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Clarendon Fire Company – Financial Activities (2023M-50)
… whether the Clarendon Fire Company (Company) cash receipts and disbursements were properly supported, approved, reported and recorded. Key Findings The Company’s cash receipts and disbursements were not always supported, approved or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Homer – Non-Payroll Disbursements (2023M-63)
… whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Conesus No. 1 Fire District – Internal Controls (2014M-46)
… Key Recommendations Adopt an adequate system of internal controls, including policies and procedures for … Conesus No 1 Fire District Internal Controls 2014M46 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Columbia County – Payroll (2014M-121)
Columbia County Payroll 2014M121
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Florida Union Free School District – Information Technology (2017M-146)
… lead to confusion over roles and responsibilities of each party. Key Recommendations Review and monitor employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Village of East Rockaway – Justice Court Operations (2017M-206)
… Court money was accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 … is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. The Village is … by an elected five-member Board of Trustees. Fines and fees collected by the Court during the audit period …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… The Board is not reporting payments made to an individual performing custodial/maintenance services as … the appropriate oversight agency. Determine whether the individual performing custodial/maintenance services is an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… 3,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately … Supervisor has not submitted an annual accounting to the Board for fiscal years 2015 and 2016 and has not provided the … in a timely manner. Submit annual financial reports to the Board and cooperate with the public accountant hired to audit …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Town of Putnam Valley – Purchasing (2013M-193)
… Supervisor. Budgeted appropriations for the 2013 fiscal year were approximately $5.09 million for the general fund …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Town of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2012, to January 22, 2013. Background The Town of Stockport is located in Columbia County and has a … Town of Stockport Disbursements 2013M216 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… field employees and an IT vendor, and an Audio Visual Technician worked overlapping hours at the District and at …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerTown of Mentz – Board Oversight (2016M-403)
… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for … adopt a multiyear financial and capital plan for a three- to five-year period and a fund balance policy. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Village of Clinton – Financial Management (2014M-316)
… Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … The Town’s budget format lacked necessary information to allow the Board to make informed decisions when estimating revenues and … The purpose of our audit was to review the Towns financial condition for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184DiNapoli: Fix Delays With Child Support Payments
… (UDC), totaling approximately $59 million at the end of federal fiscal year 2016, according to an audit released … UDC totaling approximately $59 million at the end of federal fiscal year 2016 according to an audit released today …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… revenues to set aside additional reserves was missed. Reserves are occasionally viewed as a luxury; excess …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… guilty to conspiracy to commit honest services wire fraud in connection with her participation in a kickback scheme. The announcement was made jointly with … Caliendo, the owner of food service providers Smart Starts NY, Inc. (“Smart Starts”) and Prince Umberto’s restaurant in …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… State Agencies’ Roles in Financial Literacy (Report 2020-S-53 ). About the Program In recent decades, financial … literacy reportedly not having 3 months of emergency funds vs. 58% for those with lower financial literacy. Similarly, … only the minimum balance within the previous 12 months, vs. 46% for those with lower financial literacy. In 2021, New …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followSelected Aspects of Capital Program Project Management
… capital project management process that its employees and contractors are required to follow; and whether that process was followed and was successful in managing scope, time, quality, and …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementNYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… New York State Comptroller Thomas P. DiNapoli today wrote to President Biden in support of his planned veto of a … rule that allows managers of retirement funds that are subject to the Employee Retirement Income Security Act to consider … Comptroller DiNapoli today wrote to President Biden in support of his planned veto of a …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolution