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Comptroller DiNapoli Releases Municipal Audits
… of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal … $4,928 for unused sick days upon retirement. Niagara Falls Water Board – Financial Management (Niagara County) The … of the Town of Hempstead Sanitary District No 1 Niagara Falls Water Board and the City of Olean …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… 2015. Background The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, … operates three schools with approximately 985 students, is governed by an elected five-member Board of Education. … retained in the District’s retirement contribution reserve is reasonable. Reduce excess fund balance to stay within the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraTown of Woodstock - Information Technology (2018M-211)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Northern Adirondack Central School District – Leave Accruals (2020M-50)
… vacation leave accruals that exceed the amount allowed in Board-approved contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) … appropriate action to recover funds. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Town of Westerlo - Information Technology (2020M-33)
Determine whether Town officials adequately safeguarded information technology IT resources
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Town of Haverstraw - Information Technology (2019M-125)
… Officials did not adopt a data classification, breach notification or online banking policy or a written disaster … implement and enforce procedures to monitor the use of the Town’s IT resources, including personal use. Adopt … and procedures to address data classification, breach notification, online banking and disaster recovery. Provide …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Village of Irvington – Selected Financial Activities (2015M-265)
… of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the … any revenues from one of the cellular colocators on its tower during the 2014 calendar year, did not receive any new …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Taxation and Finance: Oversight of the Agricultural Assessment Program (2017-S-26) The New … production by limiting the property tax assessment of the land to its prescribed per-acre Agricultural …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… Objective Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an … Determine whether BrookhavenComsewogue Union Free School District District officials established an …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityCity of Yonkers – Budget Review (B6-15-16)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' financial condition in the current and future … City of Yonkers Budget Review B61516 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Police Property Room Inventory (2014-MS-4)
… the 10 municipalities we audited. Items missing included currency, drugs, electronics, firearms and vehicles. Eight of …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4City of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1CUNY Bulletin No. CU-409
… Purpose To explain OSC’s automatic processing of increments and … in Bargaining Units CB, T8 and TC Background Pursuant to the agreement between the City University of New York and … Exception Report This report identifies employees who will not receive the automatic increment because the Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-409-cuny-increment-payments-effective-july-1-2010CUNY Bulletin No. CU-373
… Salary Rate is equal to one of the steps on the Salary Schedule for that position, and the salary is below the ‘Last … report will be available for agencies to review: NHRP708 Mass Increment Payment Exception Report This report … the following Control-D reports will be available: NHRP704 Mass Sal/Increment Report This report identifies employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-373-cuny-increment-payments-effective-july-1-2009Comptroller DiNapoli Releases State Audits
… on the project. One of those subcontractors was Petrocelli Electrical Company, whose former chairman and owner was … not always inspected timely, including three with flagged conditions, and DOT was not always notified of red flags …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… Findings Collections totaling $26,598 for 10 fundraising activities were not supported by adequate documentation. … District employees did not submit any documentation to show how funds from 10 cash advances totaling $19,997 were … documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mElba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … is a volunteer organization located in the Village of Elba, Genesee County. The Department, which is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… such as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mVillage of Ballston Spa - Financial Condition (2017M-256)
… financial condition. Key Findings The Treasurer did not maintain accurate accounting records and failed to file required annual financial reports for the last four … balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal year-end 2018. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Town of Carrollton – Justice Court Operations (2018M-21)
Town of Carrollton Justice Court Operations 2018M21
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21