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Sex Offender Registration (2014-MS-2)
… Lawrence [pdf] , Steuben [pdf] and Warren [pdf] counties; city police departments in Buffalo [pdf] , Mount Vernon [pdf] … must comply with DCJS registration requirements including address verification, notification of change of address, and Registry photograph updates. DCJS notifies local …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2DiNapoli Announces $15 Million Investment in Northern Ireland
… great universities and a highly educated workforce, and we look forward to Crescent supporting a portfolio of Northern …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandComptroller DiNapoli Releases School District Audits
… and Billing (Erie County) Auditors found that 34 of the 60 students in the sample (57 percent) did not have appropriate proof of residency. As a result, officials cannot ensure they billed districts of residence accurately. The school billed tuition totaling …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, … Findings The City did not resolve more than 80 percent of building violations issued during the audit period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Saratoga Youth Recreation – Financial Activities (2016M-258)
… for children residing in the Towns of Saratoga and Northumberland, the Village of Schuylerville and the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… audit was to examine the Company’s controls over financial activity for the period January 1, 2013 through September 9, … to ensure that moneys are safeguarded and financial activity is properly recorded and reported. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Key Findings The bylaws provide limited guidance to enable Department officials to adequately oversee financial operations. The Department … adopt and implement written policies and procedures to control and monitor the Department’s financial operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mCity of Tonawanda - Information Technology (2018M-146)
… implemented procedures to properly monitor computer use. City officials did not maintain an inventory of IT assets. City employees were not provided with IT security awareness … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Establish an acceptable …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… personnel who use IT resources, including the importance of physical security and protection of personal, private, sensitive information (PPSI). Develop a … School officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Village of Ballston Spa - Financial Condition (2017M-256)
… unrestricted fund balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal year-end 2018. Key Recommendations Maintain … Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Cassadaga Valley Central School District - Financial Management (2018M-110)
… statutory limit by more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 million were … include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Jefferson Community College – Procurement (2017M-156)
… Finding The College’s purchasing policy does not address insurance coverage and competitive methods to procure it. Key … policy to include a method to seek competition for insurance coverage. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Town of Carrollton – Justice Court Operations (2018M-21)
… Audit Objective Determine whether Justice Court (Court) fines and fees were properly accounted for. Key … total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of … 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-21Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District money for the period January 1, 2016 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208City of Yonkers – Procurement of Professional Services (2017M-268)
… justification when seeking competition will not be in the best interest of taxpayers. …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Operational Advisory No. 7
… Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the … Code (DC). The information in SFS was created at the time of conversion or as BUs were established in the system. This …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updatePrattsburgh Central School District – Tax Collection (2016M-122)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the District’s tax collection for … did not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key … The Board should prepare and present a warrant to the Tax Collector prior to the start of the collection …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Three Village Central School District – Fuel Inventories (2015M-271)
… Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271XV.6.B Negative Payroll Balances – XV. End of Year
… balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse during the current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesVeterans Day Message from State Comptroller DiNapoli
… Our soldiers have risked everything for the sake of democracy and to protect the American way of life. Thank you for your service and for making our state …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoli