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Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… - pdf] Audit Objective Determine whether the Utica Harbor Point Development Corporation (Corporation) Board of … Determine whether the Utica Harbor Point Development Corporation Corporation Board of Directors …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andLiberty Central School District – Information Technology (2022M-73)
… pdf] Audit Objective Determine whether the Liberty Central School District (District) Board of Education (Board) and District officials … Determine whether the Liberty Central School DistrictDistrict Board of Education Board and District officials adequately safeguarded computerized data …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Board oversight, policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including … for certifying the payroll accuracy. Thirty-six of the 104 full-time and part-time employees were not covered …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Town of Butler – Financial Management (2024M-119)
… expenditures for the town-wide and TOV funds from 2021 through 2023. Furthermore, the Board did not adopt a comprehensive financial plan, reserve policy or an effective fund balance policy. As … or reported on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… Objective Determine whether Southern Westchester Board of Cooperative Educational Services (BOCES) officials secured … Determine whether Southern Westchester Board of Cooperative Educational Services BOCES officials secured …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Evergreen Charter School – Credit Card Purchases (2024M-143)
… or unauthorized payments being unresolved. The Board of Trustees (Board) and School officials did not develop and … were not properly approved and/or adequately supported. 12 of the 18 general purpose credit card payments totaling … will help the Board and School officials improve oversight of credit card purchases. School officials disagreed with …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Port Washington Union Free School District – Payroll (2025M-38)
… of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Comptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… that the Fund will vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s Nov. 6, 2025, Annual Meeting. “Elon Musk’s latest trillion-dollar pay … other investors to vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection. …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s financial activities for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsFormer Fire Co. Treasurer Admits Stealing $24K
… exposed her crimes. DiNapoli’s office partnered with Ontario County Sheriff Philip C. Povero and Ontario County District … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kState Comptroller DiNapoli Releases Local Government Audits
… properly and deposited intact but were not always remitted to the appropriate parties in a timely manner. Town of Howard … did not provide the board with the necessary information to assess the town’s financial position. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsTown of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212State Agencies Bulletin No. 1082
… Regular Extra Service Multiple Facilities 7.5 hr Straight ER1 - ES Multi 7.5 hr Regular Extra Service Multiple Facilities 8 hr Straight ER2 -Multi 8 hr Regular Extra Service Multiple …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Cattaraugus County , Town of Maryland , Three Town Fire District and the Webster Public … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Cattaraugus County Town of Maryland Three Town Fire …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsCity of Yonkers – Budget Review (B18-6-6)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable. Key Findings The … Public School District’s budget request is $604.8 million for appropriations. The District has appropriated all of the … budget request does not include an appropriation for textbooks, and underestimates the appropriation for …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Collection of Special Hauling and Divisible Load Overweight Permit Fees
… Purpose To determine whether the Department of Transportation (Department) charged and collected the … The Department is responsible for regulating the movement of oversize and overweight vehicles and loads on the State … highway safety and protect the integrity and reliability of roads and bridges. A special hauling permit is generally …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-fees