Search

Orange County Soil & Water Conservation District – Financial Operations (2015M-238)

… Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and the prevention of …

https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… [ read complete report – pdf] Audit Objective Determine whether … IT equipment.IT department staff did not maintain complete IT inventory records. As a result, District … cost $19,914 were not listed in the District’s accounting detail report. Key Recommendations Maintain complete, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

Village of Oyster Bay Cove – Claims Audit (2022M-114)

… [read complete report – pdf] Audit Objective Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that … Village purposes and audited before payment. Key Findings The Board did not ensure that claims were adequately … Determine if the Village of Oyster Bay Cove Village Board of Trustees …

https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114

Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …

https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131

Bradford Central School District – Claims Auditor (2022M-157)

… had adequate supporting documentation for her review prior to approval. We reviewed 74 claims totaling approximately $3 … did not contain documentation for the claims auditor to perform a proper audit. The claims auditor, who is an …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157

Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)

… ensured that receipts were properly billed, collected and accounted for, and disbursements were supported and for proper Village purposes for the period June 1, 2015 … Village of Sandy Creek Cash Receipts and Disbursements 2017M36 …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36

Comptroller DiNapoli Statement on New Immigration Ban

… P. DiNapoli said. "Immigrants are important to the fabric of our communities and the state's economy. Policies that … As my recent reports have shown, our rich diversity of cultures and experiences strengthens New York on a daily … in New York state comprise 22 percent, or 4.4 million, of the state's population, well above the national average of …

https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-ban

Town of Hartford – Online Banking and Information Security (2016M-385)

… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the … accounting firm or any third party used for IT services to outline the Town's needs and expectations and level of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385

Buffalo Sewer Authority – Industrial Waste Section (2016M-434)

… Purpose of Audit The purpose of our audit was to evaluate the Authority’s control program … by a five-member Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434

Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)

… billing. Ensure all supporting documentation is provided to the claims auditor so a proper review of billings can be … and indicated they have initiated or planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140

Hudson City School District – Information Technology (2020M-157)

… complete report - pdf ] Audit Objective Determine whether Hudson City School District (District) officials ensured … Determine whether Hudson City School District District officials ensured …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157

Town of Friendship – Justice Court Operations (2021M-15)

… records, as required. As a result, the Board’s ability to effectively monitor financial operations of the Court was … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15

State Comptroller DiNapoli Releases School District Audits

… user accounts to prevent unauthorized use, access and/or loss. Officials did not monitor compliance with the … were appropriately procured, properly audited and approved, adequately supported and for valid district purposes. The claims auditor did not …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Village of Bellport – Claims Processing (2014M-126)

… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 … to payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. …

https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126

Remsen Central School District - Claims Audit Process (2019M-86)

… for a valid purpose and in compliance with required statues and policies. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86

Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

… Determine whether Village officials properly account for and enforce the collection of issued parking tickets. … Determine whether Village officials properly account for and enforce the collection of issued parking tickets …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

Village of Westfield – Water and Sewer Operations (2014M-209)

… 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has approximately 3,200 residents. …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209

Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)

… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in … as required by the Board-adopted policy. The Purchasing Agent could not provide documentation to support efforts were …

https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-services