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Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… have a written agreement with BOCES to itemize and define all IT services and responsibilities, including network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7North Tonawanda City School District – Information Technology (2023M-102)
… [read complete report – pdf] Audit Objective Determine whether North Tonawanda City … managed user account permissions in financial and student information applications. Key Findings District officials … properly managed user account permissions in the financial application but did not properly secure user account access …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds … our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Rhinebeck – Water Fees (2013M-311)
… purpose of our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. … members and an elected Mayor. The Village’s budgeted water fund expenditures were $862,000 for the fiscal year … internal controls over billing, collecting and enforcing water fees need to be improved. The Clerk’s duties were …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… said. “New York City collections continued to be the main driver of growth, although most counties also experienced …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not … were allowed to access nonbusiness websites prohibited by the policy. In addition, information technology security …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman's Benevolent Association pleaded guilty Tuesday … County District Attorney Lawrence Friedman and the Le Roy Police Department for working with my staff to bring this … The former treasurer of the Le Roy Fire Department and the Le Roy Firemans Benevolent …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-former-le-roy-fire-dept-treasurer-pleads-guilty-46000-theft-public-fundsDiNapoli: Public Drinking Water Needs More Protection
… statewide response plan, with public input, to effectively address drinking water contamination incidents; Create a … For access to state and local government spending, public … data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionMessage from the Comptroller – 2022 Financial Condition Report
… This report provides information and analysis on the full spectrum of New York State government finances and services, …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerFinancial Condition and Selected Expenses (Follow-Up)
… the recommendations in our initial audit report, Financial Condition and Selected Expenses ( 2015-S-21 ). Background The … was issued on June 10, 2016, assessed NYRA’s financial condition and selected expenses. We found that although NYRA’s overall financial condition (including VLT revenue subsidies) was sound, its …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followSelected Aspects of Discretionary Spending
… provide low-cost capital and expert technical assistance for environmental projects in New York State. Its two major … costs that are appropriate and dollar thresholds for each. In addition, the policies should include the … required. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the fiscal year ended June … for preschool special education services through rates set by SED. These reimbursement rates are based on financial … Newmeadow, Inc: Compliance With the Reimbursable Cost Manual (2015-S-48) Story Place Preschool, Inc.: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualHicksville Water District – Competitive Quotations (2013M-233)
… activities for the period January 1, 2012, to March 31, 2013. Background The Hicksville Water District is located in … and a Secretary. General fund budgeted expenditures for 2013 totaled $10 million. Key Findings District officials did …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… has adequate internal controls over its financial operations for the period January 1, 2012 through June 30, … Probation Department Internal Controls Over Financial Operations 2013M340 …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… of Audit The purpose of our audit was to evaluate the City’s financial condition and to examine internal controls … The City’s operating expenditures for the 2010-11 and 2011-12 fiscal years totaled approximately $73 million and $79 … City of Long Beach Financial Condition and Cash Receipts from …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mDiNapoli: Local Sales Tax Collections Up More Than 17% in November
… over last year,” DiNapoli said. “Although the bulk of holiday spending is expected to be reflected in December … St. Lawrence County (32%). During the last month of each calendar quarter, the state Department of Taxation and … quarter (October through December), but for the entire calendar year of 2021. Table Monthly Local Sales Tax …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Cohoes Industrial Development Agency (IDA) – Legislative … toward achieving project goals were performed. Town of Grand Island – Information Technology (Erie County) Auditors … and enforcement of water and sewer charges. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Town of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing … New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17