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Greenville Fire District - Fixed Assets (2019M-223)

… inventory list did not contain identifiable information for each asset including purchase date, purchase price, date … policy or procedures that include threshold values for recording and tagging assets and the persons responsible for maintaining records and comparing assets on hand to …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223

Washingtonville Central School District – Reserve Funds (2014M-45)

… and use any surplus amount to reduce real property taxes or finance one-time expenditures. … Washingtonville …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

Town of Worcester – Claims Audit (2022M-145)

… As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample … tax totaling $243. Key Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145

Town of Hempstead – Budgeting (2021M-169)

… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to … and transparent manner, and show fund balance estimates for each fund, with the required breakdown. Properly budget …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169

State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal

… to climate change. It is time for US companies to step up to the plate and develop, disclose and implement low … SEC staff for their work and leadership on this issue. We look forward to commenting further in the coming weeks." … …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposal

St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)

… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring

Putnam Valley Central School District – Information Technology (2021M-154)

… password requirements. Create secondary user accounts for the IT system for three employees whose job responsibilities required administrative permissions, to be used for non-administrative activities. In addition, sensitive IT …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

Johnstown Public Library – Cash Receipts (2014M-304)

… Purpose of Audit The purpose of our audit was to evaluate the … Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304

Caledonia-Mumford Central School District – Online Banking (2016M-227)

… The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227

Village of Silver Creek – Capital Projects (2017M-31)

… 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of approximately … water capital project change orders, which resulted in the project’s budget being overspent by $179,000. Key …

https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31

Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)

… Purpose of Audit The purpose of our audit was to assess the Town’s … March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the bookkeeper …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… internal controls over the cafeteria’s cash operations for the period July 1, 2012 through March 6, 2014. Background … with approximately 650 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $16.3 … Consider cost savings measures and revenue enhancements for the school food service fund. Segregate duties of the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteria

Village of Unadilla – Procurement (2022M-182)

… report – pdf] Audit Objective Determine whether Village of Unadilla (Village) officials used a competitive process to … (GML) Section 103 or the Village’s procurement policy. Of the 20 purchases we reviewed totaling $469,283, Village … Village obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not …

https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182

Clymer Central School District – Payroll (2023M-168)

… 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did not require written prior authorization for overtime work and made 12 overtime payments totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168

Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)

… The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which operates two … One nonresident student was not billed for $14,438 in tuition costs. District officials also do not regularly …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7

Avon Central School District – Information Technology (2016M-123)

… Purpose of Audit The purpose of our audit was to assess the … Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123

Greenville Central School District – Information Technology (2016M-221)

… Purpose of Audit The purpose of our audit was to evaluate the … The Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates two schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221

Middleburgh Central School District – Financial Condition (2013M-206)

… Purpose of Audit The purpose of our audit was to evaluate the … The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … District officials had knowingly generated surpluses in the past to prepare for economic difficulties, they have …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206