (2015M-23)

… our audit was to evaluate the Town’s financial operations for the period January 1, 2013 through September 4, 2014. … time the Supervisor filed the annual financial report was for the 2010 fiscal year, even though our Office sent out … remind the Supervisor of the filing deadlines and offers for assistance, and the tax levy limit calculation has never …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23

DiNapoli Honors Hispanic Leaders

… Esq., partner at Irwin & Streiner LLC., which provides pro bono family legal services throughout Nassau and Suffolk …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leaders

Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)

… Reserves were not used as intended and were overfunded by $7.3 million as of June 30, 2016. IT Director did not …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-and

Town of Bennington – Town Clerk (2013M-319)

… of 3,539 as of the 2010 Census. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… of approximately 20 active members and is governed by an elected four-member Board of Directors. Budgeted …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriation

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $22 million. Key Findings … District officials have not developed written procedures for wire transfers; there is also a lack of segregation of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… report – pdf] Audit Objective  Determine whether the Eaton No. 1 Fire District (District) officials adequately … to initiate corrective action. … Determine whether the Eaton No 1 Fire District District officials adequately …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… Monitor overtime to ensure overtime hours are supported by timekeeping records.  BOCES officials disagreed with …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

Clymer Central School District – Payroll (2023M-168)

… 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did not require written prior authorization for overtime work and made 12 overtime payments totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168

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

… electronic payments or financial system user access. As a result: Job duties were either not properly separated or … all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized changes to cover inappropriate …

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

Town of Vestal – Capital Acquisitions (2013M-78)

… has a population of 28,000 residents. The Town is governed by an elected five-member Town Board comprising the Town …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

North Syracuse Central School District – Professional Services (2022M-34)

… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. … providers without seeking competition. Used a request for proposals (RFP) process to select certain professional …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34

Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)

… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … and measuring devices or update the inventory of devices. In addition, the Department did not develop and implement … testing. Key Recommendations  Perform required testing in accordance with New York State Department of Agriculture …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7

Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)

… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … and measuring devices or update the inventory of devices. In addition, the Department did not develop and implement … testing. Key Recommendations  Perform required testing in accordance with New York State Department of Agriculture …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10