Search
Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, remitted … 24 months reviewed. Deposit Clerk fees and real property tax collections within required timeframes or in a timely manner. Remit real property tax collections totaling $2 million to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Ticonderoga Central School District – IT Asset Management (S9-22-23)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $2,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Village of Mount Morris – Treasurer’s Office (2013M-65)
… to perform her discretionary duties and provides details on the work to be produced including deadlines for …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Niagara Falls Water Board – Financial Management (2015M-141)
… Purpose of Audit The purpose of our audit was to determine if the Board is managing the Water Board’s … Board’s and the Water Authority’s finances are commingled to the extent that there is no clear division between the two … the Debt Service Fund for capital projects or repairs or to reduce the water and sewer rent rates charged to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… The purpose of this section is to provide guidance to state agencies on the procurement of equipment, including: … 5-A, Section 66-B of the State Finance Law, for all new installment purchases and lease purchases, including … Finance Law, other than for the State University of New York or for the City University of New York or for the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionMonroe County – Golf Course Contract Management (2014M-111)
… shore of Lake Ontario, comprises 19 towns, 10 villages and the City of Rochester and has a population of approximately 744,000. The County Executive and the 29-member County Legislature govern County …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Global Concepts Charter School – Cash Disbursements (2017M-126)
… checks, approving purchases and approving claims for payment. Ensure that School officials secure quotes or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Woodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… user accounts to help prevent unauthorized use, access and loss. Key Findings District officials did not establish … user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology … to officials, we found that the Board of Education (Board) and District officials did not: Develop and adopt policies …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountThousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. … audit school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… manner, and reconcile collections lists and remittances to bank deposits. Ensure State aid payments are properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Village of Richmondville – Disbursements (2012M-178)
… The purpose of our audit was to ensure that the Board and Mayor properly monitored the Village’s fiscal operations … comprising five elected Trustees, governs the Village and is responsible for the general management and control of the Village’s finances and operations. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity … fund. The audit identified that no training was provided to the central treasurer or faculty advisors outlining their … of the following items: profit and loss statements, up-to-date activity ledgers, and inventory control forms when …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… more than one agency. Multi-agency contracts are distinct from and not to be confused with centralized contracts for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsTown of Schaghticoke – Budgeting (2013M-239)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through April 30, 2013. … operations. Review the user fees and ad valorem taxes for the respective water and sewer districts annually and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239NYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… DiNapoli released the following statement in response to Amazon’s disclosure of vote results from its annual meeting … diversity, equity and inclusion won support from 44.18% of Amazon shareholders, an immense success for a first-time … majority support. “Shareholders sent a loud message to Amazon that they want the company to do more to address …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonState Comptroller DiNapoli Releases State Audits
… program performance outcomes and preparing vouchers for wage subsidies and achieving milestones. However, OTDA’s system for tracking and monitoring milestones and goal attainment is outdated. Additionally, OTDA’s requirements for documentation are not sufficient to ensure that …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … and district officials have not effectively managed fund balance and have allowed reserve balances to accumulate to …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Unified Court System Bulletin No. UCS-299
… of 2019, and the 2020-2021 agreement between the Civil Service Employees Association (CSEA) and the Unified Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-299-june-2021-uniform-and-equipment-uniform-allowance-andEnglish Language Learners Programs
… gap between students learning the English language and their English-proficient peers, as demonstrated through lower test scores and lower graduation rates. 1 Ensuring that English Language … than English, speak or understand little or no English, and require support to become proficient in English—receive …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programs