Search
Rochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the District properly … The Rochester City School District is located in the City of Rochester, Monroe County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… totaled $122.6 million. Key Findings District officials have not adopted policies and procedures for staff use of … if PPSI is allowed on these devices, and did not have an inventory prepared evaluating where PPSI data …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveCheektowaga Central School District - Capital Project Management (2022M-90)
… have been completed under budget. Officials expended just over $2 million for five professional service contracts and … with District voters. Solicit competition through bids when required, or request quotes to provide assurance the … agreed with our findings and recommendations and indicated they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Town of Shelby – Financial Management (2012M-206)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s accounting records and review internal … Periodically review the work of the bookkeeper to ensure that financial activity is accounted for completely … prepares a monthly accountability analysis of Court assets to liabilities. Contact the Justice Court Fund for guidance …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Clarence Central School District – Financial Condition Management (2022M-46)
… manage the District’s financial condition. As a result, the District levied more taxes than needed to fund … $6.4 million when it had operating surpluses totaling $7.3 million, or a swing in operational results of $13.7 million. As of June 30, 2021, surplus fund balance totaled $9.2 million, or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … financial operations for the period June 1, 2011, to May 31, 2012. Background The Village of Munnsville is … unassigned fund balance which limits the Village’s ability to manage emergencies and other unanticipated occurrences. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … and online banking for the period of June 1, 2011, to September 30, 2012. Background The Village of … a breach notification policy, and implement procedures to effectively safeguard the Village’s IT resources. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits … off, and the Council did not approve all leave drawdown payments. The Director of Administration and Finance and City …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… accounting system, reconciles customer accounts, prepares bank deposits and reconciles bank statements without any additional verification or …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over financial … with them. The Board designated a financial advisor to act as custodian of the District’s funds, instead of a … borrowed $100,000 each year from District reserve funds to fund operating expenses, which is not in compliance with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88State 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-auditsState Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… statement on New York City Mayor Eric Adams' State of the City address: “The State of the City address delivered by Mayor Eric Adams put forth …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… program that will provide a channel for Boeing employees to raise work-related concerns, and adding an additional … Boeing will enhance its mandatory safety reporting to its Board of Directors and Aerospace Safety Committee. … from the directors’ insurers. “What happened at Boeing led to great tragedy. The settlement approved today not only …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementTown of Delhi - Highway Department Leave Records (2020M-53)
… not being properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Town of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is … contract pricing and did not have documentation to that effect. Our comparisons of items and prices against …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203School Districts’ Energy Performance Contracts (2015-MR-1)
… reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees Union Free … [pdf] , and Sachem Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and/or energy …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Central Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the District’s budgets and financial condition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Tioga County – Social Service Contracts (2023M-162)
… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162City of Amsterdam – Recreation Department (2023M-29)
… a substantial risk that not all collections were remitted to the Treasurer’s office . For example: The total projected … in a vehicle’s glove compartment until it was brought to the Director’s home, over the weekend, before being … Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for designated drivers . Officials …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Alden Central School District – Fuel Management (2024M-90)
… monitoring fuel usage, maintaining perpetual inventory records, performing inventory reconciliations and properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90