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Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… 1, 2015 through June 8, 2016. Background The Erie County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, improvement of water quality, … preservation of wildlife habitat and management of soil erosion. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsAlbany Parking Authority – Cash Collections (2016M-181)
… 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany … construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget … procedures to ensure that all cash collections for parking are accounted for and deposited intact and in a …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Background The Carthage-West Carthage Water Pollution Control Facility provides waste treatment to the Villages of … CarthageWest Carthage Water Pollution Control Facility Cash Disbursements 2015M35 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsVillage of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… did not adopt a clear and comprehensive nonresident admission/tuition policy. As a result, we could not determine … exceptions to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Town of Holland - Real Property Tax Exemptions (2018M-232)
… disability and senior citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 … supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… to manage fuel inventories. Complete fuel inventory, delivery and usage records are not maintained and … manage fuel inventories. Ensure accurate fuel inventory, delivery and usage records are maintained and periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Brighter Choice Charter School for Boys - Payroll (2018M-139)
… the audit period. 1 We reviewed the gross pay calculations of these employees to determine whether salaries and pay … authorized. There were no recommendations as a result of this audit. 1 These employees were paid $1.3 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… GreenburghNorth Castle Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementTown of Fort Covington - Justice Court Operations (2018M-234)
… Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ cash balances exceeded known … Investigate any difference. Reconcile bail reports to bail on deposit. Town officials generally agreed with our … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… cybersecurity awareness training. Ensure user accounts are disabled or deleted as soon as no longer needed. Address the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyDundee Central School District - Information Technology (2018M-74)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were … agreed with our recommendations and indicated they are in the process of taking corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74DiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 92-51
… AGENCIES -- Officers and Employees (reimbursement for expenses incurred by member's spouse) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) … reimburse members of the agency or its executive director for the travel expenses incurred by the spouses of a member …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Comptroller DiNapoli Releases Municipal Audits
… Town officials did not adopt realistic budgets based on historical or known trends for the town’s three sewer …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Auditing Travel/Conference Claims – Travel and Conference Expense Management
… etc.? Are there expenses the traveler incurred while extending a trip, or taking a side trip, for personal … been charged to the local government or school district’s credit card? If mileage reimbursement is sought, is the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsState Comptroller DiNapoli Releases Municipal Audits
… was partially implemented. Town of Frankfort – Justice Court Operations (Herkimer County) Justices did not … could be properly identified. As a result, a former justice had a shortage of $3,593 that originated over five … tested were generally deposited intact, another former justice and a current justice’s receipts totaling $24,366 …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… School District , Iroquois Central School District , Orchard Park Central School District , Port Jefferson Union … and has improperly restricted $245,000 in this reserve. Orchard Park Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Board of Public Utilities , Liverpool Public Library , Monroe County , Village of Nelliston and Town of Plattsburgh … in accordance with the collective bargaining agreement. Monroe County – Financial Condition (2018M-179) The county's … Board of Public Utilities Liverpool Public Library Monroe County Village of Nelliston and Town of Plattsburgh …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0