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Town of Wappinger – Financial Condition (2013M-94)
… the Town’s financial condition and budgeting practices for the period January 1, 2010, through December 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … budgets; instead, budgeted expenditures were consistently under-budgeted and reliance was placed on non-recurring …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… No one compared the bank statements and canceled check images to the Board-approved vouchers to verify that all … Recommendations Compare bank statements and canceled check images to the Board-approved vouchers. Establish controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Wyoming Central School District – Professional Services (2020M-152)
… use a competitive method to procure professional services or enter into written agreements with service providers. The … from the procurement policy for unique situations or extenuating circumstances are approved by the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies … sustaining an organization’s critical business processes in the event of a disruption. It provides detailed guidance …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewAcceptable Time and Attendance Systems – Legacy Reporting
… supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets submitted by the official; and Punch cards. …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … County) The company’s audit committee did not audit the bills or review the treasurer’s records. There was no review … the payroll process were paid at the board-established pay rates and employees were paid the salaries and wages to …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… control spending during the year. Town of Schaghticoke – Water Operations (Rensselaer County) Duties related to … not adequately segregated. The board also did not approve water billings and customer account adjustments, and did not … personal, private and sensitive information based on its level of sensitivity and the potential impact should that …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsVillage of Hempstead -- Budget Review (B7-15-7)
… the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section 10.10 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Town of Stanford – Financial Condition (2013M-225)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225State Comptroller DiNapoli Releases School Audits
… also did not disable 72 unneeded network accounts in a timely manner. Officials also did not monitor compliance … were found with unneeded administrative permissions. In addition, district officials did not provide formalized IT … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsContract Advisory No. 25
… available through the NYS Office of the State Comptroller Online Services System. EDSS is currently being used to accept Grant Procurement Records and Contract Reporter Exemption Requests (CRERs). As of … new and amendment Grant Procurement Records, and new Contract Reporter Exemption Requests (CRER) Document the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssWSP USA Inc.
… million for the period January 11, 2022 through May 31, 2026. We examined a sample of high-risk expenses totaling …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incState Comptroller DiNapoli Releases Municipal Audits
… financial activity totaling $10.5 million related to bank transfers, payroll, real property taxes and cash receipts and disbursements. They did not perform bank reconciliations, allowing discrepancies between general … tax collections totaling approximately $882,000 within 24 hours or record 2023 tax collections totaling approximately …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… June 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in … BellmoreMerrick Central High School District Financial Condition 2016M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mHunter-Tannersville Central School District – Financial Condition (2013M-376)
… was to assess the School District’s financial condition for the period July 1, 2010 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were $13.9 million. Key Findings … if necessary, to identify the use of other funding sources for District operations if these moneys are no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… operations, internal controls and information technology for the period June 1, 2011 through June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for … does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived transactions. The librarians, opening …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Pride 2022
… annual Pride celebration at this historic location and honor prominent LGBTQ New Yorkers and allies from across the …
https://www.osc.ny.gov/pride-2022Town of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Justice … financial operations for the period January 1, 2010, to February 26, 2013. Background The Town of Kendall is … our testing found that monthly reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130