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Village of Upper Brookville – Justice Court (2013M-160)
… adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, … The Justices did not provide sufficient oversight of the court clerk to ensure that deposits were made within 72 hours …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160State Comptroller DiNapoli Releases School District Audits
… (IT) contingency plan. The district pays $10,500 for central site infrastructure support, which includes a … of an IT contingency plan. Although the district paid for a template, officials did not obtain it. Without a … to all responsible parties and periodically tested for efficacy, district officials have less assurance that …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… market value using one of several valuation methods based on the parcel’s tax class. Once market value is determined, … calculation of the market value. Our initial audit, issued on July 11, 2017, found that DOF's Property Division did not … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… a period of three to four years, he used Department credit cards for his personal use and took cash from Department … to control and monitor the use of Department credit cards. … The purpose of our audit was to evaluate internal …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Alexandria Central School District – … for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… January 31, 2015. Background The Town of Malone is located in Franklin County and has a population of approximately … to Court Operations. The Justices remitted $327,797 in fines, fees and surcharges to the Supervisor in 2014. Key Findings Justices did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… did not maintain adequate supporting documentation for cash receipts totaling $127,553, and district officials do … and Finance. Most student treasurers did not maintain cash receipt and disbursement ledgers. Key Recommendations … treasurers are adequately informed about the District’s cash receipts policies and procedures, follow the specific …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Hempstead Union Free School District – Management of District Resources (2014M-253)
… The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an … that all of its decisions and deliberations are performed in a transparent and public manner. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mHyde Park Central School District – Financial Management Practices (2012M-172)
… The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and … corrective action to address the excessive fund balance in the general fund. In addition, the Board did not receive timely financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mCaledonia-Mumford Central School District – Financial Management (2024M-101)
… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, the difference between revenues and expenditures … over time. As a result, the District’s surplus fund balance is two times the statutory limit, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101DiNapoli: NYC Emergency Management Failing to Ensure the City is Prepared for Disasters
… it and other city agencies have taken. As of March 10, 2022, NYCEM had 755 hazard mitigation actions listed as … evacuation centers’ accessibility, was given a completion date of April 15, 2019, but it was still not finished more … mitigation efforts to ensure data is accurate and up to date. NYCEM also creates and maintains four citywide …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disastersOversight of Dam Safety
… Objective To determine if the Department of Environmental Conservation … (DEC) is adequately regulating dam owners across the State to ensure their compliance with safety requirements. This …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyEast Meadow Public Library – Claims Auditing (2017M-275)
… 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Town of Broadalbin - Records and Reports (2018M-63)
… and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were not filed in a timely manner. Key Recommendations Periodically review … and maintaining the accounting records and filing AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Town of Alabama – Town Clerk Operations (2013M-369)
… and remit all moneys on a timely basis in compliance with statutory requirements. Annually audit, or retain an …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Village of Ballston Spa - Financial Condition (2017M-256)
… Key Recommendations Maintain adequate accounting records in a timely manner. Monitor the Village’s financial condition … indicated that they plan to implement the recommendations in this report. … Village of Ballston Spa Financial Condition …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… Purpose of Audit The purpose of our audit was to examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Village of Irvington – Selected Financial Activities (2015M-265)
… Purpose of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the … calendar year, did not receive any new amendments relating to the delinquent carrier and was unable, therefore, to …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Grand Island Central School District – Network Access and Application User Permissions (2022M-120)
… to the network and properly managed user permissions in financial and student information applications. Key … access to the network or properly manage user permissions in financial and student information applications. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-user