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Town of Clarkson - Justice Court Operations (2018M-57)
… report - pdf] Audit Objective Determine whether the Justices provided adequate oversight to ensure receipts were … Findings Justices did not provide adequate oversight of Court operations. Collections were not always properly and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Town of Charlton – Procurement (2022M-5)
… services. Key Findings Town officials did not always seek competition when procuring goods and services. Town … Made 17 purchases, totaling $67,808, without seeking competition. Spent $4,820 on snowplow blades and shoes but …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… procedures to address the timely recording and remitting of cash collections. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Town of Lloyd - Information Technology (2019M-36)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Employees accessed nonbusiness websites for personal use. The Board did not provide IT security awareness training for employees who used Town IT assets. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Nyack Union Free School District – Network User Accounts (2021M-113)
… - pdf ] Audit Objective Determine whether Nyack Union Free School District (District) officials adequately managed … taken corrective action. … Determine whether Nyack Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Lackawanna City School District - Tuition (2019M-59)
Determine whether tuition payments were accurate and supported
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Indian Lake Central School District – Claims Auditing (2016M-15)
… $6.3 million. Key Finding The Board did not appoint a claims auditor, nor did it perform the claims auditing function. Key Recommendation Ensure that a deliberate and thorough audit of all claims is conducted by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15DiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… The Office for People With Developmental Disabilities’ (OPWDD) … as possible,” DiNapoli said. “Our audit found the Office for People With Developmental Disabilities did not issue … homes had emergency response plans, they did not account for pandemics or emerging infectious diseases, while others …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on … to July 2021. About the Program The New York State Office for the Aging (NYSOFA) helps New York residents aged 60 or …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsCOVID-19 Pandemic Small Business Recovery Grant Program
… mission of the Program was to support small businesses or for-profit independent arts and cultural organizations … by the COVID-19 pandemic that either did not qualify for federal assistance programs or that received inadequate … ESD awarded the entirety of the $760 million allocated for small businesses ($40 million was allocated for …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to August 20, 2013. Background The Stanley Fire District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Implement procedures requiring the issuance of sequential, press- numbered receipts for all collections. Adopt policies …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not formally adopt a … of the State Comptroller within 60 days of the fiscal year end. Prepare complete monthly reports, which should …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialState Comptroller DiNapoli Releases School Audits
… of North Warren Central School District , Plainedge Union Free School District and the Tapestry Charter School . In an … exceeding the statutory limit. Plainedge Union Free School District – Financial Condition and …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… Purpose To determine the extent of implementation of the eight … systems were secure, operating effectively, and available to continue critical processing in the event of a disaster or …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followComptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … consistently adopted budgets that included real property tax increases to finance the department’s requests for new … budget are reasonable.However, revenue estimates for sales tax, city income tax surcharge, metered water and sewer rents …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Wage Theft Investigations (Follow-Up)
… (2013-S-38). Background Our initial report, issued on June 6, 2014, determined the Department was not completing …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followTown of Pittsfield – Disbursements (2013M-82)
… the Town’s disbursements for the period January 1, 2011, to December 19, 2012. Background The Town of Pittsfield … more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies occurred … for a detailed audit of the Supervisor’s records for the 2011 fiscal year. Key Recommendations Periodically compare …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … of claims by resolution, but instead allowed claims to be paid before its meetings after approval by any three commissioners. The board needs to improve controls over payroll to ensure that pay rates are …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Town of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245