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Town of Lewis – Highway Purchases (2014M-103)
… Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It is governed by … all purchases contained adequate supporting documentation, and the Board authorized a claim for prepayment of materials … year. Key Recommendations Ensure that all Town officials and employees involved in purchasing have a copy of the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… of seven members appointed by the County Legislature and responsible for JCIDA’s general management and financial and operational affairs. The Board-appointed Chief Executive …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fOpinion 2001-9
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (prohibition against county officials serving as … county agencies in General Municipal Law §805-a. A county code of ethics may include a provision requiring county …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9City of Yonkers – Financial Operations (2017M-119)
… of our audit was to review the City’s financial condition and oversight of its financial operations for the period July … The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, … Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those amounts actually needed. …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Town of Cambria – Capital Projects Financing (2017M-161)
… The Town of Cambria is located in Niagara County and has a population of approximately 5,800. The Town, which … including highway maintenance, snow removal, water and sewer, refuse collection and general government administration. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… is incorporated under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. … provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From … 2012 through October 2013, the Department received $81,171 and disbursed $88,514. Key Findings Controls are not adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Gardiner Fire District – Length of Service Award Program (2013M-265)
… Municipal Law. The Board did not implement standards and procedures to ensure that complete and accurate records of its members’ activities performed in … Amend the Point System to ensure it is consistent with GML and implement standards and procedures to ensure that points …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… North Country Community College is located in Essex County and is governed by the Board of Trustees, which comprises nine appointed members and a student trustee. The College’s expenditures for the … were overbilled or underbilled for services received and student refund checks were printed and disbursed without …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… decisions have on their finances. “Through our audits and fiscal profiles of communities across New York, my office … emphasized the importance of identifying revenue and expenditure trends, establishing long-term priorities and goals, and considering the impact of short-term/current …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… of the District’s network user accounts were unneeded and additional entry points that could have been used to inappropriately access the network and view personal, private and sensitive information (PPSI), make unauthorized changes …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Ticonderoga – Capital Project Management (2023M-38)
… (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town … were kept within the authorized budget. Maintain complete and adequate capital project accounting records or prepare …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Rochester Academy Charter School – Credit Cards (2022M-208)
… credit card charges were properly approved, supported and for School purposes. Key Findings School officials did … card charges were properly approved, adequately supported and for School purposes. Officials did not perform an effective and timely review of credit card charges. As a result: School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… remains a bad deal for New York. "The cap on state and local tax deductions would nullify billions of dollars' … action, the bill would force significant cuts to Medicare and would eliminate numerous other programs, including the … Services Block Grant, federal highway aid for emergencies and the Consumer Financial Protection Bureau. Based on …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… funds from the Health Flexible Spending Arrangement (FSA) and Dependent Care Assistance Program (DCAP) in a timely … Findings District officials were not aware that the FSA and DCAP administrator did not return forfeited funds … provided the year-end accounting of employees’ FSA and DCAP accounts, as required by the written services …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planTown of Machias – Supervisor’s Financial Duties (2021M-98)
… Supervisor did not adequately perform his financial duties and cannot provide support for almost $1.6 million in … to the Board. Review monthly bank reconciliations. Prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller (OSC) in a …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Hudson Housing Authority – Board Oversight (2016M-302)
… is located in the City of Hudson in Columbia County and provides low-rent housing for qualified individuals. The … of five commissioners appointed by the City Mayor and two commissioners elected by tenants. The operating … year totaled approximately $867,000. Key Findings Board and Authority officials have not adopted policies and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Town of Ellicott – Fiscal Stress (2013M-269)
… The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 residents. The elected … not adopt realistic budgets, did not adequately monitor and adjust the annual budgets, and did not adequately monitor the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Delhi – Financial Condition (2013M-110)
… by an elected Board of Trustees consisting of a Mayor and four Trustees. The Village’s total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are $3.4 million. Key Findings The Mayor and Board did not properly manage the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110State Comptroller DiNapoli Releases School District Audits
… generally used a competitive process to procure goods and services. However, they did not always seek competition … School District – Financial Condition (Montgomery County and Otsego County) Officials effectively managed most aspects … decisions. Officials also have not adopted fund balance and reserve policies. Hamilton Central School District – …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… did not ensure that network access controls were secure and did not establish written policies or procedures to add or disable user accounts and permissions. The district had 92 unneeded network user accounts and nine user accounts with unnecessary administrative …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits