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Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… the recording of certain financial activities and the Town’s fleet management program for the period January 1, 2011, to … The Town of Amherst is located in Erie County with a population of 122,366 residents. An elected six-member Town … the reserves. This resulted in more than $2 million, which should have been used for debt service, remaining idle since …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… $916,000. Key Findings The Board has not adopted a policy and Town officials have not developed procedures to … fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was … that proper controls were in place, it may have been in a better position to detect or prevent the shortage of $3,385 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… Purpose of Audit The purpose of our audit was to review non-payroll cash disbursements and … January 1, 2011, through May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… report - pdf] Audit Objective Determine whether the City of Cohoes Industrial Development Agency (CCIDA) complied with … were submitted in a timely manner. Annual assessments of progress toward achieving project goals were performed. … submitted in a timely manner. Annually assess the progress of projects toward achieving project goals. CCIDA officials …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeTown of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… documentation for card purchases, and ensure documentation is intact and reconciled to credit card statements before …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… officials did not: Use competitive methods to select 10 of 16 professional service providers who were paid more than …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the City’s code of ordinances (City Code) and/or collective bargaining … time other than at separation from service. In the absence of specific authorization for such payments, we question the …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… 2018. Key Recommendations Review water and sewer billing rates annually and revise them as necessary to ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … law. We reviewed water and sewer billings totaling $82,649 for 70 property owners and identified about $10,339 in …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … 1, 2012 through December 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 1, 2013 through May 12, 2015. Background The Kenmore-Town of Tonawanda Union Free School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementWhite Plains City School District – Procurement of Professional Services (2014M-240)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for procurement of professional services for the period July 1, 2012 through … White Plains City School District is located in the city of White Plains, Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mDiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… last June and agreed to pay full restitution. The missing money was uncovered in an audit and investigation by … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesRenaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… invoice or receipt and a documented School purpose. In addition, the Chief Education Officer (CEO) and Chief … make purchases, prepare checks and modify or delete data in the financial software and the CEO signs checks. The lack …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23State Comptroller Thomas P. DiNapoli Statement on the Passing of Cardinal Egan
… "New York has lost one of our great spiritual leaders. Cardinal Egan was one of those rare individuals who brought people of vastly different beliefs and backgrounds together. He gave …
https://www.osc.ny.gov/press/releases/2015/03/state-comptroller-thomas-p-dinapoli-statement-passing-cardinal-eganVillage of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… Board consistently adopted budgets that appropriated fund balance from the water and sewer funds. Consistent appropriation of fund balance and … structurally balanced budgets for the water and sewer funds. Develop a plan to eliminate the fund balance deficit …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… Director was arrested and pleaded guilty in December 2022 to official misconduct. As part of his plea, the former Director resigned from his position in November 2022, was sentenced to a one-year conditional discharge and …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) transparently planned and monitored the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Compliance With Special Education Regulations for the Provision of Services (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in the initial audit … With Special Education Regulations for the Provision of Services (Report 2018-N-5 ). About the Program In New York …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followTown of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… – pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of July 2022, in …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-f