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State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… session, the State of the State message delivered by Gov. Kathy Hochul set forth her agenda. State government is …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressTown of Freedom – Financial Management (2021M-191)
… - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and … Determine whether the Town of Freedom Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Greene – Justice Court Operations (2021M-95)
… agreed with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Monticello – Budget Review (B4-14-15)
… in the Village of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … include a tax overlay. The Village does not have adequate records to demonstrate the reasonableness of the revenue … does not include appropriations for anticipated contract settlements. The proposed budget complies with the tax levy …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Spackenkill Union Free School District – Professional Services (2021M-89)
… officials sought competition for the procurement of professional services and entered into written agreements … seeking competition. This represents at least 60 percent of the total paid to professional service providers during … bid every three years. Key Recommendations The Board of Education (Board) should ensure professional services are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportDansville Public Library – Procurement (2015M-225)
… of Audit The purpose of our audit was to examine the Library’s procurement process for the period July 1, 2013 … through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, … the Towns of Dansville and Wayland in Steuben County. The Library, which is a school district public library organized …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Brighton Central School District – IT Asset Management (S9-22-6)
… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard … not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain complete, accurate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… schematic and have not inventoried PPSI in their possession. County officials and IT staff did not establish …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andState Agencies Bulletin No. 1882
… the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier 6 members of ORP or VDC are affected. Background In accordance with Section 415 of the Internal Revenue code, … reach the $290,000 limit. Contributions will resume in the first paycheck of the following calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Louisville – Water User Charges (2015M-44)
… audit was to review the Town’s water user charge activity for the period January 1, 2013 through July 9, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $2.1 million. Key Findings The … adjustments. There is no review or prior approval required for adjustments to be made in the system. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Albion – Financial Management (2021M-29)
… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Dayton – Financial Condition (2013M-90)
Town of Dayton Financial Condition 2013M90
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… (GSA). Of $39,700 in lodging transactions for 10 overnight trips, the District potentially could have saved up …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35State Comptroller DiNapoli Releases School District Audit
… following school district audit was issued. Honeoye Falls Lima Central School District – Access Controls (Livingston …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Town of Caneadea – Fund Balance Management (2020M-145)
Determine whether the Town Board Board effectively managed fund balances
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Town of Springfield – Accounting Records and Reports (2020M-175)
… - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, accurate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175State Comptroller Dinapoli Releases Municipal Audit
… or court’s records and reports. For the court, 70 tickets could not be accounted for, duplicate receipts were …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… retain adequate records of all Department transactions and activity. Town officials should work with the New York State …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30