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Town of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background The Town of Stratford is located … Key Findings The Supervisor assigned his accounting duties to a bookkeeper. Except for some minor exceptions, which we …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Newark Valley Central School District – Procurement (2022M-60)
… complete report - pdf] Audit Objective Determine whether Newark Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did … Determine whether Newark Valley Central School District District officials used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60State Comptroller DiNapoli Releases Municipal Audits
… information is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business … claims totaling $30,150 before board audit and approval. In addition, officials did not ensure sufficient …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset tags … inventory list. Three assets with combined purchase prices of more than $2,000 could not be located. Seven assets (which …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139State Comptroller Releases Municipal Audits
… (Cattaraugus County) The board properly planned the waste water treatment plant (WWTP) project but could have better …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Administration (Cayuga County) The assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. Of the 99 property tax … or provide adequate fiscal oversight of the treasurer. As a result, district assets were not safeguarded. The board did …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… to cover her household expenses, State Comptroller Thomas P. DiNapoli announced today. Johnson was sentenced to 60 days … controls. Johnson was fired in 2013 and later moved to Kings Mountain, N.C. To read the audit, visit: … to cover her household expenses State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… two charter schools (collectively referred to as schools in this report) used their financial resources to develop, … safety plans and building-level emergency response plans in compliance with the New York State Safe Schools Against Violence in Education … whether 17 school districts two charter schools were in compliance with the New York State Safe Schools Against …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Problem Gambling Treatment Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report Problem Gambling Treatment … study to identify the number or location of individuals in need of such services. As such, our audit was unable to … where they were needed most. The two recommendations in our initial audit report addressed the need for a …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… the Village’s financial affairs and financial condition is inhibited. Key Recommendations Maintain proper accounting …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Revenues Down $767 Million in May
… State tax receipts in May were down $766.9 million or 19.7% from the previous year, … State tax receipts in May were down $7669 million or 197 from the previous year according to …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… collection activities to ensure accountability and cash is safeguarded. Restrict users’ access to delete records in …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Charter School of Educational Excellence – Information Technology (2023M-174)
… – pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured … personally identifiable information (PII), and that the School could suffer a serious interruption to operations … Determine whether the Charter School of Educational Excellence School Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Town of Gorham – Procurement (2024M-7)
… report – pdf] Audit Objective Determine whether Town of Gorham (Town) officials made procurements in accordance … officials did not seek competition when procuring any of these vendors. Two of these vendors lacked written agreements detailing the … Determine whether Town of Gorham Town officials made procurements in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Board and District officials properly managed capital project Project change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… the program. Among other things, the rules: Require contractors to submit a Minority and Women-Owned Business … review these utilization plans for compliance and notify contractors of deficiencies, and Allow contractors time to correct the noted deficiency and/or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateWayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Assess whether Town of Tonawanda (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Assess whether Town of Tonawanda Town officials could take additional steps to increase physical accessibility to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42