Search
Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … existed between bank records and her checking and savings account registers. The Board did not adopt an annual budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… requests his office received related to approval of the Green Acres Mall project in Hempstead. “The Green Acres project has drawn noticeable criticism in the … to the Payment in Lieu of Taxes associated with the Green Acres Mall project. The review of the Hempstead IDA …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectContract Advisory No. 26
… shall contain the following statement subscribed by the bidder and affirmed by such bidder as true under the penalty of perjury: “By submission of this bid, each bidder and each person signing on behalf of any bidder …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria financial … District officials have not identified opportunities to reduce student transportation cost by performing … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
… risk of errors and/or irregularities, and A lack of transparency with the public regarding the Village’s fiscal … five recommendations to help the Board and CFO improve the transparency of their fiscal activities. Village officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of North Haven – Collections (2024M-99)
… were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Hammondsport Central School District – Multiyear Planning (2024M-54)
… balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund … The audit report includes four recommendations to help improve the District’s multiyear planning. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsHousing Authority Administrative Expenditures (2016-MS-2)
… provide affordable housing to citizens with lower incomes. Housing authorities around the State manage both …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Village of Addison – Board Oversight (2024M-8)
… complete report – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) … provided adequate financial oversight. Key Findings The Board did not provide adequate financial oversight, obtain periodic financial reports, monitor the budget, investigate budget and revenue anomalies reported …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Village of Montgomery – Audit Follow-Up (2021M-50-F)
… in the Town of Montgomery in Orange County, is governed by an elected Board composed of the Mayor and four trustees. …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Perth – Conflict of Interest (2024M-142)
… complete report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited … Determine whether any Town of Perth Town Board Board members had prohibited …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Rainbow Rhymes Learning Center (Follow-Up)
… the implementation status of the three recommendations in our initial report, State Education Department: Rainbow … supported. We found that Rainbow claimed $473,815 in expenses that were either not adequately supported, not … $166,665 of payments to Rainbow which we did not include in our audit; and develop and implement a monitoring system …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, deposited and … Determine whether the Town of Exeter Town Town ClerkTax Collector Clerk recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15State 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-settlementState Comptroller DiNapoli Releases Audits
… not properly fund, use or manage reserve funds according to applicable laws or best practices. The board did not … fund use and replenishment or obtain voter approval to liquidate the liability reserve or fund the repair …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown of New Baltimore – Procurement Practices (2013M-203)
… statutory bidding requirements or the Town’s procurement policy. We identified approximately $301,000 in purchases … in purchases that did not have quotes as required by Town policy. Town officials stated that items were purchased … The required prior Board approvals of purchases exceeding policy thresholds were not obtained. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Clarence Central School District – Financial Condition Management (2022M-46)
… balance totaled $9.2 million, or more than 6 percentage points above the 4 percent legal limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46College of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the … Nanoscale Science and Engineering (College) are sufficient to minimize the various risks associated with unauthorized … To determine whether the network security controls at the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controls