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City of Yonkers – Budget Review (B22-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … one-time State and federal funding and sale of property, to balance its budget. The City could face a shortfall of $ 387,000 for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Village of Catskill – Financial Condition (2014M-134)
… the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, 2013. … of Trustees is the elected legislative body responsible for the general management and control of the Village’s … 2012 were filed 10 to 22 months late. When the year-end report is untimely, effective oversight and transparency are …
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)
… affairs. The Town’s 2012 budgeted appropriations for all funds totaled approximately $4.3 million. Key Findings An … and the Deputy Town Clerk (Deputy) performed virtually all of the Supervisor’s financial duties without his proper … of moneys from the sewer fund. Ensure that all moneys collected are properly recorded and that deposit …
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 … technology (IT) policies and procedures were adequate for the period June 1, 2007, through November 7, 2012. … Trustees and an elected Mayor. Budget appropriations for the general, water and sewer funds in the 2012-13 fiscal …
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)
… of the general, sewer, or water funds’ actual operating results and overall financial condition. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Bus Driver Licensing
… to obtain and retain the ability to operate a bus carrying passengers. RBO's Safety and Training Division is responsible … to drive buses transporting an estimated 8,400 passengers on a total of 38 days. Safety and Training …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … March 1, 2012 to March 18, 2013. Background The Village of Deposit is located in Delaware County and has a population … Village of Deposit Fiscal Monitoring and Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Bridgewater – Financial Operations (2013M-309)
… has assigned accounting duties to the bookkeeper, but has not provided sufficient oversight. As a result, the manual … In addition, separate general ledger cash accounts were not maintained for funds in which cash was commingled and the Board was not provided with monthly budget-to-actual reports. The …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309State Comptroller DiNapoli Releases Municipal Audits
… accurately. Collections were reported and remitted late to the supervisor for 21 months of the 24 months auditors … the co-director’s child attended the after-school, soccer and summer recreation programs for free, without full … left the city in a vulnerable financial position. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsTown of Thurston – Financial Management (2013M-280)
… budgeting practices and resultant financial condition for the period January 1, 2011 through December 31, 2013. … Recommendations Establish a policy and develop procedures for preparing realistic budgets. The Board should do so by … budgeting practices and resultant financial condition for the period January 1 2011 thr …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Comptroller DiNapoli Releases School District Audits
… officials did not provide IT security awareness training for individuals who used the district’s IT assets. In … County) District officials did not properly account for Niagara Power Coalition revenues. Auditors found that … County) District officials did not seek competition for seven professional service providers who were paid …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsTravel Advisory No. 15
… and agencies returning to pre-pandemic operation. For information about determining the most economical method of … on an expense report that the expenses claimed are just, true and correct and, therefore, appropriate to pay. To meet … guidance with electronically signing the AC 132-S, please contact your agency’s IT office. Please note: Electronic …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsUser Access Controls Over Selected System Applications
… – information. Specifically: 352 user accounts for 113 users maintained unnecessary and inappropriate access … Further, in 12 of 27 instances, it took more than a month for access to be removed. Although Upstate has certain … laws, regulations, and policy requirements. Remove access for improper user accounts identified in our audit. …
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)
… actions they have taken to improve the accuracy of budget projections in the 2020-21 budget and restore the District’s … fallout resulting from the COVID-19 pandemic. Revenue projections to be substantially accurate. Appropriations for … If actual charter school enrollment figures trend close to projections, District officials will have to make budget …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Comptroller DiNapoli Releases School Audits
… the sales reports that are not approved by the cafeteria manager. Hoosic Valley Central School District – Financial … district officials missed opportunities to minimize property taxes. New Paltz Central School District – Financial …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Board oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. … exempt employees, and enforced established requirements for leave requests, accrual records, and employee time … that the Supervisor and accountant properly accounted for them and repaid them timely in accordance with law. The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… decreased to $4.5 million at the end of 2012. The Solid Waste Disposal District’s (SWDD) unreserved fund balance went from …
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
… equity. I hope this is just a first step for Amazon as it looks more broadly at its products and policies. My office looks forward to continuing our dialogue with the company.” …
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)
… operations and information technology (IT) for the period January 1, 2010, to January 20, 2012. Background The … of the financial recordkeeping functions. The Town does not maintain an inventory of its IT assets. Key … written disaster recovery plan. Designate an employee who does not work in the Finance Office as the system …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Cancer Service Network, Inc.
… whether contract payments the Department of Health made to Cancer Service Network, Inc. (CSN) for the Cancer Services Program were appropriate. We examined … April 1, 2010 through March 31, 2011. Background The Cancer Services Program provides free cancer screenings to …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-inc