Search
Village of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured that water, … go undetected. Village officials did not designate someone to approve adjustments and did not ensure that an audit log … and electric duties of billing, collecting and recording to the extent practical and provide oversight and an …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… used by the District to purchase goods and services that are subject to competitive bidding and quotes for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Crown Point Fire District – Board Oversight (2024M-29)
… images for 19 months. As a result, the Board’s ability to assess and monitor the District’s financial activity was … in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of the State Comptroller … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the Crown …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Columbia County – Procurement (2017M-249)
… determine whether the County procured goods and services in accordance with General Municipal Law and the County’s … competitively bid. The County procured goods and services in accordance with GML and the County’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… to determine whether the Board adopted reasonable budgets for the period January 1, 2012 through June 30, 2015. … Background The Port Washington Fire Department is located in Nassau County and contracts with the Town of North … governed by a five-member Board of Directors. Expenditures for 2014 totaled approximately $3.9 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Cortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management … residents. The Agency is governed by a seven-member Board of Directors, which is appointed by the County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… of our audit was to evaluate the effectiveness of the procurement process for the period July 1, 2014 through … approximately $51.5 million. Key Finding BOCES’ policy or procurement guidelines do not require the use of competition, … other appropriate method of soliciting competition in the procurement of all professional services. … Ulster Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingRemsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… internal controls over the claims processing function for the period July 1, 2011, to January 31, 2013. Background … Union Free School District (District) is located in the Town of Southampton, Suffolk County. The District is … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year are $12.3 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Morristown Central School District – Claims Audit Process (2016M-257)
… The Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257State Comptroller DiNapoli Announces Municipal Audits
… (Cortland County) The board did not adopt a fund balance and reserve policy or create comprehensive multiyear … 2014 through Dec. 31, 2017, general fund unrestricted fund balance increased by $106,230 (110 percent). Over the same three-year period, highway fund unrestricted fund balance increased by $50,007 (24 percent). Find out how your …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Police Bulletin No. SP-204
… implemented the 2018-2023 Agreements between the State of New York and the Police Benevolent Association of the New York State Troopers (PBA), provides for an increase to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-204-april-2020-increase-state-police-expanded-duty-payHewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring … Consider amending the District’s procurement policy to include the use of competitive methods when procuring …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtRensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 652 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Fire District (District) is a district corporation of the State, distinct and separate from the Town of Amenia, in … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Village of Mount Morris – Treasurer’s Office (2013M-65)
… Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to … four elected Trustees and an elected Mayor. The Village’s adopted budget for the 2012-13 fiscal year totaled more … perform an annual audit. Key Recommendations Enter into a new contract for accounting services that permits the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Company’s financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Management of Internal Controls
… (CNSE). The Research Foundation of the State University of New York (Research Foundation) and the UAlbany Foundation are equal founding members in the mission of FRMC. FRMC has an unpaid …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsDiNapoli Reaffirms Commitment to DEI Initiatives
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today announced various initiatives to address diversity, equity, and inclusion (DEI) issues at … portfolio companies treat individuals and tackle some of their most complex challenges,” DiNapoli said. “The Fund …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiatives