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Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was … supported, and that money was safeguarded. Key Findings Department officials did not ensure that financial activity … Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… report - pdf ] Audit Objective Determine whether the Ridge Fire District (District) Board of Fire Commissioners … Determine whether the Ridge Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165State Comptroller DiNapoli Releases School District Audit
… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … agreed with our recommendations and indicated they plan to initiate corrective action. … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mAlfred-Almond Central School District - Financial Management (2019M-131)
… an average of $495,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… report - pdf ] Audit Objective Determine whether the Town of Centerville (Town) Town Clerk (Clerk) properly recorded, deposited, remitted and … Determine whether the Town of Centerville Town Town Clerk Clerk properly recorded deposited remitted …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Westhill Central School District – Information Technology (2021M-32)
… officials implemented adequate information technology (IT) controls over the District Office’s network to safeguard personal, private and sensitive information … Key Findings District officials did not implement adequate IT controls over the District Office’s network to safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Menands Union Free School District – Information Technology (2021M-78)
… report - pdf ] Audit Objective Determine if the Menands Union Free School District (District) Board of Education … Determine if the Menands Union Free School District District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Grand Island Central School District - School District Website (S9-19-31)
… did not post: Comprehensive budget-to-actual results in an easily accessible location. Corrective action plans … comprehensive budget-to-actual and internal audit results in a location easy to access. Prepare and post a multiyear … includes our comment on an issue District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31City of Middletown - Information Technology (2018M-235)
… City officials ensured the City’s Information Technology (IT) systems were adequately secured and protected against … loss. Key Findings City officials did not develop adequate IT policies or procedures. 70 user accounts have not been … users had excessive permissions. In addition, sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Oysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the Districts budget and financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Attica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Newark Central School District – Employee Benefits (2024M-40)
… $16,230, which District officials paid after we brought it to their attention. Seven employees’ separation payments … are accurately calculated and adequate documentation is maintained to support the calculations and eligibility …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… doors. Nine components at the City Court, such as grab bars in the restroom at the proper length and height. Four … taking additional steps to increase physical accessibility for the 30 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Accounts Payable Advisory No. 64
… Subject: Reissuing Fraudulently Cashed Checks Reference: Guide to Financial Operations (GFO), Chapter XII.9.C … money timely. For more information, please refer to the Guide to Financial Operations, Chapter XII, Section 9.C …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksTown of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, … through October 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of … Town Board. Court fines, fees and bail collected during the audit period totaled $357,962. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Opinion 88-65
… 1978, p 105 and 25 Opns St Comp, 1969, p 25, superseded. A municipality may adopt a local law for the issuance of tax … officer is required to provide a duplicate receipt to a person who has not paid a tax. The issuance of tax receipts … this state; national banking association; federal savings bank or federal savings and loan association; federal credit …
https://www.osc.ny.gov/legal-opinions/opinion-88-65State Comptroller DiNapoli Releases Municipal Audits
… (Tioga County) District officials did not comply with their procurement policy when procuring assets. Auditors … the district could have saved $3,800 if it had purchased propane at state contract prices. Auditors also determined … were either supported by only a deposit receipt or had no supporting documentation. Village of Hilton – Financial …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsCapital Planning and Maintenance
… only profitable asset, generating about $2.4 million in toll revenue annually. The Authority uses cash from the … should formally assess the propriety of the current toll structure. Key Recommendations Include all anticipated … a formal comprehensive analysis of the Bridge’s current toll structure to determine the most appropriate rates for …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenance