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State Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … town clerk did not properly safeguard taxpayer funds. As a result, auditors could not determine if the clerk is … Management Agency reimbursements. Although the budget does slightly raise taxes for all funds, town officials did …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… – Procurement (Saratoga County) District officials did not always procure goods and services according to policy requirements or maintain adequate supporting … who completed the training or ensure everyone who should have completed the training did so. Of the 315 total …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… – pdf] Audit Objective Determine whether the Village of Lisle (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… fiscal year-end interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by District voters. District officials … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementYorkshire-Pioneer Central School District – Financial Management (2020M-42)
… an average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… The audit report includes nine recommendations that can help improve the completeness, accuracy and timeliness of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80SUNY Bulletin No. SU-290
… Action Fund (CWA-COPE PCC) deduction code 488. The vendor will submit all transactions for enrollments, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-290-new-deduction-code-cwa-political-action-fund-cwa-cope-pccPerformance Incentive Program
… Purpose To determine whether the Rochester-Genesee Regional … (Authority) provides public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … collective performance. Upper management’s incentives were not linked to specific work they performed. Further, for the …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programHauppauge Union Free School District – Overtime (2016M-70)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July … $105 million. Key Findings District officials are not properly monitoring overtime to ensure that the District … 33.5 overtime hours for video room coverage, which may have been able to be incorporated into other employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Town of LaGrange – Selected Financial Activities (2013M-107)
… over the Town’s financial operations for the period January 1, 2011, through September 30, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Bolton Central School District - Fund Balance Management (2018M-249)
… based on historical trends or other relevant information. Reduce unrestricted fund balance to within the statutory … funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to reasonable levels in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of New Windsor – Information Technology (2020M-137)
… use, access and loss. Key Findings Town officials did not: Provide employees with cybersecurity training. Have a disaster recovery plan. Ensure online banking … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Health Information Management Department – Selected Procurement and Human Resources Practices
… is Long Island’s premier academic and regional medical center and, with 603 beds, the region’s only tertiary-care center and level 1 trauma center. As part of Stony Brook University, one of the four …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesShelter Island Union Free School District –Financial Condition (2014M-132)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … when developing budgets, which caused the District to have operating surpluses totaling approximately $1.2 million … 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… goods and services. Key Findings BOCES officials did not always use competitive methods when procuring goods and … $318,454, as required by the Purchasing Regulation. Have support that they obtained the required number of quotes … six purchases totaling $39,758. Use a competitive method to procure professional services and insurance coverage from …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… for banking services; (iii) describe the methods of payment for services provided under banking services … not limited to: (i) the acceptance of deposits; (ii) the payment of checks; (iii) electronic funds transfers; (iv) lockbox services; (v) armored car services; (vi) stop payment services; and (vii) reconciliation services. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsCenter Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash … equivalent to an entire year’s budget. The Library does not have formal policies or procedures to ensure accountability …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … be monitored, analyzed and maintained. District officials have not developed formal, written multiyear financial or capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… Key Findings The Town’s financial records and reports were not adequate: The bookkeeper maintained two cash ledgers. … did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and up-to-date. The … budget. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154