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Village of Wappingers Falls – Board Oversight (2023M-70)
… contractual agreements. Develop mitigating controls for the lack of segregation of financial duties. Key … policies and procedures to establish mitigating controls for the lack of segregation of financial duties, including …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed until after the … report and review the filed 2018 through 2021 reports for accuracy. Discontinue the improper accounting practices …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
audit town orangeville
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… District (District) officials ensured the third-party administrator (administrator) returned forfeited funds from the Health … District officials were not aware that the FSA and DCAP administrator did not return forfeited funds totaling $25,701 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planUniondale Union Free School District – Information Technology (2023M-61)
… of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … granting, changing and disabling nonstudent network user account access, and regularly review the accounts to ensure … individual user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Chatham Central School District – Financial Management (2023M-11)
… the Chatham Central School District (District) Board of Education (Board) and District officials properly managed … . The Board and District officials’ consistent practice of appropriating fund balance that is not needed and … officials: Annually appropriated over $1.3 million of fund balance they did not need or use to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11East Quogue Union Free School District – IT Asset Management (S9-22-8)
… to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … Specifically: Six IT assets with combined purchase prices of approximately $8,200 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8State Comptroller DiNapoli Statement on MTA 2023 Budget
… means to close the budget gap allows the MTA to put off answering tough questions until its February budget … that cloud larger budget gaps in the outyears, which my office has repeatedly raised . Transit ridership remains … plans, it must communicate directly with the public on the impact these measures will have on straphangers and …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetPelham Union Free School District – Information Technology (2021M-134)
… - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … access and loss, and adopted an adequate IT contingency plan. Key Findings District officials did not establish … and loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134LaFargeville Central School District – Information Technology (2021M-192)
… in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… competence and more collaborative style. Her State of the State message today continued her thoughtful, … approach to governing. "My office has detailed the stronger-than-expected economic recovery taking place … in New York. Local sales tax receipts continue to improve, the unemployment rate continues to fall and the state, with …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressBoquet Valley Central School District – Procurement (2021M-132)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Pompey Hill Fire District – Financial Management (2021M-136)
… (Board) properly established and managed capital reserve funds, ensured records were audited and annual … Board did not properly establish and manage the capital reserve fund, establish a written reserve fund policy or adopt a written multiyear capital … Board properly established and managed capital reserve funds ensured records were audited and annual reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Jefferson County Probation Department – Restitution Payments (S9-20-10)
… seven and 27 years ago. The Department cannot account for $1,879 that was deposited in the restitution account. In … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Town of Machias – Supervisor’s Financial Duties (2021M-98)
… Town Supervisor (Supervisor) adequately performs his financial duties. Key Findings The Supervisor did not adequately perform his financial duties and cannot provide support for almost $1.6 … oversight of the bookkeeper. Provide detailed monthly financial reports to the Board. Review monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of … to known liabilities. One Justice failed to close his bank account as required when he resigned. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Commack Public Library District – Selected Financial Operations (2015M-132)
… The purpose of our audit was to assess District operations for the period July 1, 2013 through November 30, 2014. … five-member Board of Trustees. District expenditures for 2013-14 totaled $3.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
Determine whether the Town of Delhi Town Board Board properly managed pool project donations and disbursements
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Sodus Center Fire Department – Financial Activities (2016M-424)
… by the membership due to the lack of documentation in the meeting minutes. Key Recommendations Update the constitution … claims are audited, document the approved claims in the meeting minutes and retain adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Tioga – Long-Term Planning (2022M-181)
… capital and financial needs and identify appropriate funding and financing approaches to address them. As a … Department of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181