Search
Cheektowaga Central School District - Capital Project Management (2022M-90)
… provided sufficient oversight and managed the District’s Union East Elementary School capital project(Project) in a … (SED) for approval. Key Recommendations Transparently share capital project details with District voters. Solicit … assurance the District is receiving the lowest possible price. Properly approve change orders and ensure their timely …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Town of Shelby – Financial Management (2012M-206)
… through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 residents. An elected … at June 29, 2012. We identified the cause for $560 of the shortage; however, the cause of the remaining $882 has not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Clarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … or used. Recorded fiscal year-end commitments related to unperformed contracts for goods and services totaling $3.3 … and ensure encumbrances are appropriate. Develop a plan to reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … financial operations for the period June 1, 2011, to May 31, 2012. Background The Village of Munnsville is … unassigned fund balance which limits the Village’s ability to manage emergencies and other unanticipated occurrences. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… are elected for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the … accounting system, reconciles customer accounts, prepares bank deposits and reconciles bank statements without any … of duties over the cash receipts process and the Board does not provide additional oversight to mitigate this …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… a financial advisor to act as custodian of the District’s funds, instead of a bank or trust company as required by … Board borrowed $100,000 each year from District reserve funds to fund operating expenses, which is not in compliance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88State Comptroller DiNapoli Releases Municipal Audits
… county officials did not provide cyber security training to IT personnel and county employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Town of Oyster Bay – Financial Condition … (Nassau County) The board and town officials need to continue to improve their management and oversight of the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… DiNapoli released the following statement on New York City Mayor Eric Adams' State of the City address: “The State of the City address delivered by Mayor Eric Adams put forth his vision for a city that keeps … housing and essential services. I commend the mayor's bold plan of action for a city that supports working …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… and corporate governance reforms, following two mass casualty 737 MAX crashes and the subsequent grounding of the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementTown of Delhi - Highway Department Leave Records (2020M-53)
… to use sick leave for lost time due to an occupational injury, which resulted in an overpayment of his health and … Larceny in the Third Degree. The matter is pending in court. Key Recommendations Ensure someone independent from …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Town of New Baltimore – Procurement Practices (2013M-203)
… documentation to that effect. Our comparisons of items and prices against State and County contracts indicated that the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203School Districts’ Energy Performance Contracts (2015-MR-1)
… of our audit was to review the projected cost and/or energy savings achieved by the energy performance contracts … June 1, 2005 through November 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Central Islip Union Free School District – Financial Management (2013M-380)
… purpose of our audit was to assess the Board’s oversight and management of the District’s budgets and financial condition for the period July 1, 2012 through … Key Findings District officials underestimated revenues and overestimated expenditures in the Board-adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Tioga County – Social Service Contracts (2023M-162)
… contract terms or were aware and allowed the contract to continue without termination as follows: One agency … were not always met and the impact of services intended to improve the well-being of residents is reduced. If … measures are not properly monitored, officials are unable to assure residents that services were delivered as intended. …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162City of Amsterdam – Recreation Department (2023M-29)
… the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the ticket cost of $10 per person, about 28 people paid to …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Alden Central School District – Fuel Management (2024M-90)
… School District (District) officials properly managed fuel operations. Key Findings District officials did not … verifying the quantity of fuel purchased and unit price charged, controlling fuel access, safeguarding fuel … and properly billing non-District users. As a result: The Transportation Supervisor did not update fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports as required by New York State Village Law (Village Law) Section 4-408. The last … was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30. Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… l Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board … for the fiscal year ending May 31, 2023 was not presented to the Board until March 2024, more than nine months after … 30. Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and New York …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18State Comptroller DiNapoli Releases Audits
… and reimbursements from other entities for medical and dental expenses paid to LIAACs related entity and group medical benefits provider, the Long Island Network of Community Services, … have been remitted to DOH. Department of Health: Eye Care Provider and Family Inappropriately Enroll as Recipients and …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-audits