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Village of Red Hook – Information Technology (2020M-89)
… and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Town of Greene – Budget Practices (2016M-409)
… 2016. Background The Town of Greene is located in Chenango County and has a population of approximately 5,600. The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… the Fire Chief and a former Board member using Department funds. The Board and membership did not review bank statement … … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Glen - Water and Sewer Operations (2023M-167)
… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … totaling $30,258 and did not record customer payments in a timely manner and accurately. The Clerk made 12 … billed totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… contracting agencies’ Annual Goal Plans and Quarterly Compliance Reports. The Division requires each contracting … Division took actions to address these instances of non-compliance. For the audit period, 39 (46.9 percent) of the 83 …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programTown of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning for the period … approximately $1.2 million. Key Findings Town officials have not established a multiyear financial or capital plan. Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Poughkeepsie City School District – Information Technology (2019M-166)
… use, access and loss. Key Findings The District did not adequately control and secure its personal, private and … with IT security awareness training. The District did not have service level agreements (SLAs) with its IT service … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Inventory, classify and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166SUNY Bulletin No. SU-319
… based on review of the “two-year look back” salary. Public query 92_2_YR_LOOKBACK_SUNY_ORP_P2 provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planTioga Central School District – Cash Management (2020M-83)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Village of Catskill – Financial Condition (2014M-134)
… of the Village’s finances and operations. For the fiscal year ending May 31, 2013, the Village reported expenditures … fund. The Village’s annual budget for the 2013-14 fiscal year is $4.3 million. Key Findings Because the Village did … required annual financial report is filed with OSC within 60 days after the close of the fiscal year. Establish written …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Controls Over Cash Advance Accounts
… 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and … agency appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accounts2015 Year End Report
… by claimants and medical providers claims during the pe …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportDiNapoli Announces State Contract & Payment Actions for July 2014
… waste and improprieties. The Comptroller’s office averages 11 to 13 days for contract reviews and two days to audit … Common Core. New York State Assembly $50,000 to Rossein Associates for outside counsel for sexual harassment policy … Gaming Commission $557,000 to Camelot Global Services North America Inc. for market research. $375,000 to Taft …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Purpose of Audit The purpose of our audit was to examine the Company's internal controls … Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides fire … Town residents, is governed by an eleven-member Board of Directors. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … records. Key Recommendations Correct inaccuracies in the accounting records and develop plans to address … File delinquent AFRs and ensure subsequent AFRs are filed in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… such as payments of real property tax by those who live outside the area. The governing board may authorize …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… to file Medicaid claims. However, they could not provide a current cost-benefit analysis to support their position. As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Remsenburg-Speonk Union Free School District – Financial Management (Suffolk County) … each year from 2019-20 to 2023-24. Center Moriches Union Free School District – Payroll (Suffolk County) Officials did … Electronic Response Data System. Greenwood Lake Union Free School District – Audit Follow-Up (Orange County) The …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… expenses. For example, due to anticipated increases in health insurance premiums, the district switched to lower cost health insurance coverage during the 2011-12 fiscal year and …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Statement on Legislation Restoring Contract Review Authority
… Thomas P. DiNapoli issued the following statement today following the passage of A.7925-A in the Assembly which … Thomas P DiNapoli issued the following statement today following the passage of A7925A in the Assembly which …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authority