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About this Report – 2021 Financial Condition Report
… economic, and demographic information in an easy-to-understand format. The report also presents basic … the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace them. Detailed accounting data can be found in …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportState Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, this scourge knows … will help keep our communities safer and give more tools to law enforcement to prevent easy access to guns. The Governor and lawmakers …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlMaximus, Inc.
… of the original contract. The services were related to the New York Health Benefit Exchange, and were not subject to … The amendments brought the total contract amount to $684 million and extended the life of the contract to August …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incCOLA – Child Center of New York
… (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance for Submitting Claims … Key Findings Of the $15,538 we examined, we found $5,756 in overpayments for unallowable and unsupported expenses and $1,970 in noncompliant expenses paid outside the applicable budget …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkTown of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Freedom – Financial Management (2021M-191)
… - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and adopt realistic budgets or determine how much fund … Determine whether the Town of Freedom Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Albion – Financial Management (2021M-29)
… report - pdf ] Audit Objective Determine whether the Town of Albion (Town) Town Board (Board) developed and monitored realistic and structurally balanced budgets. Key Findings The Board generally developed realistic … Determine whether the Town of Albion Town Town Board Board developed and monitored …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not … the lack of segregation of duties within the Treasurer’s office. Approve or authorize anyone to approve billing … Recommendations The Board should: Ensure the Treasurer’s office complies with water and sewer Village laws and codes. …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Spackenkill Union Free School District – Professional Services (2021M-89)
… taxpayers have little assurance that procurements are made in the most prudent and economical manner. District … Last sought competition for District insurance policies in 2012, more than nine years ago. However, the insurance … ensure professional services are completely procured and in compliance with District policy, and that written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… Department’s electronic data containing PPSI. In addition to sensitive information technology (IT) control weaknesses communicated confidentially to officials, we found: Electronic data containing PPSI on 32 … and IT staff did not establish formal written procedures to help adequately secure PPSI. Key Recommendations Ensure IT …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andGrand Island Central School District - School District Website (S9-19-31)
… budget-to-actual and internal audit results in a location easy to access. Prepare and post a multiyear financial plan …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Newark Central School District - School District Website (S9-19-38)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … multiyear financial plan, audits and CAPs are on the website in a transparent location. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… The former Superintendent submitted five inaccurate claims to the New York State Consolidated Local Street and Highway … in the Town receiving $86,000 more than it was entitled to. Based upon our audit and investigation, the former … records. In December 2020, the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… accurate and timely accounting records and reports. As a result, the Board was not provided with the necessary … File the annual financial reports (known as AUDs) with the State Comptroller’s office (OSC), as required. The Board did … budget-to-actual reports to the Board. File AUDs in a timely manner. Annually audit the Supervisor’s records and …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Town of Caneadea – Fund Balance Management (2020M-145)
Determine whether the Town Board Board effectively managed fund balances
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Beacon City School District – Information Technology (2023M-143)
… by attackers, could potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … 39 shared and service accounts. Develop written procedures for adding, modifying or disabling shared and service …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Phoenix Central School District – IT Asset Management (S9-22-20)
… Specifically: Three IT assets, a printer costing $1,155, a smart television and an interactive display (unknown costs) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Brighton Central School District – IT Asset Management (S9-22-6)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … located. One copier (unknown cost) was not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… over an 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling $310,865. The Assistant Superintendent for Administration (Assistant Superintendent) and BOCES … procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… charges, totaling $1,891, that did not have enough detail to verify that the parts ordered were used for District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department