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Implementation of Selected Aspects of the Climate Mobilization Act
… the criteria outlined in the law to annually measure their energy consumption through a process called benchmarking. The … related to the CMA. The stated goal of the outreach and assistance program is to accelerate the adoption of energy … had an initiative to contact private building owners by phone to advise them on how to meet the emission reduction …
https://www.osc.ny.gov/state-agencies/audits/2026/04/21/implementation-selected-aspects-climate-mobilization-actWebster Public Library - Board Oversight (2018M-125)
… Webster Public Library Board Oversight 2018M125 …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … (Cattaraugus County) The unrestricted fund balance for the district has consistently exceeded Real Property Tax … In addition, district officials consistently budgeted for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Justice Court Fund: Invoice Billing Program
… participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits his or … report to the Justice Court Fund (JCF). At the time of filing each justice must send a check for the total amount of the report to the town or village Chief Fiscal Officer …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or … An effective audit of claims is often the last line of defense for preventing unauthorized improper or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionUncollected Penalties (Follow-Up)
… to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report was issued on July … was to assess the extent of implementation as of April 30 2015 of the eight recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followNewfield Central School District – IT Asset Management (S9-22-17)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school audit newfield IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… Objective Determine whether Parishville-Hopkinton Central School District (District) officials appropriately tracked, … audit school parishvillehopkinton IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Pine Bush Central School District – IT Asset Management (S9-22-21)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … to confirm they were inventoried. We found 7 percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of approximately $1,300, of the initial 40 IT assets could …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Kings Park Central School District – IT Asset Management (S9-22-13)
… Two Chromebooks with a total cost of approximately $815 could not be located. Two interactive displays and one …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… duties or obtain training on how to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the bookkeeper performed the Supervisor’s financial … is an important internal control for preventing errors and misappropriation of assets . By allowing others to …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Village of Canaseraga – Claims Audit (2023M-48)
… Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not … one or more exceptions and should not have been approved for payment: 145 claims totaling approximately $588,000 were … a thorough and deliberate audit of each claim presented for payment. Discontinue paying claims prior to audit unless …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesLivingston County Probation Department – Financial Operations (2016M-404)
… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately … obligations for the Department’s 1,900 “due and owing” cases totaling about $2.4 million. The Department’s … long-outstanding financial obligations for due and owing cases that the Department has not been pursuing. Ensure that …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Onteora Central School District – Information Technology (2015M-92)
… students in the Ulster County Towns of Hurley, Marbletown, Olive, Shandaken and Woodstock and part of the Greene County … Key Findings The Board did not establish an acceptable use policy, a computer security plan, a disaster recovery …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Town of Queensbury – Justice Court (S9-14-2)
… the Court operated with two Justices, Robert McNally and Michael Muller, and four Court clerks. According to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2DeRuyter Central School District – Financial Condition (2015M-119)
… in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Village of Penn Yan – Water Operations (2013M-104)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is … did not receive or review sufficient financial information to appropriately monitor water financial operations. Our …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Town of Coldspring – Town Clerk Operations (2013M-137)
… Clerk did not issue press-numbered duplicate receipts for cash collected, accurately record all transactions, remit … and other entities in a timely manner, or deposit cash receipts intact or in a timely manner. The Clerk … timely and intact. Ensure that Town funds are not used to cash personal checks. Audit, or cause to be audited, the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Town of Schuyler – Financial Management (2014M-182)
… fund balance in the Town’s general fund would cover more than a full year’s appropriations. The sewer … has enough unrestricted, unappropriated fund balance to cover more than seven years’ appropriations. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182