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Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s … pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100State Comptroller DiNapoli Launches Academy for Local Government Officials
… State Comptroller Thomas P. DiNapoli has launched a new Academy for New York State Local Officials that will provide … an enhanced training program to help local administrators and employees become more effective in the day-to-day operations of their government. The Academy, operated by the Comptroller’s Division of Local …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsNew York State Fiscal Reform and Accountability Act
… finance law, in relation to the rainy day reserve fund (Part A); to amend the state finance law, in relation to … the New York state capital asset/infrastructure council (Part B); to amend the state finance law, in relation to … the repeal of certain provisions upon expiration thereof (Part C). Memo Bill Text Status …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actMain-Transit Fire Department – Credit Cards (2024M-77)
… to clarify the types of discretionary spending (meals, entertainment or gifts) that was appropriate. As a result, …
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 Releases School Audits
… salaries and wages. However, the head custodian did not sign custodial employees' time records as evidence of his … – Financial Condition Management (Onondaga County) The board has maintained general fund unrestricted fund balance …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsIT Contingency Planning – Information Technology Contingency Planning
In general a business continuity plan focuses on strategies for 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-planningVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… 15, 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is … the Village’s finances, and monitor and update the plan on an ongoing basis. Review the Village’s water rates to …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… event ticket inventory to account for the number of tickets sold. Key Recommendations Adopt formal written … event ticket inventory to account for the number of tickets sold. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… The Board did not audit the Treasurer’s records and reports during our audit period. As a result, there is an … in financial operations and that backups are performed daily, and copies of data are stored at a secure off-site …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… April 30, 2017. Background The Remsenburg-Speonk Union Free School District is located in the Town of Southampton in … RemsenburgSpeonk Union Free School District Procurement 2017M211 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Marathon Joint Fire District – Investment Program (2023M-76)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as required by New York State General …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Honeoye Central School District - Information Technology (2019M-9)
… Employees stored personal data, such as photos, videos and music, on District computers. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Town of Pleasant Valley – Financial Management (2024M-158)
… and expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 … and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in unrestricted … totaling $4.5 million and $2.4 million in the general and highway funds, respectively, as of December 31, 2023.The …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158West Albany Fire District – Credit Card Purchases (2017M-15)
… of Audit The purpose of our audit was to determine whether credit card purchases were approved in advance and related … guidelines to identify individuals authorized to approve credit card purchases or the documentation required before … supporting documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15State Comptroller DiNapoli Releases Municipal & School Audits
… district treasurer maintained adequate accounting records. In addition, the board did not annually review the district’s … needs and benefit taxpayers and which may have resulted in greater investment earnings. For example, the district’s … audit, were familiar with the recommendations and conveyed in the company’s corrective action plan what actions they …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsAusable Valley Central School District - Claims Auditing (2018M-190)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … audited and approved the claims. Claims totaling $27,888 for 15 check disbursements made during the audit period were … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Whispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Amsterdam, New York). Its Director and owner is Dr. Martha Frank (Director). Whispering Pines is reimbursed for …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualXI-A.2 Purchase Requisitions – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES This section directs agencies on the use of the requisition to streamline and standardize … purchasing goods or services. For additional information on the New York State procurement process, please refer to … contracts, agencies must reference the contract ID on the requisition. If using the Procurement Card (PCard) as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesWest Islip Union Free School District – Payroll (2016M-78)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through August … by an elected seven-member Board of Education. Total payroll expenditures for the 2014-15 fiscal year were approximately $65 million. Key Findings Two payroll clerks are responsible for adding new employees into …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78