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Schenectady City School District – Financial Condition (2014M-168)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through March 13, 2014. … 9,600 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $159 … order to pay bills and other obligations when due. Budgets for 2010-11 through 2013-14 were not structurally balanced, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Otselic Valley Central School District – Procurement (2022M-58)
… a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment … audit period. District officials may have saved $13,781 on fuel costs had they been able to use State contracts. Procurement policies and procedures were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… the 12-month expected completion date to help identify buyer issues or concerns sooner. Document all communications …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesMid-Hudson Library System – Procurement (2016M-261)
… system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The Library System is … terms by the member libraries. The Library System's budget for 2015 totaled approximately $3.5 million. Key …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Islip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s policies. Key Findings The Board: Made …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Clarence Public Library – Audit of Claims (2016M-355)
… policy. The Board President pre-signs blank checks and does not review the claims for which checks are written. Key …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each time a vehicle is used. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andGeneva Housing Authority – Cash Receipts (2015M-160)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts process for the … and compensating controls were insufficient. The Authority does not follow procedures for depositing cash that exceeds … cash level policy to clearly define the maximum amount to be held before deposit or require daily deposit of all …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of … October 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of Trustees. Its population is …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage grants or … Paid $11,630 in unnecessary payments, including excess tree purchases, late fees, interest, unused cell phone …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… report – pdf] Audit Objective Determine whether Coeymans Hollow Volunteer Fire Corporation (Company) Board of … Company’s response letter. … Determine whether Coeymans Hollow Volunteer Fire Corporation Company Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Village of Hancock – Insurance Withholdings (2022M-108)
… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated and …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Town of Allen – Claims Audit (2024M-123)
… detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not … department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all … supported and disbursed, according to CBAs and the Town’s employee benefit plan. Consult with legal counsel about …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and links to resources. If there are additional topics …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority (MTA): New York City Transit: Maintenance and Inspection of Event Recorder Units … they were functioning correctly, as required by the MTA’s transit unit’s work manuals. Office for People With … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsWall Street Bonuses Declined in 2011
… video of Comptroller DiNapoli discussing this year’s Wall Street bonus report “Cash bonuses were down in 2011, reflecting a difficult year on Wall Street,” DiNapoli said. “Profits were down sharply and … business and personal income tax collections from Wall Street related activities accounted for up to 20 percent of …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support … but are able to live independently rather than in a facility. Eligible individuals include those discharged from …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incDiNapoli: Localities Spending More to Address Climate Change Hazards
… or planned projects to adapt their infrastructure and natural systems to climate change. Common Actions Among Local … cities of Albany and Syracuse and towns of Bethlehem and East Rockaway. A few municipalities have also established …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazards