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Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … Department, the backups are not taken offsite to a secure location because Town officials have not established back-up … used for backups to be encrypted and stored in a secure location. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyCity of Oneonta – Departmental Collections (2013M-13)
… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … for collecting and/or depositing City moneys: the Finance Office, Public Transportation Office, Water Department, and the City Clerk’s Office. Except …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13West Valley Central School District – Financial Management (2013M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the use of unexpended surplus funds and reserve funds for the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178DiNapoli: Comcast Agrees To Disclose Political Spending
… New York State Comptroller Thomas P. DiNapoli announced today a shareholder agreement with media and technology … Common Retirement Fund continues its leadership on one of today’s leading issues – corporate political disclosure. The … New York State Comptroller Thomas P DiNapoli announced today a shareholder agreement with media and technology …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingComptroller DiNapoli Releases Municipal Audits
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. However, … the deficit, and planned to raise water and sewer rates to make up the difference. The village’s tentative …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Opinion 98 - 19
… the financing of equipment, machinery and apparatus (see 1997 Opns St Comp No. 97-10, p 18). There are a number of … similarly subject to a mandatory referendum. 2 October 15, 1998 Richard T. Nolan, Esq., Attorney at Law Yaphank Fire … purchase contract are not exempt from a fire district's spending limitation (see Town Law, §176[18]; 1984 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-98-19DiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… New York City remain a critical contributor to its economy and tax base, as market values reached nearly $205 billion in fiscal year (FY) 2025, surpassing pre-pandemic levels, according to a report released today by New York State Comptroller Thomas P. DiNapoli. These …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceMcConnellsville Fire District – Financial Operations (2014M-19)
… paid. Key Recommendations Maintain accounting records for all bank accounts, reconcile accounts monthly and file annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Oswego County – Transfer Station Cash Receipts (2015M-334)
… over the Department of Solid Waste’s cash receipts process for the period January 1, 2014 through September 9, 2015. … maintains a Department of Solid Waste which is responsible for providing recycling and solid waste services to … and sell the stickers in sequence. Establish a process for someone independent of the cash receipts process to …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Rochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The … in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees … totaling $320,000 to determine if the disbursements were for school purposes, properly supported by a detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Village of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and … 1, 2014 through December 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. … Village of Akron Selected Financial Activities 2016M133 …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Village of Delhi – Financial Condition (2013M-110)
… March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected … Set aside the financing for those future needs in formal reserves. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Groton Central School District – Financial Management (2014M-288)
… July 1, 2013 through August 21, 2014. Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in … Groton Central School District Financial Management 2014M288 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Town of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Carthage Central School District – Financial Condition (2014M-138)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Bethpage Union Free School District – Leave Accruals (2015M-100)
… or individual employment agreements. Key Recommendations Design and implement procedures to address maintaining …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had 6,900 parking … oversight. The Police Department's inventory log for tickets books was incomplete. Key Recommendations Examine the … that the Police Department maintains a record showing the tickets assigned to each issuing officer and that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Lindenhurst Union Free School District – Credit Cards (2016M-179)
… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … approximately $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Northeastern Clinton Central School District – Payroll (2016M-76)
… our audit was to assess the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $27.4 … Key Recommendations Adopt written policies and procedures for processing payrolls, clearly establishing the duties and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76