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Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges … Determine whether Buffalo Collegiate Charter School School credit card charges were properly approved adequately supported and for School purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Internal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… growth has continued this year, bolstering markets in the second quarter,” DiNapoli said. “Our diverse portfolio … As of Sept. 30, the Fund had 42.01% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.22%), private equity …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterDutchess County – Contract Monitoring (2023M-142)
… vendors provided services in accordance with contract terms, and that payments were appropriate and supported. Key … vendors were provided in accordance with contract terms and payments were appropriate and supported. As a … rendered were provided in accordance with contract terms. In addition, department officials also approved claims …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137State Comptroller DiNapoli Releases Local Government Audits
… but were not always remitted to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management … controls were not implemented. The treasurer performed all cash receipt duties and cash disbursement duties. … the processing of the town’s financial transactions. In addition, the supervisor did not maintain accurate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
Washington County Sheriffs Department Civil Office Internal Controls Over Cash Receipts 2013M288
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Batavia – Business Improvement District (2017M-283)
… City officials properly accounted for and monitored the Business Improvement District’s (BID) financial operations … City of Batavia Business Improvement District 2017M283 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… activities. The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an … or provide for increased oversight. Account for all parking tickets and implement policies and procedures for the collection and enforcement of unpaid parking tickets. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Odessa-Montour Central School District – Financial Condition (2016M-71)
… County. The District, which operates three schools with approximately 750 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71East Aurora Union Free School District - Procurement (2023M-125)
… report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) officials … Determine whether the East Aurora Union Free School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… November 30, 2013. Background The Springs Union Free School District is located in the Town of East Hampton in … by an elected five-member Board of Education, operates one school with 636 students attending kindergarten through … for 284 students in grades 9 through 12 who attend other school districts. Budgeted appropriations for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsPride 2022
… been on the forefront of the LGBTQ movement since 1969, when a riot broke out at New York City’s Stonewall Inn and ignited the modern movement for equality for all. This year, Comptroller DiNapoli will …
https://www.osc.ny.gov/pride-2022State Comptroller DiNapoli Releases Municipal Audits
… plan. Officials were unaware that employees were accessing websites for nonbusiness purposes because they did not … IT control weaknesses were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter … implemented and two recommendations were not implemented. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… services totaling $69,320 were not issued and the RFP for external audit was last advertised in 2011. 13 purchases … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsLe Roy Central School District – Reserve Funds (2022M-110)
… fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity … average annual unemployment expenditures for more than 200 years, and the employee benefit accrued liability reserve is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… tag number. The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including … for 201 devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
Determine whether the MainTransit Fire Department Department banquet manager manager made proper disbursements that were adequately supported reported and recorded and properly deposited and reported collections
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0