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Town of Fulton – Justice Court Operations (2017M-6)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population … Town of Fulton Justice Court Operations 2017M6 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6State Comptroller DiNapoli Releases School Audits
… County) District officials did not seek competition for the services of 16 of 20 professional service providers … board policy. Although auditors found the purchases were for legitimate purposes, officials do not have assurance that … most claims were adequately documented and supported and for appropriate purposes. However, the use of a debit card …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Comptroller DiNapoli Releases Municipal Audits
… reserve funds, or purchasing and financing future capital assets. Town of Niagara – Justice Court (Niagara … 2015 and that more than 11,000 tickets dating as far back as 1985 appear to be pending. Orange County Soil and … clearly stated or titled. Yates County – County Clerk Cash Receipts (2015M-223) The clerk maintains accurate …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… was to evaluate selected District financial activities for the period January 1, 2014 through December 31, 2014. … The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … elected five-member Board of Commissioners. Expenditures for 2014 totaled approximately $19.4 million. Key Findings …
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)
… diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of 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 …
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 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/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Oversight (2019M-111) Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1Greenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial operations for the period January 1, 2013 through July 10, 2014. … were not properly established. Claims were paid prior to Board review and did not contain itemized vouchers. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376City of Watertown – Information Technology (2017M-184)
… not have formal procedures to address disaster recovery, disposal of electronic devices, data back up and password … individual access rights, disaster recovery, backups, disposal of electronic devices and password security …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town of Middlebury – Tax Collection Remittance (P1-24-25)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23State Comptroller DiNapoli Releases School District 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/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… would be detected if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyComptroller DiNapoli Releases Municipal Audits
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… $1,040. The Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Pendleton – Capital Projects (2024M-72)
… Town Board (Board) and Town Supervisor (Supervisor) did not ensure projects were properly planned or accounted for … status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … Transparently communicate or present project information to taxpayers. The Supervisor did not: Account for the …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72DiNapoli Releases Municipal Audits
… has not filed the required annual financial report with OSC for the last three years. Village of Westbury – …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-audits