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Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… January 1, 2013 through December 23, 2014. Background The Hamburg Industrial Development Agency is an independent … job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andBarker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. … 1 District officials stated that the valuations included in their inventory records corresponding to the musical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Copiague Fire District– Mechanic Shop Operations (2021M-93)
… and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. … condition or safeguard District assets, resulting in a 36-month operational deficit totaling $676,389. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93DiNapoli Announces Robin Lois to Oversee Local Government Division
… the division responsible for monitoring the finances of New York’s local governments and school districts. She will …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionTown of Gorham – Procurement (2024M-7)
… report – pdf] Audit Objective Determine whether Town of Gorham (Town) officials made procurements in accordance … practices. As a result, there is an increased risk that the Town paid more than necessary for goods and services or … Two of these vendors lacked written agreements detailing the services to be provided and their cost. All 116 credit …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsVillage of Ilion – Information Technology (2015M-34)
… and computer resources and the Water Department’s system for the period January 1 through October 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.6 … The Village’s disaster recovery plan did not provide for sufficiently frequent backup of critical data and did not …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Campbell-Savona Central School District -- Budget Review (B2-14-11)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Elwood Union Free School District – Electronic Transfers (2014M-133)
… The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by … evidence that two people from the District were involved in the processing of any of the electronic transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Smithtown – Departmental Operations (2017M-66)
… examine Highway Department and Parks Department operations for the period January 1, 2015 through August 31, 2016. … did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the number of permits sold. Key Recommendations Enter into …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Bolton Central School District – Financial Condition (2013M-58)
… audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings … Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Village of Richmondville – Disbursements (2012M-178)
… Mayor properly monitored the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The … County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, … elected Trustees, governs the Village and is responsible for the general management and control of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178State Agencies Bulletin No. 1789
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseLockport City School District - Procurement (2021M-198)
… could have used a more transparent procurement process for a $3.3 million security enhancement project. They did not seek competition for a facial/object recognition software license, prior to … as “piggybacking.” Officials did not seek competition for four professional service contracts totaling $238,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198East Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141College at Cortland – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million … $696,909. Key Findings The travel expenses for the five College employees selected for audit were documented and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesState Comptroller DiNapoli Releases Municipal Audits
… oversight. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsIntroduction – Travel and Conference Expense Management
… as part of their official duties, whether it is to attend conferences, training sessions or to perform other … Not obtaining governing board approval before attending conferences. Alcohol purchased with taxpayer dollars. Payment … card was used for these expenses. Extension of trips after conferences for personal reasons at local government or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction