Search
Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… and comparing it to reconciled bank balances and money on hand. As a result, there was an increased risk that …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andCity of Long Beach - Financial Condition (2019M-133)
… report - pdf] Audit Objective Determine whether the Council and City officials adequately managed the City’s financial … general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 through … Determine whether the Council and City officials adequately managed the Citys …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133New Suffolk Common School District – Selected Financial Operations (2013M-197)
… was to evaluate selected District financial operations for the period July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The … cash flow purposes, none of the adopted budgets included a planned balance as is permitted by Law. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mPort Jefferson Union Free School District – Information Technology (2014M-039)
… July 1, 2012 through August 31, 2013. Background The Port Jefferson Union Free School District is located in Suffolk … Port Jefferson Union Free School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… were $315,802 for the general fund and $743,523 for the highway fund. Key Findings The Clerk’s cash receipts records … The Board did not adopt a procurement policy and the Highway Superintendent did not routinely obtain quotes prior … over $14,000 in duplicate/over payments to four vendors. Highway Department inventory records for consumables such as …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21XIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… With the implementation of PCIP, the practice of establishing … against my project, regardless of funding source ? With the implementation of PCIP, Project IDs will be required for any project that is funded with Capital funds and are still required for any project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesTown of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7DiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
New York State Comptroller Thomas P DiNapoli and the New York State Police announced the arrest of Bonnie S Robertson 63 of Pleasant Valley in the alleged theft of nearly $42000 of her deceased mothers pension payments
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemChautauqua County – Financial Condition (2023M-111)
… operations and took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal … operations and took appropriate actions to maintain the North Chautauqua County Water Districts Districts fiscal …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… of cash assets of the funds within the State’s General Checking Account (GCA) for the purposes of short-term … to be made based on the assets and liquidity needs of the checking account as a whole, rather than the needs of its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipTuition Assistance Program – New York College of Health Professions
… June 30, 2015, College of Health official certified 1,553 awards totaling $2.1 million on behalf of 637 students. Key … some students as eligible for State financial aid awards. Incorrect certifications include eleven students who received awards but did not demonstrate academic preparedness and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … We selected these employees because their rental car expenses ranked among the highest in the State. Key … employee purportedly worked prior to pickup of the rental car. The employee received wages totaling $12,834 for 378 …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background … third party who reported that everything was in good order; however, this review was not an effective audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… of cash disbursed from the District’s building reserve account. For example, the Board did not review or approve any disbursements being made out of this checking account; it allowed the Treasurer to generate, sign and disburse checks with little to no oversight. While …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … at Open Book New York . Track municipal spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… fund balance was reported as being within the legal limit for the past five years, the unrestricted fund balance was actually underreported during this time period. District officials also overstated their … the unrestricted fund balance exceeded the statutory limit in each of the five years. …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0New York State Health Insurance Program - Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (2022-S-24)
To determine whether CVS Caremark paid claims under the correct prescription drug plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s24.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10) 180-Day Response
To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10-response.pdf