Search

City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)

… Purpose of Audit The purpose of our audit was to review the City’s internal controls over … 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a … City of Jamestown Internal Controls Over Selected Financial …

https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72

Caton No. 1 Fire District – Financial Oversight (2013M-262)

… appropriations for 2013. The Board has not adopted an investment policy as required by law, has not developed a … benefits District taxpayers. Adopt a code of ethics and an investment policy; develop a long-term capital plan; and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262

Background Checks at Municipal Youth Programs (2012-MS-5)

… Background Checks at Municipal Youth Programs 2012MS5 …

https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5

DiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25

… half of 2025, with unpredictable actions out of Washington and other economic and geopolitical issues causing uncertainty for investors … and remains well-positioned to provide the retirement benefits state and local government employees have earned.” …

https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli announced today … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 … New York State Comptroller Thomas P DiNapoli announced today …

https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at  Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits

Private Equity

… Private Equity Co-Investment Program 540 Madison Ave, 21st Floor New York, NY 10022 (646) 507-5927 …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equity

Chester Union Free School District – Information Technology (2021M-107)

… School District (District) officials adequately managed and monitored network user accounts. Key Findings District officials did not adequately manage and monitor network user accounts. District officials should … to officials. Key Recommendations Routinely evaluate and disable any unneeded network user accounts. Monitor …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107

Town of Wolcott – Information Technology (2020M-126)

… Ensure the financial software, Town Clerk’s software and Justice Court software had the necessary controls to maintain …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126

Jefferson Central School District – Procuring Services (2021M-42)

… seeking competition. $6,410 to an employee’s private business for lawn care services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42

East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)

… Determine whether East Irondequoit Central School District (District) employees and Board of Education (Board) members completed annual sexual harassment prevention …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-prevention

City of Watertown – Sexual Harassment Prevention Training (S9-23-3)

… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and elected officials. …

https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3

Schodack Central School District - Extra-Classroom Activities (2019M-85)

… and collections and disbursements were properly accounted for. Key Findings The faculty auditor does not review ECA … adequate supporting documentation in a timely manner for all ECA fund collections that are remitted for deposit. Ensure that student treasurers maintain …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85

Village of West Haverstraw - Summer Program (2019M-146)

… made in cash and no receipts were provided at the time of service. Key Recommendation Establish internal controls … Program, including written procedures for the collection of fees. Village officials agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146

Village of Red Hook - Procurement and Claims Auditing (2019M-100)

… Determine whether Village officials procured goods and services in compliance with the procurement policy. Determine … include a competitive process for obtaining professional services. Ensure all claims are adequately supported as … Determine whether Village officials procured goods and services in compliance with the procurement policy …

https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100

Town of Westford - Financial Operations Oversight (2018M-196)

… - pdf] Audit Objective Determine whether the Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board did not properly oversee the processing of the … The Supervisor did not maintain accurate financial records and as a result, did not provide the Board with the necessary …

https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196

Bronxville Union Free School District - Procurement (2018M-46)

… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46

Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)

… that conference and travel expenditures are in compliance with the District’s travel policy. Consider revising the … the conference or training. District officials agreed with our recommendations and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56

Medina Central School District - Reserve Funds (2019M-165)

… million in four reserves. While not adopted in the Board’s meeting minutes, District officials have developed a plan to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165

Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)

… recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town … to the Supervisor and County Treasurer (Treasurer) in a timely manner. Reconcile her bank account or identify … tax payments received from taxpayers. Report or remit fees in a timely manner for 2018 and 2019. The Board: Approved …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247