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City of Yonkers – Budget Review (B22-6-6)
… which impact the City of Yonkers' financial condition in the current and future years. Background The Office of the … year 2022-23 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2022-23 fiscal year. Tax certiorari is the legal …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves approximately 293,000 residents. … and six Board members. The cost of Town activities in 2012 were approximately $313 million. Key Findings The … of 2011. The SWDD fund deficit increased to $11.9 million in 2012. The Garbage Collection Districts (GCD) fund …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54DiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… its impacts on racial equity is a major step forward in ensuring equal opportunities and treatment in corporate America. We commend the company for listening to … audits grow, shareholders expect corporations to engage in open and honest assessments of how their products and …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditTown of Parma – Financial Management and Information Technology (2012M-96)
… January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, … same time, the Board appropriated nonexistent fund balance in the highway fund budget for three of the last five fiscal … and procedures or a disaster recovery plan to follow in the event of emergency. The Town did not designate an …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Ontario – Board Oversight and Information Technology (2013M-105)
… 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … properly accounted for them and repaid them timely in accordance with law. The Board consistently adopted … led to the accumulation of significant fund balances in the general and water funds and, conversely, dangerously …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Bridgewater – Financial Operations (2013M-309)
… 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 … of real property and sales taxes among tax bases. In addition, separate general ledger cash accounts were not maintained for funds in which cash was commingled and the Board was not provided …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Court Facilities Aid and Assistance Program
… and overseeing the administrative operations of all courts in the Unified Court System (UCS). UCS serves the State’s 62 … for municipalities and local justice courts that assist in the maintenance and improvement of court facilities. The … ending March 31, 2018, we identified a total of $301,000 in questionable expenses (out of $2.1 million reviewed) for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programComptroller DiNapoli Releases School Audits
… and the Washingtonville Central School District . "In an era of limited resources and increased accountability, … to access the system, they are not routinely changed. In addition, cashiers can make adjustments to the sales … and 2012-13 called for using a total of about $3.1 million in reserves and surplus funds to finance operations; however, …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Village of Catskill – Financial Condition (2014M-134)
… 19, 2013. Background The Village of Catskill is located in the Town of Catskill in Greene County and has a population of 4,100. The … 2013, the Village reported expenditures of $4.2 million in its general fund, $1.1 million in its water fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… was to determine if leave time benefits were administered in accordance with Board-adopted policy and if Village … 7, 2012. Background The Village of Lyndonville is located in the Town of Yates in Orleans County and has approximately 800 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Keeseville – Financial Condition (2013M-192)
… balance for the general, sewer, and water funds at the end of the last three fiscal years were either overstated or … contributed to the Village being in fiscal stress at the end of the 2011-12 fiscal year. Specifically, the general, … $4,623 and a combined cash balance of only $6,451 at the end of the 2011-12 fiscal year. The operating funds only had …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Bus Driver Licensing
… and Traffic Law. The audit covers bus drivers who worked in passenger service January 1, 2010 through April 25, 2012. … benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA … (MTA Bus and New York City Transit) provide bus service. In 2008, the MTA established its Regional Bus Operations …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance of the accounting records and related …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Comptroller DiNapoli Releases School District Audits
… for individuals who used the district’s IT assets. In addition, personal internet use was found on computers … revenues. Auditors found that $4.2 million was maintained in the debt service fund although the funds had not been designated to pay debt. In addition, district officials improperly restricted funds …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsTravel Advisory No. 15
… about determining the most economical method of travel in the best interest of the State, employees must follow … additional information. AC 132-S Certification Signature: In accordance with GFO Chapter XIII, Section 2.C –Expense … physical signature or provide it to a proxy or supervisor. In these circumstances, employees may email an electronically …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsState Comptroller DiNapoli Releases Municipal Audits
… for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability … from $80 to $130 per person totaling $640 to $1,040. In addition, the co-director’s child attended the … confirming all funds collected were recorded and deposited in a timely and accurate manner. City of North Tonawanda - …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsTown of Thurston – Financial Management (2013M-280)
… 31, 2013. Background The Town of Thurston is located in Steuben County and has approximately 1,350 residents. The … general and highway funds. Expenditures from those funds in the 2013 fiscal year totaled approximately $827,500. Key … did not adopt a policy, or ensure that procedures were in place, to govern the level of fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280User Access Controls Over Selected System Applications
… the Program Upstate, the only academic medical center in Central New York, consists of four colleges, a research … and inappropriate access to applications due to a change in the users’ status (e.g., employment separation, death). 61 … to new jobs that did not require that access. Further, in 12 of 27 instances, it took more than a month for access …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsRochester City School District – Budget Review (B20-2-5)
… 2020-21 fiscal year. Background The District is located in Monroe County. Earlier this year our office performed a … be completed by an independent State Monitor [2] installed in the District by the New York State Education Department pursuant to language included in the State’s 2020-21 budget bill. Key Findings We commend …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5