Search
New Hyde Park Fire District - Payroll (2018M-165)
… Determine whether District officials implemented a system to ensure that payroll was properly segregated and that … $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 percent) … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement opportunities for … Key Findings Since at least 1999, the City issued debt to finance the purchase of items that are normally purchased …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Opinion 2001-14
… in Contract (municipal officer or employee not deemed to have interest in intermunicipal agreement) MUNICIPAL … interest in an agreement between the town and the village for the provision of services by the village that are related to his or her village employment. Although the disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Marion Central School District – Tuition Reimbursements (2016M-11)
… Purpose of Audit The purpose of our audit was to examine the District’s tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. … no final review is performed before payment is made to the employee. The District’s written employment separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Rome City School District – Multiyear Planning (2021M-144)
… plans. While officials have some information needed to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project future revenues and expenditures but did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 through May 31, 2013. Background … Findings The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… of our audit was to evaluate internal controls related to online banking and information technology for the period July … $21.3 million. Key Findings The District unnecessarily has online banking access for all if its bank accounts. District … names, passwords and secured token devices used to access online banking and do not consistently erase the browser …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial operations for the period January 1, 2012 through September 29, 2014. … four-member Board of Directors, contracted with the Towns to provide fire protection and emergency services. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsOpinion 97 - 12
… in matters before the planning board would not appear to raise questions as to potential prohibited interests in town contracts. The … however, would be prohibited from performing services for the engineering firm in relation to any matter before, or …
https://www.osc.ny.gov/legal-opinions/opinion-97-12New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… 1, 2021 Edition Have Personal Income and Earnings Returned to Pre-Pandemic Levels in New York? Recently released data … dividends, interest and rent, and transfer receipts to individuals, totaled nearly $1.6 trillion in the first … While this is a positive development, there are two causes for concern: The growth is primarily due to transfer …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli Announces New $7 Million Investment in Northern Ireland
… Fund (Fund) is investing $7 million (£5 million) in Northern Ireland through the Bank of Ireland Kernel Capital … by Kernel Capital, was established in 2013 by Invest Northern Ireland and Bank of Ireland to assist Northern Ireland based SMEs to accelerate growth. “We’re …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… plays an important role in deciding whether or not the appointment of a claims auditing official would be beneficial …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorRFQual #22-02 – Medical Examiner Management Services
… Request for Qualifications Issued by the Office of the State … by the Retirement and Social Security Law, is seeking to contract with entities able to provide the services of physicians having general and …
https://www.osc.ny.gov/procurement/rfqual-22-02State Comptroller DiNapoli Releases Municipal & School Audits
… did not request proposals within the last five years for 43 professional service contracts (91% of contracts … did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … by sharing personal identification numbers or vehicle fobs to fuel buses. Officials also did not develop written …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period July 1, 2014 through January 7, 2016. … Monroe County. The School had operating expenses for the 2014-15 fiscal year of approximately $2.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Audit The purpose of our audit was to determine if sewage treatment services were provided economically for the period … 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City entered into an intermunicipal agreement to establish a …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mEast Meredith Rural Fire District – Financial Activities (2021M-26)
… additional oversight over receipts and disbursements to ensure the Treasurer accurately recorded all transactions … before payment. Maintain adequate supporting documentation for three disbursements totaling $11,478. Audit the … not be deposited. Key Recommendations Implement controls to better monitor the Treasurer’s duties. Ensure all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26York Central School District – Network Access Controls (2022M-93)
… District officials did not comply with Board policy to ensure adequate network access control procedures were … administrative permissions. Officials paid $360,896 for information technology (IT) services in 2020-21 without … the specific services the IT vendor was contracted to provide. In addition, sensitive network access control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93