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State Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… we’ve seen on college campuses, on city streets, and online have no place in our society. Antisemitism, … directed at any community must be denounced in all their forms. We cannot and will not tolerate intimidation in any …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the procurement process for … services. Key Recommendation Revise its policy to require the use of an RFP process or other appropriate …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school food for the … districts at the lowest reasonable cost available and have taken steps to ensure that the bid process is not influenced by favoritism, extravagance, fraud or …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementJefferson Community College – Procurement (2017M-156)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services was appropriate and compliant with competitive …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Purpose of Audit The purpose of our audit was to determine whether the District … Fire District No. 6 is a district corporation of the State, distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Town of Milan - Town Clerk/Tax Collector (2018M-257)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash … organization that provides fire protection services to the Village of Waterford, Saratoga County. The Village … the cash disbursements process were adequate and we did not note any questionable bank withdrawals or payments. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mXV.6.B Negative Payroll Balances – XV. End of Year
… > Negative Segregation Balance. Agencies must be attentive in monitoring this report for negative balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse … balance and should be handled with the highest priority. In addition to the lapsing negative balances, agencies should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesTown of Johnstown - Fuel Inventory (2019M-178)
… - pdf] Audit Objective Determine whether Town officials have adequate controls over the Town’s fuel inventory. Key … adequate policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, … pumps are maintained in proper working order and access to pumps is monitored. Maintain fuel inventory records that …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Gloversville Public Library – Claims Processing (2014M-81)
… through December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton … 19,200 residents of the Gloversville Enlarged School District. The Library received its charter as a school …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Prattsburgh Central School District – Tax Collection (2016M-122)
… to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122City of Corning – Foreign Fire Insurance Funds (2017M-143)
… Purpose of Audit The purpose of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the period … June 23, 2017. Background The City of Corning is located in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Walden Fire District No. 2 – Purchasing (2017M-204)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and services were procured in accordance with the District’s … a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Village of Avon - Board Oversights and Professional Services (2018M-30)
… for capital reserves and all operating expenditures in appropriate operating funds and use capital reserves for …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… whether Village of Lake Placid (Village) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. Of the 20 total individuals we tested (15 selected employees and all five elected officials), one employee of the Police …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Town of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… Supervisor and four Board members. Results of Review Based on our limited procedures, the Town made progress …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… Supervisor and four Board members. Results of Review Based on our limited procedures, it appears that the Town has made …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fTown of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Town of Addison’s (Town) progress, as of … were partially implemented, two recommendations were not implemented and one recommendation was no longer …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fAddison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of October 2022, in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Village of South Glens Falls – Audit Follow-Up (2014M-102-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2016, in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-f