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Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of … State and County contracts. We found that purchases were not formally bid or awarded by the Board, quotes were not …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175State Comptroller DiNapoli Releases Municipal Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a … paid trips, to an employee or retiree. It is permissible in our view for a housing authority to provide a token of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and … total budgeted appropriations for the 2011 and 2012 fiscal years were approximately $67.2 million and $69.9 million, …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Tri-Valley Central School District – Budgeting (2014M-094)
… District’s budgeted appropriations for the 2013-14 fiscal year were $30 million. Key Findings The Board did not adopt … increased from approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal year ended 2013. While it was prudent for District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094City of Binghamton – City Operations (2015M-280)
… purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement opportunities for the period January 1, 2014 through May 21, 2015. … their health insurance costs and compare alternate options for providing those benefits to employees and retirees in a …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … neighboring districts. The District is governed by a Board of Education which normally comprises nine members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTioga County – Social Service Contracts (2023M-162)
… services intended to improve the well-being of residents is reduced. If contract performance measures are not properly …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Opinion 91-7
… DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with … fire department rescue squad) -- Fire Districts (when fire district may contract for emergency and general service) FIRE …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… must be collected by the appropriate municipal officer or employee (see 1990 Opns St Comp No. 90-53, p 120; see also …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Sullivan County – Time and Attendance (2017M-55)
… October 25, 2016. Background Sullivan County is located in the southeastern part of New York State and has a … 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some employees manually edited their own punch times in the electronic timekeeping system (ETS). Key …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mVillage of Walden – Financial Condition (2017M-255)
… purpose of our audit was to determine whether the Board and Village officials appropriately managed the Village’s … is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. The Village is governed by a Board of Trustees composed of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Town of Thompson - Board Oversight (2018M-69)
… and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not … Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The … agreed with our recommendations and indicated they are in the process of implementing corrective action. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and remove and/or return devices that were not in service. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryGreenlawn Water District – Accounting Records (2015M-231)
… with the related budget and include reconciled cash balances. … Greenlawn Water District Accounting Records …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Town of Guilderland – Golf Course Collections (2017M-22)
… 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 square miles and has a … Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key Finding Driving range fees were not remitted to the Town Comptroller’s office in a timely fashion, and no one independent of the Director …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Oxford – Financial Management (2016M-420)
… August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The … fund balance. The Supervisor did not file the Town’s AUDs in a timely manner. Key Recommendations Adopt budgets that … balances. File the Town's AUD with the Town Clerk and OSC in a timely manner. … Town of Oxford Financial Management …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420State Police Bulletin No. SP-221
… dated August 4, 2021 (Administration). Background At the request of the Police Benevolent Association of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceTown of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… $12,938, for which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations … claims for payment. Ensure credit card payments are made in full in a timely manner to avoid unnecessary interest charges or …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144