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Town of Fishkill – Information Technology (2020M-153)
… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were … Determine whether Town of Fishkill Town officials ensured the Towns Information …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Greenwich – Purchasing (2020M-135)
… $81,857 lacked evidence of competition as required by the Town’s purchasing policy. Diesel fuel aggregate purchases … bid as required by law. Key Recommendations Clarify the purchasing policy and procedures, including the use of the requisition form. Verify the procurement …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Orchard Park Public Library – Audit of Claims (2016M-191)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of … Orchard Park Public Library Audit of Claims 2016M191 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Village of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the period … is located in the Town of Babylon, Suffolk County, and has approximately 27,000 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Greenlawn Water District – Accounting Records (2015M-231)
Greenlawn Water District Accounting Records 2015M231
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… because the real property tax levy and a schedule of other estimated revenues were not included. The Board did … complete and accurate, that include realistic estimates of revenues and appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Medina Central School District - Capital Projects (2019M-163)
… for Project purchases. The Board did not always approve change orders. Monthly financial reporting to the Board did … assurance the District is receiving the lowest possible price. Properly approve change orders. Include all itemized Project costs in monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163City of Norwich - Emergency Medical Services Billing (2019M-112)
… and inaccurately billed 9 incidents totaling $8,300; this equates to approximately $200,000 in lost revenue at the … billed appropriately in accordance with the adopted rate schedule. Routinely reconcile billings to medical services …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Town of Olive - Accrued Leave and Information Technology (2019M-84)
… handbook to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure … that employee handbook policies and the CBA are followed for allocating all types of accrued leave earned including …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Binghamton City School District – Information Technology (2019M-147)
… Board and District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not regularly … Board and District officials adequately safeguarded data from abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… of the State, distinct and separate from the Town of Tonawanda in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Roosevelt Union Free School District - Information Technology (2019M-193)
… with certain findings in our report. Our comments on issues raised in the District’s response are included in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… 2017-S-78 ). Background Our initial audit report, issued on September 17, 2018, examined whether the Department of … with contract requirements. We identified opportunities for improved oversight, particularly regarding contractor … are outcome-based and correlate to Department expectations for the individual programs it is funding and to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followInspector General
… highest ethical standards and principles in the conduct of its business. Comptroller Thomas P. DiNapoli's Executive Order established the Office of the Inspector General and empowered it to prevent, detect … and deter corruption, fraud, criminal activity, conflicts of interest and abuse within the Office and within the NYS …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalOpinion 92-39
… IMPROVEMENT DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) -- … (eligibility to vote) TOWN LAW, §209-e: Persons who do not own taxable real property situate in a proposed water or … Whether persons who do not own taxable real property in a proposed district are …
https://www.osc.ny.gov/legal-opinions/opinion-92-39State Comptroller DiNapoli Report Details LIRR Delays in 2017
… A commuter train is considered late by the LIRR only if it arrives at its final destination six minutes or …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017Comptroller DiNapoli Releases Municipal Audits
… Alb Co Dept of Weights Measures Allegany Co Carle Place Water Dist …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COMPTROLLER -- Powers and Duties (municipalities - scope of audit authority) MUNICIPALITIES -- Officers and Employees … Concerning the authority of the State Comptroller to obtain information relative to …
https://www.osc.ny.gov/legal-opinions/opinion-91-60