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Comptroller DiNapoli Releases Municipal Audits
… 10 employees and found significant personal Internet use on all 10 computers that was not related to town business. … …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… the records maintained for activities performed under the LOSAP point system were accurate and complete. In addition, … who are also district employees, were incorrectly granted LOSAP points for performing activities during their regularly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases School Audits
… following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) District … from auditing and approving these purchases. Springs Union Free School District – Payroll (Suffolk County) District … with their collective bargaining agreement. Union Free School District of the Tarrytowns – Fixed Assets …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsNewstead Fire Company –Internal Controls (2014M-92)
… donations, and foreign fire insurance. For the 2013 fiscal year, the Company’s revenues totaled $459,425 and expenses …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Village of Parish – Board Oversight (2012M-240)
… and $183,000 in the sewer fund. Key Findings The Board did not ensure that all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure they included … paid in advance of Board audit. Although we did not identify any instances where goods and services were …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal … through March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of … and liabilities and former Justices did not properly close out their accounts. Our audit disclosed that one of the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106State Comptroller DiNapoli Releases Municipal Audits
… financial filing and audit requirements. In addition, for seven consecutive years, an annual update document, which … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… totaling $96,586, three of which were to Library employees. While the majority of these 100 disbursements had … non-payroll check payments totaling $2,379 made to Library employees and found that three of these payments lacked …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Comptroller DiNapoli Releases School Audits
… an adequate contract and separate service level agreement for information technology. Brasher Falls Central School … in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, … over the legal limit. Mayfield Central School District – Medicaid Reimbursements (Fulton County) The district lacked …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… and accountability analyses (compare cash on hand with known liabilities) to help identify and correct errors. … procedures and oversight. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … when procuring goods and services not subject to bidding. For eight of the nine professional service contracts reviewed … board has not adopted any written policies and procedures for financial operations and the company's financial duties …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating and monitoring projects and to … through January 31, 2015. Background The Saratoga County IDA is an independent public benefit corporation established … by the Saratoga County Legislature. Key Findings The IDA had provisions to reduce assistance for businesses that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectGreece Public Library – Information Technology (2017M-130)
… County. The Library, which received its charter from the New York State Board of Regents in 1958, is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Riverhead Central School District – Vendor Master File (2017M-139)
… of Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March … written policies or procedures for maintaining the vendor master file. The District did not have any procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
Keeseville Volunteer Fire Department Financial Operations 2017M100
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsTown of Angelica – Justice Court Operations (2018M-11)
… an annual audit of the Justice’s records and reports as required. Key Recommendations Ensure that deposits are made no later than 72 hours from the date of collection. Review and analyze pending cases and take the necessary actions as required. Conduct an annual audit of the Justice’s financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Village of Alfred – Information Technology (2017M-236)
… approximately $2.3 million. Key Findings The Village did not have written policies or procedures detailing the … IT assets and the backing up of critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide adequate IT security training to employees. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… $13 million. Key Findings The Council and City officials did not develop adequate information technology (IT) policies … and disposal and breach notification. City officials did not provide IT security awareness training for City employees. The Council did not develop a disaster recovery plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of New Hartford – Procurement (2017M-149)
… approximately $14 million. Key Findings Town officials did not consider the aggregate amount to be expended for … totaled $401,510 over a two-year period. Town officials did not seek competition for three professional service contracts totaling $332,262. Town officials did not comply with procurement policy requirements for …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Washington County – Procurement (2017M-224)
… Washington County is located in the eastern part of New York State and has a population of approximately 63,000. … totaling $154,083 and did not seek competition for nine professional service contracts totaling $1,055,270. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224