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Village of Pelham – Information Technology (2016M-410)
… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Village of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … Village officials have not restricted users’ access to the financial system based on employee job … has not developed comprehensive policies and procedures to protect critical financial data. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Town of Hampton – Justice Court Operations (2013M-305)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … held by the Court or submit the required monthly reports to JCF in a timely manner. Key Recommendations Prepare … accountability analyses. Maintain adequate bail records to determine the amount of bail held by the Court at any …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305DiNapoli: Tax Cap Set at 2% in 2024
… Property tax levy growth will be capped at 2% for 2024 for local governments … as well as 44 cities and 13 villages. "Allowable tax levy growth will be limited to 2% for a third consecutive year," … to override the tax cap. Chart Allowable Tax Levy Growth Factors for Local Governments …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Comptroller DiNapoli Releases Municipal Audits
… Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded and deposited. They also did not … by the agency’s written procedures. In addition, officials failed to adequately track garbage disposal sticker and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli's Statement on the Second Anniversary of the January 6 Attack
… government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapolis-statement-second-anniversary-january-6-attackHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… (District) Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good … business practices. Key Findings The Board did not procure a $748,676 pumper truck in accordance with statutory …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Town of Elba - Real Property Tax Exemptions (2018M-261)
… Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties with a …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… mileage records are not compared to fuel consumption. Storage tanks are not adequately secured or inspected. Fuel … records are compared to vehicle fuel consumption. The storage tanks are inspected monthly. The Supervisor of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Pocantico Hills Central School District - Procurement (2018M-187)
… Determine whether District officials sought competition for goods and services not subject to competitive bidding. … from 26 providers paid $1.08 million and found, except for minor exceptions which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Corinth Central School District - Medicaid Reimbursements (2019M-129)
… and paid for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
Newfield Fire Company Inc Internal Controls Over Financial Activity 2014M346
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialFlanders Fire District – Disbursements (2014M-199)
… to be approved before payment and compare an approved warrant with the checks before signing and sending them to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Johnsonville Fire District – Claims Processing (2017M-190)
… and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected … eight claims totaling $3,459 that were properly paid in advance of audit. Key Recommendation Ensure that the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… for the 2012-13 fiscal year are approximately $44 million, and were funded primarily with real property taxes and State aid. Key Finding District officials have … that allow claims to be audited in a timely manner and in accordance with District policy and Education Law. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Nyack Union Free School District – Reserve Funds (2014M-185)
… Free School District is located in the Towns of Clarkstown and Orangetown in Rockland County. The District is governed by an elected seven-member Board of Education and operates five schools with approximately 2,950 students. … Key Recommendation Routinely review reserve fund balances and determine if reserves are funded at appropriate levels …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… 983 employees. The District is governed by the Board of Education, which comprises seven elected members. The Board President is the District’s chief financial officer. For the 2014-15 fiscal year, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mVillage of Speculator – Claims Auditing (2017M-25)
Village of Speculator Claims Auditing 2017M25
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of Croghan – Financial Management (2014M-340)
… has not developed a comprehensive multiyear financial and capital plan. Key Recommendations Ensure that the Town … needs. Develop a comprehensive multiyear financial and capital plan that projects operating and capital needs and financing sources over a three- to …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Town of Cornwall – Financial Condition (2014M-123)
… of our audit was to review the Town’s financial condition for the period January 1, 2011 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $11 million. Key Findings The … a comprehensive multiyear financial and capital plan for each operating fund. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123