Search
State Comptroller DiNapoli Releases School Audits
… – Procurement (Nassau County) District officials did not seek competition for the services of 16 of 20 … who were paid $1.42 million. The district’s failure to solicit competition may result in obtaining services on … County) District officials established procedures to ensure that most claims were adequately documented and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … totaled $82,380. Key Findings The Treasurer’s duties are not adequately segregated and the Board does not provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why the bank balances presented on the … did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… accurate and supported. Key Findings Payroll payments were not always accurate and supported, and leave accrual benefits … timecards were unreliable because the time clock was set to an incorrect date. The Board did not adopt policies or implement controls to properly segregate payroll duties. Without clear written …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Monroe County) The town board did not audit claims prior to approval for payment during fiscal years 2012 and 2013. In … use available historical and programmatic knowledge to determine if Child Protective Services program …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Inc. – Financial Activities (2019M-117) The bylaws do not address fundraising activities and there are no policies and procedures in place to ensure fundraising money is safeguarded. There was no … billed 9 incidents totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… efficiency and recycling rebates and credits were issued in accordance with program guidelines. Key Findings The Board … Recycling credits were not processed accurately resulting in 1,004 customer accounts being under credited by $2,050 … action. Appendix B includes our comment on an issue raised in the BPU’s response. … Determine whether energy efficiency …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Town of Fishkill – Information Technology (2020M-153)
… use, access and loss. Key Findings Town officials did not adequately secure and protect the Town’s IT systems … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… (IT) equipment. Key Findings District officials did not appropriately track and inventory IT equipment. District … written policy for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Batavia …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … and Justice Court (Seneca County) The board needs to adopt long-term financial plans to effectively manage the … – Financial Management (Chemung County) The board has not developed multiyear financial plans to address the use of …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Clinton County) The town lacks effective procedures to ensure water and sewer charges are accurately billed, collected and enforced. Customers were not billed in accordance with the board-established rates, …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Reform Compliance (Albany County) The board did not ensure that adequate cost-benefit analyses for proposed … were developed before project approval. The board also did not ensure that annual project status reports were submitted … and transferred nearly the entire operating surplus to the reserve funds, leaving the district with virtually no …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… also did not require formal, written employment contracts to document terms of employment; job descriptions and … benefits. In addition, the village paid overtime payments to employees as if they were independent contractors. … records and reports, as required. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Municipal Audits
… pharmacy without the benefit of competition or obtaining price quotes. City of Batavia – Awarding Contracts for Goods … loss, data backup, monitoring of remote-access users and server room security. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsPhoenix Central School District – IT Asset Management (S9-22-20)
audit school phoenix IT
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Town of Fulton – Justice Court Operations (2017M-6)
… through October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of … maintains a Justice Court with one appointed Justice, is governed by an elected five-member Town Board. The Court … updated to reflect the bail returned to defendants and is overstated by $4,775. The former Justice did not deposit …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Fishers Island Waste Management District -- Purchasing (2015M-292)
… The Fishers Island Waste Management District is located in the Town of Southold in Suffolk County. The District, which is a district … Amend the District’s purchasing policy to ensure it is in compliance with statutory competitive bidding rules. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… [ read complete report - pdf ] Audit Objective Determine whether the … not follow their procurement policy and seek competition for project related professional services totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial activities for the … The District, which provides refuse and recycling pickup to over 50,000 residents and some commercial properties, is … authorization and 16 employees for holiday bonus pay to which they were not entitled. District officials did not …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Butler – Highway Asset Accountability (2024M-115)
… (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. … of highway machinery, tools and equipment or provide one to the Town Board (Board) since 2018. Town officials did not maintain or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115