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Rockville Centre Union Free School District – Information Technology (2023M-140)
… District (District) officials monitored users’ compliance with the District’s acceptable Internet use policy (AUP). … District officials did not monitor users’ compliance with the District’s AUP. Of the 37 network users we … Internet use on District computers and enforce compliance with the acceptable Internet use and computer resources and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… taking additional steps to increase physical accessibility for the 103 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES On September 23, 2001, President Bush issued Executive Order … in place to identify and prevent payment to entities on the Specially Designated Nationals and Blocked Persons List on the Office of Foreign Assets Control’s website . Should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsVillage of Sloan – Clerk-Treasurer (2024M-109)
… the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial transactions accurately and in a timely manner. Key Findings Although the … Board may have made financial decisions with inaccurate and out-of-date financial information. Specifically: …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s financial … accounting records and reports. The Supervisor’s failure to maintain complete and accurate records or adequately … accurate and timely accounting records and reports to allow the Town Board Board to effectively monitor and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… in New York City were nearly at a complete recovery, as visitor spending and tax revenue have surpassed pre-pandemic …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… that Town officials did not have prohibited interests in Town contracts. Key Findings The Supervisor did not … totaling $199,000 and fund transfers totaling $874 in the accounting records. She recorded one deposit for … remained unfiled. A Board member had a prohibited interest in the contracts between the Town and his auto parts …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36State Comptroller DiNapoli Releases Municipal Audits
… compliance with the county’s acceptable use policy, and did not adopt Information Technology (IT) policies. … a breach notification policy, a disaster recovery plan and a personal, private and sensitive information (PPSI) policy. In addition, county …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… (MTA)’s February Financial Plan: “There is still a lack of clarity on how the MTA will close its $600 million deficit … have not been identified. The MTA must hold up its end of the bargain and identify how it’s going to save $100 … the MTA’s finances. “It’s clear the MTA will need all of its funding partners to step up due to its current …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planReview of Advance Contract Payments
… to ensure they expended the advanced funds in accordance with the terms and conditions of the contracts. Background … ensure contractors expended advanced funds in accordance with the terms and conditions of the contracts. SED officials … determine timely whether funds were expended in accordance with the terms and conditions of the contracts. Determine …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Tioga County – Social Service Contracts (2023M-162)
… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Town of Jay – Records and Reports (2023M-22)
… report - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … and reports to manage the Town’s financial operations. Of the 15 asset and liability accounts we reviewed as of December 31, 2021 and October 31, 2022, five accounts were …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Town of Owego – Shared Services Facility Capital Project (2022M-42)
… of Owego (Town) Board (Board) properly planned, authorized and monitored the shared services facility capital project … a thorough understanding of the Project’s overall scope and cost prior to the Project’s authorization, the Project is … Board was not transparent about the cost of the Project and did not adopt an itemized Project budget. The Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Montauk Fire District – Board Oversight (2024M-117)
… records and reports were maintained and/or audited to comply with statutory requirements. Key Findings The Board … records and reports were maintained and audited to comply with statutory requirements. As a result, the Board … diminished the District’s transparency and its ability to assess the District’s financial operations. Specifically: …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Overpayments to Cabrini Medical Center (Follow-Up)
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … incorrectly altered information on Cabrini's claims and resubmitted the incorrect claims to Medicaid. In these instances, the original claim was correct and should not have been adjusted and resubmitted. Auditors …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followChautauqua County – Financial Condition (2023M-111)
… budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua … District Board (Board), County Legislature (Legislature) and other County officials did not adopt realistic budgets, … $5.2 million from the general fund for District operations and did not repay the general fund, as required, because the …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Compliance With School Safety Planning Requirements (Follow-Up)
… Objective To determine the extent of implementation of the 19 … (SAVE) Act was signed into law in 2000 in an effort to promote a safer and more effective learning environment … the Education Law requires schools and school districts to take safety planning actions and the State Education …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… of New York (Authority) effectively monitored contractors and sub-contractors on its projects to ensure they paid … Public Work. However, although Authority project managers and field representatives performed site visits for … documentation that detailed the Investigator’s work and helped officials to determine if the services provided, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-follow