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Town of Byron – Procurement (2024M-11)
… Findings The Town Board (Board) and Town officials did not always comply with GML Section 103 and the Town’s … procurement policy. Had Town officials complied, they may have saved money by using a State fuel contract and may have … for proposals (RFPs) or another competitive process to procure services from seven professional service providers …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Comptroller DiNapoli Releases Municipal Audits
… No. 2 Fire District – Length of Service Award Program (LOSAP) (Schenectady County) The district did not award accurate LOSAP credits because officials did not grant the appropriate …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
Determine whether the Warren County Local Development Corporation Corporation officials provided adequate oversight of the revolving loan program
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTown of Brandon - Financial Condition (2019M-239)
… Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were overspent three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Assessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… Purpose The objective of this performance audit was to assess the accuracy of the Workers’ Compensation Board’s (Board) reported … with relevant statutes related to the administration of Sections 50(5) and 151 of the Workers’ Compensation Law … To assess the accuracy of the Workers Compensation Boards reported assessable …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community members … including Board approval of programs costing more than $100, obtaining contractual agreements with performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297DiNapoli Releases Municipal Audits
… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … billed, penalties were calculated correctly, and late fee waivers and billing adjustments were generally made in … accounting for $913,000 remaining from a “host community fee” received in 2007 in the capital projects fund. Town …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsFranklin Central School District – Information Technology (2022M-19)
… developed an information technology (IT) contingency plan. Key Findings District officials did not adequately manage … were not needed. This created additional network entry points that, if accessed by attackers, could be used to … installed software to an authorized software inventory list. Develop and adopt a comprehensive written IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Village of Ocean Beach – Credit Card Usage (2022M-206)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that employees …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord … count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office continues … his office completed audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … , Jordan-Elbridge Central School District , Queensbury Union Free School District and the Remsenburg-Speonk Union … $7,098, did not have requisition forms. For access to state and local government spending, public authority …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… whether Town of Palermo (Town) officials used competitive methods when procuring goods and services and properly … Key Findings Town officials did not always use competitive methods when procuring goods and services or properly account … and update the procurement policy and use competitive methods when procuring goods and services, including …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Main-Transit Fire Department – Credit Cards (2024M-77)
… For example, two gift cards totaling $1,200 and a smart watch for $350 were purchased as gifts. No invoice or receipt … corrective action. Appendix B includes our comments on issues raised in the Department’s response. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… financial activities for the period June 1, 2010, to November 15, 2012. Background The Village of Dresden is … segregation of duties. Document in the Board minutes the results of the annual audit of the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … Trustees and an elected Mayor. Key Findings The Board has not implemented adequate compensating controls to address the … remain undetected and uncorrected. The Village does not have policies and procedures in place to safeguard IT assets, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… safeguarded PPSI on mobile computing devices (MCDs) and cash collections for extracurricular activities for the … in the Towns of Pittsford, Brighton, Mendon, Penfield and Perinton in Monroe County and the Town of Victor in Ontario County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveComptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… and sentence of Graycelia Cizik, 64, a resident of Polk County, Florida. Cizik pleaded guilty on January 21, 2015 to … prison by Supreme Court Judge Roger D. McDonough in Albany County Court. Cizik also agreed to a judgment in favor of the … Cizik was arrested in August 2014 by agents of the Polk County Sheriff’s Office in Florida, and extradited to Albany …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionMarathon Joint Fire District – Investment Program (2023M-76)
… complete report – pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Pleasant Valley – Financial Management (2024M-158)
… realistic budgets or properly manage reserves. As a result, the Town had significant recurring operating … more taxes than necessary. From fiscal years 2019 through 2023, the Board: Did not consider historical or known … and expenditure trends when preparing annual budgets. As a result, revenues were underestimated and expenditures were …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158