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Sodus Central School District – Financial Management (2016M-392)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For fiscal years 2012-13 through 2015-16, operations resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Town of Dix – Justice Court Operations (2022M-06)
… report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … reported. The Justices did not provide adequate oversight of the clerk, ensure she was properly trained or prepare … errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Town 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-11Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did … annual site visits occurred, annual financial statements were reviewed or whether jobs were created and/or retained. … were met. Key Recommendations Ensure loan files contain all required information and site visits are conducted and …
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)
… condition. Key Findings 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 … resulting in operating deficits. The Board does not have a policy to maintain a reasonable level of fund …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Effectiveness of the Information Technology Transformation
… The Office of Information Technology Services (ITS) was established in November 2012 as part of a New York State … State agencies’ operations and streamline services. ITS was created pursuant to a recommendation of the Governor’s … Commission (Commission). The Commission’s Final Report was issued in February 2013 and contained three main …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationComptroller DiNapoli Releases Municipal Audits
… contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. … five-member Board of Trustees. Operating expenditures for 2013 were approximately $2.9 million. Key Findings The … of overtime. The Board did not provide prior approval for eight of 12 programs held at the library in 2013 and did …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the town does not maintain records of leave accruals for employees and has no way of determining the accuracy of time for vacation, sick and personal leave accruals. Jericho Water …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsAssessment 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 … report (2015-S-12), stating the incomplete implementation was due to a misunderstanding and that, with the findings in …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31Village of Ocean Beach – Credit Card Usage (2022M-206)
… pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that employees appropriately used … not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a home improvement store, …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Franklin Central School District – Information Technology (2022M-19)
… manner. Key Recommendations Develop written procedures for managing computers and network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Comptroller DiNapoli Releases School Audits
… Choice Charter Middle School for Girls Elmira City Sc …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… and gasoline fuel. Town officials: Purchased $299,298 in goods and services that should have been competitively … $101,121 was purchased without competition. Overpaid a vendor by almost $2,500. Invoices were not compared to …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100State Comptroller DiNapoli Releases School Audits
… visit Open Book New York . The easy-to-use website was created to promote transparency in government and provide …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsMain-Transit Fire Department – Credit Cards (2024M-77)
… spending (meals, entertainment or gifts) that was appropriate. As a result, 353 purchases may not have been … for $350 were purchased as gifts. No invoice or receipt was provided to support the purchases, and there was no evidence to indicate that the Board approved the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0State Comptroller DiNapoli Launches Academy for Local Government Officials
… Comptroller Thomas P. DiNapoli has launched a new Academy for New York State Local Officials that will provide an … not easy on a limited budget. We can help. Our new Academy for New York State Local Officials is a smart, cost-effective way for local officials to get the professional training they …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… The Board did not segregate the Clerk-Treasurer’s duties or provide additional oversight as a compensating control, and did not properly plan or monitor the Village’s finances. The Board did not … The Board did not develop a long-term financial plan or adequately monitor the Village’s water fund. As a result, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3IT Contingency Planning – Information Technology Contingency Planning
… In general a business continuity plan focuses on strategies … sustaining an organizations critical business processes in the event of a disruption …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/it-contingency-planning