Search
Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… operations, which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of … was ineffective. The Board did not review bank statements and canceled checks and did conduct an annual audit of the Treasurer’s books and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Area #6 – Patch Management – Information Technology Governance
… upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new issues, such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… DiNapoli issued the following statement regarding today’s SEC proposed rule on climate disclosure. "Today's action by the SEC will provide investors with the robust climate … necessary to make informed investment decisions. Today's SEC rule does just that. “I would like to thank Chair Gensler …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalBrocton Central School District – Financial Management (2023M-44)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… Educational Services (BOCES) officials adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not adequately manage and monitor network user accounts to help prevent …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk accurately recorded, deposited and remitted the collections we reviewed. However, the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Locke – Financial Condition (2020M-111)
… fund balances as of December 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 percent to … The Board did not adopt formal fund balance, reserve and budgeting policies, along with multiyear financial and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Village of Northville – Joint Youth Activity Program (2016M-339)
… activity’s financial activities were properly recorded and reported and collections were adequately safeguarded for the period … activities for children residing in the Village and the Towns of Northampton, Edinburg, Benson and Day. A …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Rockland County Department of Social Services – Service Contracts (2014M-368)
… Rockland County has a population of approximately 320,900 and is governed by a 17-member Board of Legislators. The … for providing temporary help to eligible individuals and families with social service and financial needs. The Department’s budget for 2014, not …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368City of Watertown – Information Technology (2017M-184)
… City officials adequately safeguarded personal, private and sensitive information on City servers and in its financial system for the period July 1, 2015 … The City of Watertown is located in Jefferson County and is governed by an elected five-member Council. General …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Wading River Fire District – Gasoline Credit Cards (2017M-5)
… District is a district corporation of the State, distinct and separate from the Towns of Riverhead and Brookhaven, in Suffolk County. The District is governed … Key Findings The Board did not establish written policies and procedures for gasoline credit card use and monitoring. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… The Authority had no comprehensive written policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly segregated. No one …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Sewanhaka Central High School District – Student Fees (2016M-296)
… for test preparation classes, advanced placement exams and driver education classes for the period July 1, 2014 … is located in the Town of Hempstead, Nassau County and comprises four Union Free School Districts: Elmont, Floral Park-Bellerose, Franklin Square and New Hyde Park-Garden City Park. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Elmira City School District – Financial Condition (2014M-348)
… City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which … totaled approximately $105 million. Key Findings The Board and District officials have not appropriately budgeted revenues and appropriations. The District’s reserve policy does not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Town of Greenport – Town Clerk Operations (2017M-3)
… The Town of Greenport is located in Columbia County and has a population of approximately 4,200. The Town is … press-numbered duplicate receipts for all transactions and did not perform monthly bank reconciliations. The Clerk … did not submit a monthly report of all moneys received and disbursed to the Supervisor and did not make …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Rosendale – Justice Court (2014M-232)
… The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is … Town Board, which consists of the Town Supervisor and four Board members, and is responsible for overseeing Town activities, including …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Justice Court Fund
… Town and village justice courts in New York State are required to … Your Report Now Application Resources Other Resources Town and Village Court Revenue Report Contact Us JCR User Guide for Town and Village Justices [pdf] JCR User Guide for Town and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… school are often disengaged, falling behind academically and at risk for dropping out of school entirely," said … Education Department is doing well cautioning parents and school districts about the perils of chronic absenteeism. … But given how vital it is for our children to be in school and learning, I urge the department to do even more and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismDiNapoli Finds Schools Falling Short on Emergency Planning
… York’s schools must be better prepared for emergencies and violent incidents. My auditors looked at a sample of big and small schools in urban, suburban and rural settings. We found too many schools had gaps in …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningState Comptroller DiNapoli Releases Audits
… following audits have been issued. Office of Alcoholism and Substance Abuse Services: Oversight of Contract … with Palladia, under which Palladia would provide drug and addiction treatment services. Auditors found OASAS is not … to ensure that reimbursed claims are allowable, supported and program related. For the three fiscal years ended June …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-audits