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State 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-2Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Cattaraugus County) Department payroll payments were not adequately supported and leave time was not properly … adopted a credit card policy authorizing the director to have custody, control and use of the library credit card but …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… promote transparency in government and provide taxpayers with better access to financial data. … New York State …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Hauppauge 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 Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting … operations, the accounting and reporting deficiencies may have been identified and corrected. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Berkshire – Town Clerk (Tioga County) The town clerk did not properly safeguard taxpayer funds. As a result, auditors … budget are reasonable. Additionally, town officials have increased the real property tax levy for the general …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsBolton Central School District - Fund Balance Management (2018M-249)
… was overfunded and the retirement contribution reserve was not being used as intended. Key Recommendations Adopt annual … and the amount of fund balance that will be used to fund operations based on historical trends or other … 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/2019/02/15/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
… Purpose To determine if the Health Information Management Department … Stony Brook University Hospital (Hospital), located in Suffolk County, New York, is Long Island’s premier … rejection of the lowest bidder. The Hospital does not adequately verify contract payments to SK and, therefore, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesJefferson-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-servicesTown 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-154Andes Joint Fire District – Financial Activities (2020M-158)
… cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish adequate … better monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Center 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)
… $26.6 million. Key Findings There is no written plan that details the appropriate and necessary levels for … Key Recommendations Adopt a comprehensive reserve fund plan that addresses the purpose, accumulation and use of … and adopt a sustainable multiyear financial and capital plan for a three- to five- year period, and make appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… employees responsible for cash collection, as required by the Agency’s written procedures. Adequately track garbage … Improve cash controls by ensuring employees are following the written cash collection procedures. Perform periodic …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (2019-S-54) 180-Day Response
To determine if the Department of Environmental Conservation is ensuring applicable entities are complying with the 2013 Sewage Pollution Right to Know Act and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s54-response.pdfTown of LaGrange – Selected Financial Activities (2013M-107)
… and internal controls over the Town’s financial operations for the period January 1, 2011, through September 30, 2012. … members. The Town’s 2011 and 2012 budgeted appropriations for all funds were approximately $10 million and $10.1 … that were deleted from the Court’s system; the reasons for the deletions were not documented. Further, 166 cases …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting … tax, and water and sewer rents. Key Findings The Board has not adopted structurally balanced budgets with reasonable … general fund operating deficits which, if realized, would have resulted in unrestricted fund balance deficits. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Perry – Water Accountability (2014M-31)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … 3, 2014. Background The Village of Perry is located in Wyoming County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Shelter Island Union Free School District –Financial Condition (2014M-132)
… the District’s financial condition for the period July 1, 2012 through December 31, 2013. Background The Shelter Island … totaling approximately $1.2 million for these four years rather than deficits. The District reported year-end … surplus fund balance is in compliance with Real Property Tax Law statutory limits. Amend the current reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132