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Village of Upper Brookville – Justice Court (2013M-160)
… the court clerk for the period June 1, 2011, to September 30, 2012. Background The Village of Upper Brookville is … and within 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Parish – Board Oversight (2012M-240)
… expenditures were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that all claims …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Mount Morris – Justice Court (2013M-152)
… As of February 2, 2012, Justice Glanville’s cash account had a shortage of at least $1,240. This shortage … failed to oversee the work of his former court clerk and account for all moneys received and disbursed through the … Ensure that any unidentified moneys in the Justice’s bank account are reported and remitted to the JCF. Reconcile the …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Examination of Official Station Designation
… travel rules and regulations, travel between an employee’s residence and official station is considered commuting and is … 2013 and 2014 for the employee to commute between his residence and the alternate work location. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designation2018 Annual Audit
… than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors totaling nearly …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditState Comptroller DiNapoli Releases Municipal & School Audits
… announced the following local government and school audits were issued. City of Little Falls – Financial Condition Audit … procedures. As a result, inadequate records and reports were maintained, and the board lacked the financial … announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Long Beach City School District – Financial Management (2023M-147)
… spending plans in a transparent manner. While real property tax levies remained the same since 2020-21, the District’s budgeting practices resulted in tax levies being higher than necessary. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s … following positions responsible for Department operations: President, Vice President, Chief, two Assistant Chiefs, Secretary and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Artificial Intelligence Governance
… and use policies for its surveillance tools in compliance with the NYC Public Oversight of Surveillance Technology Act. …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Town of … New York State Comptroller Thomas P DiNapoli today announced the following audits were issued …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… tax levy that was higher than needed to fund operations. From the 2020-21 through 2022-23 fiscal years, the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mXVI.4 Overview – XVI. Financial Reporting
… for selected specialized areas that apply to agencies in the State reporting entity, accountability for some of which is solely or largely the responsibility of the … for selected specialized areas that apply to agencies in the State reporting entity accountability for some of which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-overviewDiNapoli Announces Staff Appointments
… Thomas P. DiNapoli announced today he has promoted David Hasso to deputy comptroller for payroll, accounting and … community affairs and Matt Ryan to deputy press secretary. David Hasso: As deputy comptroller, Hasso, CPA, CGFM, CGMA, … Thomas P DiNapoli announced today he has promoted David Hasso to deputy comptroller for payroll accounting and …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsFinancial Condition and Selected Expenses
… the costs were beyond NYRA’s control. However, there is no authoritative accounting or financial reporting …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesTown of Harrison - Budgeting Practices (2018M-142)
… and expenditure projections in the budget and fund balance were reasonable. Key Findings From 2013 through 2017, the … sensitive information technology (IT) control weaknesses were communicated confidentially to Town officials. Key … and expenditure projections in the budget and fund balance were reasonable …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Green Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Carthage Central School District - Financial Condition (2018M-93)
… Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next year’s budget – more than double the statutory … officials underestimated Impact Aid revenues by an average of $5.9 million (68 percent) each year from 2014-15 to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Mahopac Central School District – Noninstructional Payroll (2020M-32)
… supported and documented. Payments to the head bus driver were not always properly approved, calculated and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Village of Bloomingburg - Financial Operations (2019M-246)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Yorktown - Information Technology (2020M-16)
… officials ensured the Town’s information technology (IT) systems were adequately secured and protected against … disaster recovery plan. Sensitive information technology (IT) control weaknesses were communicated confidentially to … adequate oversight of employee Internet use to ensure it complies with Board policies. Regularly review enabled …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16