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Town of Candor – Fund Balances (2014M-157)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial activities … The purpose of our audit was to examine the Towns financial activities for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Travel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … employee maintains residence) must be designated in the best interest of the State and not for the convenience of an employee or to maximize travel expense reimbursement. In most cases, the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelState Comptroller DiNapoli Releases School District Audits
… $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Town of Green Island – Justice Court Operations (2016M-349)
… Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the … The Town of Green Island is located in Albany County and has approximately 2,600 residents. The Town is governed … The Town’s Justice Court collected $333,922 in fines and fees and $15,498 in bail during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Poland Central School District – Procurement (2015M-355)
… for the period July 1, 2014 through September 30, 2015. Background The Poland Central School District is located in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313DiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… and recreation director of the Village of Waverly pleaded guilty to official misconduct for destroying and altering … as recreation director since 2015. In connection with his guilty plea, Shaw resigned from his position with the village … and recreation director of the Village of Waverly pleaded guilty …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsAdministration of Non-Competitive and Limited-Competition Contracts
… whether the Administration for Children's Services (ACS) properly awarded, extended, and renewed non-competitive … contracts with vendors. We also assessed the adequacy of ACS's monitoring of contractor services. The audit covered … years ended June 30, 2013. Background The mission of ACS is to protect and promote the safety and well-being of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsExtended School Day Program
… Department (Department) paid SCO Family of Services (SCO) for expenses that were appropriate and allowable under the … We examined the $634,544 in expenses SCO claimed for reimbursement from the Department during the period July … Department awarded SCO two contracts totaling $2,740,200 for the period October 1, 2010 through June 30, 2014 to …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programInmate Sentence Calculation and Release Practices
… sentences to ensure accurate and consistent calculation of sentence times in accordance with all laws and regulations. … covered the period January 1, 2013 through October 21, 2016. Background The Department is required to comply with … facilities. This total includes 13,628 inmates who were released multiple times while serving a sentence for the same …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Gates Fire District – Board Oversight of Long-Term Planning (Monroe County) The board and district … more than $7.5 million (80%) for 2020 through 2024. Town of Poestenkill – Credit Card Purchases (Rensselaer County) … E-ZPass charges occurred. Charter School of Educational Excellence – Information Technology (IT) (Westchester County) …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Bridgehampton Fire District , Town of Chester , Town of Nichols and the City of Yonkers . "In today's fiscal climate, … or irregularities could occur and go undetected. Town of Nichols – Financial Management (Tioga County) Actual revenues … Bridgehampton Fire District Town of Chester Town of Nichols and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Brentwood Public Library , Emergency Service Communication Surcharges , Village of … was accrued and/or used at rates other than specified. Emergency Service Communication Surcharges (2017MS-4) Each … his office completed audits of Brentwood Public Library Emergency Service Communication Surcharges Village of Milford …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Keene Central School District – Claims Processing (2015M-299)
… Purpose of Audit The purpose of our audit was to examine the … procedures that ensure that claims are audited in a timely manner and in accordance with District policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Lyons Central School District – Payroll 2022M-71
… As a result: Two employees were paid rates inconsistent with Board authorized rates or collective bargaining … $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA provisions, which … including affixing the Treasurer’s signature to checks with limited oversight. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… 26 of 36 sports leagues were not maintained. The former Director awarded scholarships (i.e., waived registration … any guidelines, Board oversight or approval. The former Director inappropriately used Village bank accounts for … As a result of our audit and investigation, the former Director was arrested and pleaded guilty in December 2022 to …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Islip Fire District – Financial Condition (2020M-25)
Determine if Board District officials effectively monitor the Districts financial condition by ensuring that budget estimates and fund balance are reasonable
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Castile – Tax Collection Remittance (P1-24-23)
… the Town’s tax collection practices. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Middlebury – Tax Collection Remittance (P1-24-25)
… Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor … Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately $912,000 …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… of Audit The purpose of our audit was to determine whether Company officials ensured that the Treasurer was properly … January 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is located in, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-and