Search
Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… and officials did not enforce the policy . As a result, officials and staff did not: Monitor collections … were accounted for or deposited in a timely manner . As a result, 113 collections totaling $914,291 (99 percent of … totaling $41,167 were not accounted for or deposited. As a result, the School did not have access to the undeposited …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mTown of Hamburg - Finance Office (2023M-109)
… her own credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Garrison Union Free School District – Information Technology (2023M-127)
… (District) officials secured the District’s network user accounts, established physical controls and maintained … officials did not adequately secure the District’s network user accounts, establish physical controls, maintain complete … a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 percent) were no longer needed. Unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127West Genesee Central School District - Capital Assets (2023M-128)
… (District) officials properly monitored and accounted for capital assets. Key Findings District officials did not always properly monitor and account for the capital assets that we tested, and did not conduct … 337 assets totaling approximately $2.3 million selected for review: 54 assets were in use but not properly recorded …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Fairview Fire District – Financial Operations (2024M-138)
… financial operations and were not transparent. As a result, there was limited assurance the information used by … informed decisions relating to District operations. As a result: The Board improperly assigned the duties of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… for the period January 1, 2014 through February 28, 2015. Background The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of Smithfield in Madison County. The District, … File annual financial reports with OSC within 60 days after the close of the fiscal year. Review bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Cuddebackville Fire District – Board Oversight (2024M-94)
… audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has possession of the … and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports (AFRs) for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Kendall Central School District – Capital Project (2017M-194)
… District residents were not properly informed prior to voting on a proposition for a District-wide capital …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Belfast Central School District – Procurement (2016M-317)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through August 16, 2016. Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea … which operates one school with approximately 340 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… of Coxsackie is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… contractual agreements with the Onondaga County Sheriff’s Office deputies who provide Authority security. The Treasurer …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the … March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and … County and the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on the New York City Mayor’s 2024 State of the City address: “Public safety, affordability, and economic … New York State Comptroller Thomas P DiNapoli released the following statement on the New York City Mayors 2024 …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressComptroller DiNapoli Releases State Audits
… provided by the Research Foundation's central office. Port Authority of New York and New Jersey: Contracts for … initial report, issued in July 2011, determined that the Port Authority of New York and New Jersey generally did not … and miscellaneous services. In a follow-up, auditors found port authority officials have made progress in implementing …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… Galen , Town of Huron , Town of Inlet , Village of Johnson City , Lake Ronkonkoma Fire District , Town of Louisville , … in an accurate and timely manner Village of Johnson City – Oversight of Justice Court Operations (Broome County) … of Galen Town of Huron Town of Inlet Village of Johnson City Lake Ronkonkoma Fire District Town of Louisville Town of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… found in the court’s records. Bank records provided by the senior court clerk were altered and there was a cash shortage of $2,096. The senior court clerk deposited 12 personal checks totaling …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits of Bolton Fire District , Town of Deer Park , East Bloomfield Fire District , East Bloomfield-Holcomb Fire Department , City of Newburgh , … budget complies with the property tax levy limit. East Bloomfield Fire District – Financial Operations (Ontario …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Accounts Payable Advisory No. 63
… the category code that best represents the classification of the goods or services being purchased to (i) ensure the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codes