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Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… the Treasurer’s bank reconciliations, the Board cannot be assured reported cash balances are accurate. The Board’s …
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-s9-24-18Alden Central School District – Fuel Management (2024M-90)
… $9,176. Officials did not maintain physical (i.e., dip stick) tank readings or perform periodic inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Rochester City School District – Payroll and Procurement (2016M-435)
… Rochester, Monroe County. The District, which is governed by an elected seven-member Board of Education, operates 52 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… reconcile the athletic event ticket inventory to account for the number of tickets sold. Key Recommendations … periodically reconcile athletic event ticket inventory to account for the number of tickets sold. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveCUNY Bulletin No. CU-276
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. … OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2006 calendar year. Listed below are … Report) will list all employees for whom the Prepaid Legal Service Benefit was processed. Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesTioga County – Social Service Contracts (2023M-162)
… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …
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)
… $895 in cash was remitted for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for designated drivers . Officials could not …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29State Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… delivered by Mayor Eric Adams put forth his vision for a city that keeps New Yorkers safe and prioritizes the … seeing profitability and bonuses decline, adding further to the city’s budgetary pressures. “The city’s economic … fragile and relies on the city and state working together to address these challenges. The mayor identified …
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
… Fund (Fund) and the Fire and Police Pension Association of Colorado (FPPA) filed against the directors of The Boeing … Fund Fund and the Fire and Police Pension Association of Colorado FPPA filed against the directors of The Boeing …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementTown of Delhi - Highway Department Leave Records (2020M-53)
… 94 hours valued at $2,094. Adequate procedures were not in place to ensure Department employee leave records were … in accordance with the collective bargaining agreement (CBA). The Supervisor generally disagreed with the findings …
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)
… $1.68 million. Key Findings The Board did not ensure that Town officials followed statutory bidding requirements … as required by Town policy. Town officials stated that items were purchased through State or County contract but … Ensure all purchases made under OGS or County contracts are properly documented and adhere to contract guidelines. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll … benefits inconsistent with Council approvals. Most of the prior control weaknesses remain and the Council still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … The Rombout Fire District is a district corporation of the State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by … Rombout Fire District Board Oversight of Financial Activities 2017M88 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Cheektowaga Central School District - Capital Project Management (2022M-90)
… or request quotes to provide assurance the District is receiving the lowest possible price. Properly approve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the 2012-13 … over the collection of cash receipts for water and sewer rents and property taxes. Village officials have … who prepares the billings, also enters receipts into the accounting system, reconciles customer accounts, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Clarence Central School District – Financial Condition Management (2022M-46)
… limit and made surplus fund balance appear less than it actually was. Adopted annual budgets which gave the … would have operating deficits totaling $6.4 million when it had operating surpluses totaling $7.3 million, or a swing in operational results of $13.7 million. As of June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Shelby – Financial Management (2012M-206)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s accounting records and review internal … Periodically review the work of the bookkeeper to ensure that financial activity is accounted for completely … prepares a monthly accountability analysis of Court assets to liabilities. Contact the Justice Court Fund for guidance …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Village of Munnsville – Financial Operations (2012M-239)
… The Board did not audit, or cause to be audited, the records and reports of the Clerk-Treasurer. Key … period. Perform annual audits of the Clerk-Treasurer’s records and reports, or have an officer, employee, or …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239State Comptroller DiNapoli Releases Municipal Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-audits