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Glens Falls Housing Authority – Tenant Rents (2014M-370)

… Properly segregate the duties for tenant rent collection among the office employees or provide additional …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370

Caribbean Heritage Month Celebration

… DiNapoli will host his annual Caribbean American Heritage Month celebration in honor of the rich and diverse … about Caribbean identity About Caribbean American Heritage Month Since 2005, June has been recognized as Caribbean American Heritage Month in the United States. The U.S. has attracted …

https://www.osc.ny.gov/caribbean-heritage-month-2022

Westbury Water District – Purchasing (2015M-261)

… 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides water to over 20,500 customers. … elected three-member Board of Commissioners. Expenditures in 2014 totaled approximately $5.2 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261

Village of Bellport – Claims Processing (2014M-126)

Village of Bellport Claims Processing 2014M126

https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126

Town of Caton – Supervisor’s Records and Reports (2014M-359)

… July 31, 2014. Background The Town of Caton is located in Steuben County and has a population of approximately … the annual financial report with OSC for 2012 and 2013 in a timely manner. Key Recommendations Provide the … File the annual financial report with OSC and the clerk in a timely fashion. …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359

Latham Fire Department – Length of Service Awards Program (2016M-279)

… protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive … and accurately recorded. Ensure the information entered in the computer program is compared to the supporting …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279

Town of Hume – Financial Management (2014M-333)

… February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately 2,070. The Town is governed by … the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333

Examples from GASB Statement 34 - Statement of Fiduciary Net Assets

… Corporate bonds 16,320,047 Corporate stocks 26,112,075 Other investments 3,264,009 …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assets

Wyandanch Union Free School District – Budget Review (B20-7-7)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted … The purpose of our budget review was to provide an independent evaluation of the adopted …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7

Town of Murray – Capital Projects (2014M-086)

… 1, 2008 through February 25, 2014. Background The Town of Murray is located in Orleans County, had a population of …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086

Town of Lewis – Highway Purchases (2014M-103)

… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for … the Board authorized a claim for prepayment of materials to be received in the following year. Key Recommendations … The purpose of our audit was to review the Highway Departments purchasing practices for …

https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103

Town of Day – Supervisor’s Records and Reports (2014M-225)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … Background The Town of Day is located in Saratoga County and has a population of approximately 1,000. The Town is governed by a five-member Town Board, and the Supervisor appointed a Budget Officer to assist with …

https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225

State Comptroller DiNapoli Releases Municipal Audits

… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audits

Town of Hempstead – Information Technology Access Controls (2021M-158)

… security, and user access controls. Provide IT security awareness training to all IT users, so they understand IT … and periodically review them. Provide periodic IT security awareness training. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158

Worcester Central School District - Fund Balance Management (2022M-75)

… of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 … limit in each of the last five fiscal years by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

Village of Little Valley – Capital Project Management (2020M-129)

… properly planned and sufficiently monitored the waste water treatment plant (WWTP) project. Key Findings The Board … properly planned and sufficiently monitored the waste water treatment plant WWTP project …

https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129

Kingston Housing Authority – Board Oversight (2020M-103)

… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103

Town of New Windsor – Information Technology (2020M-137)

… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology … plan. Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive … Determine whether Town of New Windsor Town officials ensured information technology IT …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137