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Town of Greenwich – Purchasing (2020M-135)
… and procedures, including the use of the requisition form. Verify the procurement policy and procedures were followed as part of the audit and approval of claims for payment. Ensure competitive bidding …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Town of Fishkill – Information Technology (2020M-153)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Waterloo Central School District - Financial Condition Management (2019M-137)
… funds as a financing source for one-time expenditures, paying down debt or reducing property taxes. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… with program guidelines. Key Findings The Board did not adopt adequate written policies or procedures, and … 25 totaling $150,876 did not have required documentation to clearly identify the type and/or quantity of materials … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Town of Batavia – Water and Sewer Operations (2018M-12)
… from the intermunicipal agreements with neighboring towns, to ensure that revenues cover operating costs. Key … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Medina Central School District - Tax Collection (2019M-151)
… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors … process. Perform a reconciliation of the taxes receivable account and collection activities in a timely manner in order …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Mooers - Procurement (2020M-55)
… procured goods and services in accordance with Board policy and applicable statutory requirements. Key Findings Of … were not procured in accordance with the procurement policy. Key Recommendations Procure purchase contracts … requirements in compliance with the Town’s procurement policy. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Huntington Manor Fire District – Cash Disbursements (2014M-108)
… 1 through December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is … Huntington Manor Fire District Cash Disbursements 2014M108 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Bovina Fire District – Fund Balance (2015M-138)
… planning. Key Recommendations Establish formal reserve funds using money designated for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners … Long Lake Fire District No 1 Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Opinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … corps and fire company) GENERAL CITY LAW, §16-a; NOT-FOR-PROFIT CORPORATION LAW, §1402; PUBLIC HEALTH LAW, §3002; … is no statutory prohibition on an individual becoming a member of a fire company and a member of a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-97-23State Comptroller DiNapoli Releases Municipal Audits
… The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Statement on New Immigration Ban
… the following statement regarding President Donald Trump's latest Executive Order: "Today's Executive Order still cuts …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banCost-Saving Ideas: School District Auditing – Audit Committee
… qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeBerkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… January 31, 2014. Background The Berkshire Fire District is a district corporation of the State, distinct and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire Commissioners which consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mNiagara County – Golf Course Financial Operations (2015M-308)
… of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, 2014 … a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately … Niagara County Golf Course Financial Operations 2015M308 …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308City of Lockport – Cash Flow (2014M-195)
… City of Lockport Cash Flow 2014M195 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195City of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period … policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192South Country Central School District – Information Technology Inventory (2017M-219)
… July 1, 2016 through June 30, 2017. Background The South Country Central School District is located in the Town of … South Country Central School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory