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Hammond Central School District – Payroll (2016M-398)

… the Treasurer's payroll duties so that she does not control all aspects of payroll transactions. Establish …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398

Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21

… receipted, deposited timely and intact, and accounted for. Of the 558 disbursements totaling $52.2 million paid …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21

Village of Madison - Collections (2023M-160)

… complete report – pdf] Audit Objective Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key Findings The Clerk-Treasurer accurately recorded collections. However, … Determine whether the Village of Madison Village ClerkTreasurer recorded and …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160

Amherst Central School District –Financial Condition (2016M-167)

… review the District’s management of financial activities for the period July 1, 2012 through May 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $53.6 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167

Town of Stafford – Capital Projects (2024M-17)

… portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

Village of Old Westbury – Justice Court (2017M-64)

… our audit was to examine the Court’s financial operations for the period June 1, 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North Hempstead in Nassau …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)

… the Town’s internal controls over financial operations for the period January 1, 2014 through March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.4 million. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311

Town of Kirkwood – Justice Court Operations (2016M-414)

… controls over the Justice Court's financial activity for the period January 1, 2015 through September 30, 2016. Background The Town of Kirkwood in located in … by preparing a list of Court liabilities and comparing this listing with the reconciled bank balance and money on …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

Town of Greenport – Town Clerk Operations (2017M-3)

… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a … Town of Greenport Town Clerk Operations 2017M3 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3

General Brown Central School District – Financial Condition (2014M-216)

… audit was to examine the District’s financial condition for the period July 1, 2013 through March 31, 2014. … The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and … with approximately 1,550 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216

Fort Hunter Fire District – Capital Reserve Funds (2022M-202)

… not have an opportunity to exercise its rights as provided in General Municipal Law. As of August 31, 2022, the three … not: Properly establish the equipment capital reserve fund in accordance with General Municipal Law. Develop a multiyear … funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202

2023 Annual Cash Basis Report on State Funds

… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …

https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-funds

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not … (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal requirements. Develop …

https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11

State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal

… as investors to make sure the companies we invest in are prepared for the future, so they can be profitable and successful in the global marketplace. To do so requires us to have the … on this issue. We look forward to commenting further in the coming weeks." …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposal

Putnam Valley Central School District – Information Technology (2021M-154)

… risk of unauthorized use or access that could result in important data loss and a serious interruption in … password requirements. Create secondary user accounts for the IT system for three employees whose job responsibilities required …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

Town of Southold – Financial Operations (2014M-299)

… was to review selected financial operations of the Town for the period January 1 through December 31, 2013. … an elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The … was to review selected financial operations of the Town for the period January 1 through December 31 2013 …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

Middle Country Public Library – Treasurer (2015M-291)

… our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)

… to procure goods and services and whether purchases were for appropriate District purposes. Key Findings While all purchases reviewed were for appropriate District purposes, District officials did not … exception to competitive bidding. Did not issue requests for proposals for six of 10 professional services providers …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86