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Uniondale Union Free School District – Information Technology (2023M-61)
… used to log in to the network in 2003, 1,647 shared and service user accounts, and 12 network user accounts that had …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… issue of outstanding bonds. Among the requirements imposed by the Local Finance Law ( Sections 90.00 and 90.10 ) is that … the terms and conditions of all notes and bonds sold by certain public authorities at p …
https://www.osc.ny.gov/debt/approvalsTown of Tioga – Long-Term Planning (2022M-181)
… of major highway equipment are beyond their usable life by an average of nearly 15 years, including two pieces of … alterations which may impact employee safety. The New York State Department of Transportation (NYSDOT) rated a …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181East Meadow Union Free School – Overtime (2022M-118)
… overtime. As a result, the increased overtime will also increase the amount owed by the District annually to the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… 10 online banking users, six users were not authorized by the Board to conduct online banking but were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179State Comptroller DiNapoli Statement on MTA 2023 Budget
… regarding the Metropolitan Transportation Authority’s (MTA) adoption of its 2023 budget : “The 2023 budget adopted by the MTA today is balanced using $600 million in undetermined …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… and is governed by an elected 39-member Legislature and a County Executive. The Department of Weights and Measures … not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum … number of inspections the Department should conduct and a graduated fine schedule for violations. Establish written …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andReview of Collecto, Inc
… Purpose The objective of our examination was to determine whether … was appropriate and properly supported. The $14,355 in overpayments represented services previously billed on …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… In addition, publication of grant opportunities in the State Register will also constitute “substantial compliance” … opportunity that is published in the Contract Reporter or State Register will be considered to have satisfied the … satisfies the publication requirements of Article 4-C by publication in the Contract Reporter or State Register, it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesWilson Central School District - Financial Management (2022M-22)
… complete report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of … officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… employees that were assigned a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation for personal use of its vehicle in a timely manner. The CEO did not reimburse the Corporation for his personal use of the Corporation’s vehicle until the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeTown of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) … the IDA’s response letter. … Determine whether the Town of Amherst Industrial Development Agency AIDA Board Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalPompey Hill Fire District – Financial Management (2021M-136)
… notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Fishers Fire District – Financial Condition (2021M-128)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… Continue to work with law enforcement to recover any funds due to the Town. Perform a thorough and deliberate …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Purpose of Audit The purpose of our audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, … Background The Village/Town of Mount Kisco is located in Westchester County and has a population of 9,983. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Otego-Unadilla Central School District - School District Website (S9-19-26)
… plan to the District website. Provide further transparency by posting budget-to-actual results in a location easy to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26State Comptroller DiNapoli Releases School District Audits
… generally used a competitive process to procure goods and services. However, they did not always seek competition for professional services. Cherry … of goods and services from 14 vendors totaling $126,907. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsHenrietta Fire District – Financial Condition (2021M-27)
… because the 2021 budget overestimated appropriations by approximately $1.4 million, and the $1 million …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Comptroller DiNapoli Releases Municipal Audits
… County) Auditors found that the significant revenue and expenditure projections in the tentative budget are reasonable. The town’s 2020 tentative budget includes a proposed tax levy of $58,426,602. City of Lockport – Budget …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-audits