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Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… [read complete report – pdf] Audit Objective Did Town of Elmira Fire District No. 1 (District) officials … as of December 31, 2024. Audit Summary District officials did not establish or adopt up-to-date long-term capital and financial plans. As a result, the Board did not convey long-term goals to taxpayers, residents and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51SUNY Bulletin No. SU-148
… be directed to SUNY System Administration. Questions about this bulletin may be directed to the Payroll Audit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-148-january-1-2008-500-salary-increase-certain-employeesAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… on a monthly basis and does not compare canceled check images to approved abstracts. The Board does not conduct an … and reconciliations monthly and compare canceled check images to approved monthly abstracts. Conduct an annual audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Town of Junius – Supervisor’s Records and Reports (2017M-168)
… July 21, 2017. Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… of our audit was to determine whether employee salaries and wages were accurately paid and to determine whether cash receipts from the Community … The City of Sherrill is located in Oneida County and has a population of approximately 3,070. The City is … City of Sherrill Payroll and Community Activity Center Cash Receipts 2017M228 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Town of Nanticoke – Financial Condition Management (2017M-186)
Town of Nanticoke Financial Condition Management 2017M186
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of services. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesUniondale Union Free School District – Procurement (2016M-195)
… audit was to assess the District’s procurement procedures for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $175.4 … Not all claims contained sufficient information to allow for verifying that the items and pricing on the invoices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Village of Nelliston – Department of Public Works Payroll (2015M-104)
… 30, 2014. Background The Village of Nelliston is located in the Town of Palatine, Montgomery County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… totaled approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review bank reconciliations or canceled check … reconciliations and supporting documentation, such as bank statements and canceled check images. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York City Department of Small Business Services – Selected Programs to Assist Businesses in New York City (2022-N-1) The New York City Department of … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … were adequately safeguarded and properly accounted for. In addition, the fuel monitoring system in the highway … The town paid nearly $2,000 more than necessary for unleaded fuel purchased by the parks department. Town of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … works. All officers and employees performing services for the combined department, including the superintendent, … officers and employees; and the filing of oaths of office (General Municipal Law §119-o[2][b]). Further, a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … works. All officers and employees performing services for the combined department, including the superintendent, … officers and employees; and the filing of oaths of office (General Municipal Law §119-o[2][b]). Further, a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12DiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… Services (OGS) are now directing all state agencies to submit better reporting of their purchases of New York produced foods according to an audit released today by State Comptroller Thomas P. … DiNapoli found numerous problems. "In 2013, in an effort to boost New York based agriculture, state law was changed to …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardContinuity of Operations Planning
… 23, 2017. Background The Division of Homeland Security and Emergency Services (Division) is responsible for … COOP training to State agencies. Provide technical assistance to State agencies in developing a COOP risk assessment, business impact analysis, and business process analysis. …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planning