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Jefferson Community College – Procurement (2017M-156)
… 28, 2016. Background Jefferson Community College, which is part of the State University of New York system, is sponsored by Jefferson County and is located in the City of Watertown. The College, which has …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Purpose of Audit The purpose of our audit was to determine whether the District … Fire District No. 6 is a district corporation of the State, distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208City of Yonkers – Procurement of Professional Services (2017M-268)
… whether officials sought competition when procuring professional services for the period July 1, 2015 through … City officials did not seek competition when procuring professional services from 22 providers totaling … City officials to seek competition when contracting for professional services or to provide justification when …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268State Comptroller DiNapoli Releases School District Audits
… and they did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses, officials did … identify and disable unnecessary network user accounts. As a result, there were 18 accounts that should have been … officials did not ensure goods and services were procured in accordance with applicable statutes or district policy and …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Empire State Development – COVID-19 … recommendations to water systems. DOH and DHSES officials have made significant progress in addressing the problems … that submit this data. Auditors found OTDA does not have access to the client-level data collected in the various …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2003. Local … we found the significant revenue and expenditure estimates in the District’s proposed budget to be reasonable. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Acceptable Time and Attendance Systems – Legacy Reporting
… include a signature and attestation by the employee that full hours were worked, except for time charged to accruals …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsInlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through August 31, 2015. … Finding District officials established an effective policy to ensure claims are adequately documented and properly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Board of Cooperative Educational Services (BOCES) is an association of 10 component school districts. BOCES is governed by a 10-member Board of Education elected … year totaled approximately $29.2 million. Key Finding BOCES officials have established adequate procedures over the …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Niagara County , Orient Fire District , City of Salamanca , Town of … manner and cash on hand was not properly safeguarded. Orient Fire District – Cash Reserves and Credit Cards … his office completed audits of the Niagara County Orient Fire District City of Salamanca Town of Ticonderoga …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… Valley Central School District – Medicaid Reimbursements (Clinton County) The district lacked adequate procedures to … Ausable Valley Central School District – Claims Auditing (Clinton County) Although claims were supported by adequate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Johnson City Central School District – Financial Condition (2015M-204)
… period July 1, 2013 through March 10, 2015. Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and … Johnson City Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Comptroller DiNapoli Releases Municipal Audits
… , Town of Kiantone , Town of Lewisboro , Village of Mill Neck , Saratoga Springs Public Library , Town of Sweden … and guard against future operating deficits. Village of Mill Neck – Financial Management (Nassau County) The board … Library Town of Kiantone Town of Lewisboro Village of Mill Neck Saratoga Springs Public Library Town of Sweden Town …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… Central School District , Corning City School District , East Moriches Union Free School District and the Merrick … competition, but the district chose not to do so. East Moriches Union Free School District – Claims Processing … Central School District Corning City School District East Moriches Union Free School District and the Merrick …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Montrose Fire District – Claims Auditing (2025M-53)
… totaling $23,789 without documentation indicating that the services outlined in the rental agreement were rendered. A … that included a $288 purchase from an online data backup services vendor that may have been a duplicate. By not … totaling $23789 without documentation indicating that the services outlined in the rental agreement were rendered A c …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Dolgeville Central School District – System Access Controls (2016M-265)
… controls over personal, private and sensitive information in the District’s financial system and student information … The Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and the Towns of Ephratah, Oppenheim and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Village of Whitney Point – Cash Disbursements (2013M-69)
… County and has 964 residents. The Village is governed by an elected Board of Trustees comprised of four Trustees …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… provided little oversight of certain duties of the town receiver of taxes and assessments. For example, the receiver failed to perform bank reconciliations and did not … of water fees in a timely manner. In addition, the receiver’s monthly reports to the supervisor did not include …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Town of Newfield – Selected Financial Activities (2013M-2)
… to agree to the bank balance. The monthly and the last two annual reports were not consistently provided by the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2