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Putnam County Industrial Development Agency – Management Practices (2013M-257)
… provisions that the Board should follow. PCIDA officials do not have project approval criteria that is specific to the … of existing jobs, or a cost-benefit analysis. Officials do not conduct annual visitations to businesses to determine … projects meet their goals or recapture benefits when they do not. Officials also do not obtain sales tax exemption or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementGreene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial … former GCIDA Board members had prohibited conflicts of interest. Members of the Board served conflicting roles …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementCompliance With Payment Card Industry Standards
… cardholder data it processes. Key Recommendations Develop strategies to enhance compliance with PCI DSS. Implement the …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… State Comptroller’s office in partnership with the Pulaski Police Department and Oswego County District Attorney Gregory S. Oakes after town officials contacted authorities. Dillabough … by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), announced the filing of shareholder proposals at …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… company. A proposal for political spending disclosure at casino and hotel operator Caesars Entertainment Inc. received …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… expenditures by a total of $7.1 million and increased the tax levy by 23 percent. These budgeting practices generated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… purpose of our audit was to review the Village’s financial and information technology (IT) operations for the period … is governed by a Village Board, which comprises a Mayor and six Trustees. The Village’s budgeted appropriations for … has not adopted policies establishing responsibilities and duties for the Treasurer for handling cash and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1State Comptroller DiNapoli Releases Municipal Audits
… and properly reported the condition of court and trust funds to the State Comptroller as required. Auditors also …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Statement on the MTA's July Financial Plan
… regarding the Metropolitan Transportation Authority’s July Financial Plan . “The MTA’s revised ridership … must somehow bridge a looming fiscal canyon of more than $2 billion annually and plan for long-term service challenges. … clear what my office has been saying since September 2021 : the MTA is facing major risks to its operating revenue …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planContract Advisory No. 16
… number. For consultant service agreements that were issued from an OGS centralized contract and subject to OCS approval, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… fire protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and expenditures totaled $150,415. Key Findings The Board did not establish appropriate internal controls and adopt written policies over the Department’s financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialEast Bloomfield Fire District – Financial Operations (2017M-154)
… financial operations to ensure that assets are safeguarded for the period January 1, 2015 through February 23, 2017. … distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed by an elected … Fire Commissioners. General fund budgeted appropriations for 2017 total $354,594. Key Findings The purchasing agent …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Town of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Town’s financial affairs for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Frankfort - Board Oversight (2018M-58)
… to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed three … action. 1 Refer to our prior audit report, Town of Frankfort – Supervisor’s Fiscal Responsibilities … 2 The former Supervisor and other prior supervisors … Town of Frankfort Board Oversight 2018M58 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Naples Central School District – Online Banking (2015M-143)
… of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Avon Central School District – Information Technology (2016M-123)
… million. Key Findings The Board did not adopt policies for password management; protection of personal, private and … Key Recommendations Adopt policies and procedures for password management, protection of PPSI, wireless technology, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Candor Central School District – School Lunch Operations (2015M-173)
… of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $469,170. Key Findings … by sales. The District’s productivity level for meals per labor hour (MPLH) is below industry averages. Key … implement plans to control the costs of food, materials, labor and benefits. Monitor the MPLH and consider taking …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173