Search
School Districts’ Energy Performance Contracts (2015-MR-1)
… [pdf] , Middle Country Central School District [pdf] , and Sachem Central School District [pdf] . Purpose of Audit … The purpose of our audit was to review the projected cost and/or energy savings achieved by the energy performance … revenues. The ESCO guarantees energy consumption savings and/or cost savings over the life of the EPC. The five school …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1State Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… opportunity and a lack of affordable housing. Wall Street provided a boost in tax revenue in the first two years …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressCentral Islip Union Free School District – Financial Management (2013M-380)
… of the District’s budgets and financial condition for the period July 1, 2012 through June 30, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were $168.5 million. Key Findings … overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through 2012-13, resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380City of Amsterdam – Recreation Department (2023M-29)
… . Tickets cost $45 to drink beer and $5 for designated drivers . Officials could not support the number of tickets … the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Town of Shelby – Financial Management (2012M-206)
… of our audit was to evaluate the Town’s accounting records and review internal controls over the Court’s financial … Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 residents. An … body responsible for overseeing the Town’s operations and finances. It is responsible for the general management …
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)
… year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit period. However, $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Delhi - Highway Department Leave Records (2020M-53)
… charged with Grand Larceny in the Third Degree. The matter is pending in court. Key Recommendations Ensure someone …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… regarding the approval of the settlement of the derivative lawsuit the New York State Common Retirement Fund (Fund) and … and the FPPA were appointed co-lead plaintiffs in the lawsuit. In a derivative lawsuit, shareholders sue a company’s board of directors on …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… a financial advisor to act as custodian of the District’s funds, instead of a bank or trust company as required by General Municipal Law. The Board … related documents. The Board also should adopt a plan and trust document, engage an actuary and enter into contracts …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Village of Munnsville – Financial Operations (2012M-239)
… an officer, employee, or independent public accountant do so. …
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)
… controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. … an elected Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. … not developed a formal disaster recovery plan, instituted breach notification procedures, or adopted procedures for …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and … Village of Dannemora Internal Controls Over Cash Receipts 2013M7 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of New Baltimore – Procurement Practices (2013M-203)
… January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council … still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161State Comptroller DiNapoli Releases Municipal Audits
… policy. In addition, county officials did not provide cyber security training to IT personnel and county employees. …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTioga 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-162Cheektowaga Central School District - Capital Project Management (2022M-90)
… $1.9 million of additional work the District contracted for. As a result, voters were not afforded the opportunity to … under budget. Officials expended just over $2 million for five professional service contracts and 39 change orders … timely to the New York State Education Department (SED) for approval. Key Recommendations Transparently share capital …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Alden Central School District – Fuel Management (2024M-90)
… not identify fuel overcharges totaling $1,498. Officials do not know how many employees and non-District fuel users …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal activities to the public, as … the Office of the State Comptroller OSC and reported the results …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17