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State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to show …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesVillage of Harriman – Audit Follow Up (2011M-182-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in … The Board of Trustees is the legislative body responsible for managing Village operations. The Village’s budgeted … in the general fund were approximately $2.2 million for the 2010-11 fiscal year. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in … by the Mayor and the City Council, who are responsible for the legislative affairs of City government. The … seven Council members. The City’s budgeted expenditures for the 2011-12 fiscal year were $467.1 million. Results of …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fSummitville Fire District – Financial Activities (2016M-395)
… Purpose of Audit The purpose of our audit was to determine whether District officials established adequate controls to ensure that financial activity was properly recorded and … Key Finding The Board has established adequate controls to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Village of Belle Terre – Audit of Claims (2013M-87)
Village of Belle Terre Audit of Claims 2013M87
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87DiNapoli Releases Rockland County Budget Review
… New York State Comptroller Thomas P. DiNapoli today announced the … be applied against the outstanding deficit. For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewEggertsville Fire District – Financial Activity (2017M-27)
… Purpose of Audit The purpose of our audit was to determine whether District controls were adequate to ensure that financial activity was properly recorded and … adequate oversight of District financial activities to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-272022 Financial Condition Report – 2022 Financial Condition Report
… COVID-19 pandemic and accompanying volatility in the State’s finances, New York ended the State Fiscal Year (SFY) 2021-22 budget on stable ground. Historic federal financial assistance and improved …
https://www.osc.ny.gov/reports/finance/2022-fcrAccounts Payable Advisory No. 61
… will provide a significant, material benefit to the vendor or State. These situations may include, but are not limited … public health and safety), vendor cash flow concerns, or Prompt Payment Interest savings. For expedite requests, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsSkaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Seneca Falls - Financial Management (2018M-266)
… report - pdf] Audit Objective Determine whether the Board and Town officials effectively managed and provided oversight of the Town’s financial operations. … total unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 million and $3.8 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of Lloyd - Information Technology (2019M-36)
… websites for personal use. The Board did not provide IT security awareness training for employees who used Town IT … compliance with the acceptable use policy. Provide IT security awareness training to personnel who use IT …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Town of Stafford - Procurement (2018M-134)
… Town may realize cost savings by reducing the thresholds for purchases requiring quotes in the procurement policy. Key … State General Municipal Law (GML). 1 Review the thresholds for the purchase of goods and services not subject to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Central Valley School District - Separation Payments (2018M-153)
… made to eligible employees during the audit period and found that, except for minor discrepancies, the payments … paid in accordance with Board-approved contracts and agreements. District officials did not ensure an … to ensure they are calculated according to the terms and amounts authorized by the Board. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… Objective Determine if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle … ensure fuel purchases are periodically compared to usage for reasonableness. District officials generally agreed with …
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)
… Achievements The District generally complied with New York State General Municipal Law and has established …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Onondaga County Probation Department - Financial Operations (2018M-147)
… Recommendations Review and update policies and procedures for the enforcement of County fees and ensure staff properly … adequate cash collection and disbursement procedures for restitution and County fees. Establish procedures to …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Lake George Central School District - Purchasing (2018M-167)
… lacked adequate evidence to show they sought competition for 28 purchases (47 percent) totaling about $152,000. The … not develop and implement procedures to seek competition for purchasing goods and services that were not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… They did not establish comprehensive written procedures for managing network user accounts. Forty-eight network user … Recommendations Establish comprehensive written procedures for managing network user accounts. Regularly review enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … The district’s tentative budget complies with the property tax levy limit. Cortland City School District – Budget Review … The district’s preliminary budget complies with the tax levy limit. Fort Edward Union Free School District – …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0