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Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Determine whether Otsego County Soil and Water Conservation District District officials properly managed …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… pandemic timeline, which BOCES officials indicated as the cause for overtime, the BOCES practice of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we reviewed was …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… the expenses were appropriate and increased the risk for inaccurate or improper transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … six District accounts. District officials did not conduct online banking transactions in the most secure manner through … transfers in the Treasurer’s absence. Conduct online banking using a wired connection. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingElmsford Union Free School District – IT Asset Management (S9-22-9)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… and financing approaches to address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles … and 17 years beyond their optimal usable life. Out of the 10 pieces of major highway equipment and vehicles reviewed, … equipment capital reserve funds to save funds for asset replacement. Key Recommendations Develop long-term capital …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Clarendon Fire Company – Financial Activities (2023M-50)
… pdf] Audit Objective Determine whether the Clarendon Fire Company (Company) cash receipts and disbursements were properly … approved, reported and recorded. Key Findings The Company’s cash receipts and disbursements were not always … audit clarendon fire company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… [ read complete report - pdf ] Audit Objective Determine whether the Brighton Fire … all bylaw and policy provisions. Ensure that annual and monthly financial reports are provided to the Board and … agreed with our findings and indicated they have begun to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… the financial condition. District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 … years (2013-14 through 2016-17) without using this money for debt service payments. District officials did not apply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… attended by Board of Education (Board) members and cell phones were supported and necessary. District officials … use competitive methods to select nine professionals paid a total of $849,696. Could have saved $3,562 if they had used … inventories, respectively, totaling $4,433. Expenses for cell phones totaling $7,250 (23 percent) were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… should: Monitor the new project evaluation and assistance framework (framework) and provide a standard exemption policy. Ensure …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… disbursements, totaling $176,847, and 274 debit and credit card transactions, totaling $84,672, did not have adequate … review of disbursements occurs prior to payment to verify that disbursements are adequately supported and for …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… incorrectly setup in the billing and collection software. Customer bills were not accurately prepared. As a result, the … underbilled by $4,758 and overbilled by $235. Delinquent customer accounts were not always assessed penalties in … Board-adopted local laws. As a result, for the delinquent customer accounts we reviewed the Village lost revenue …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229West Nyack Fire District – Claims Processing (2014M-259)
… our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014. … not comply with District policy. More than 60 percent of credit card transactions reviewed did not have documentation to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Vestal Fire Department – Financial Activities (2014M-265)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected … Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The … In addition, officials failed to adequately track garbage disposal sticker and compost pass inventories and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) Auditors …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… state, my office will continue to assist so that we can rebuild our state and make sure the money is spent …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryCUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … automatically increase the current dues amount of $50.19 to $60.46. Agency Actions Agencies must notify affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevatorMWBE Waivers Granted
… No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted October-December 2025 No waivers granted January-March 2026 (Available April 15, 2026) …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… report - pdf] Audit Objective Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions. Key Findings Assessors incorrectly calculated exemptions granted, some of which included Town-wide errors. Assessors granted exemptions that lacked applications or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islip