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Town of Greenwich – Purchasing (2020M-135)
… were followed as part of the audit and approval of claims for payment. Ensure competitive bidding statutes and policy … are followed. Ensure all applicable documentation sought for purchases is attached to vouchers and retained. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Town of Fishkill – Information Technology (2020M-153)
… plan. Officials did not adequately manage user accounts for the network or financial application. Town employees did … and a disaster recovery plan. Develop written procedures for managing system access. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Ulysses - Information Technology (2021M-190)
… secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems … secured and protected against unauthorized use, access and loss. The Board did not adopt adequate written IT policies or … secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Town of Mooers - Procurement (2020M-55)
… policy and applicable statutory requirements. Key Findings Of the nine purchase contracts totaling approximately $1.3 million that were entered into during the audit period and exceeded the competitive bidding …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … audit all claims for payment. Properly establish and pay per diem amounts. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Bovina Fire District – Fund Balance (2015M-138)
… officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, 2015. … Establish formal reserve funds using money designated for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term capital plan that details anticipated equipment …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners … Long Lake Fire District No 1 Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash … A majority of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial … Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTown of Nanticoke – Financial Condition Management (2017M-186)
… May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186City of Lockport – Cash Flow (2014M-195)
… May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves … million. Key Findings The City’s accounting records are in such poor condition that City officials do not know the … accounting records are complete, accurate and maintained in a timely manner so that the Council and City officials can …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195State Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit … Milo – Real Property Tax Exemption Administration (Yates County) The assessor granted 850 non-New York STAR property tax …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsBellmore Union Free School District – Financial Condition (2016M-276)
… 2012 through June 30, 2015. Background The Bellmore Union Free School District is located in the Town of Hempstead, … Bellmore Union Free School District Financial Condition 2016M276 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… 1, 2011 through January 31, 2014. Background The Salmon River Central School District is located in the Towns of … Salmon River Central School District Budgeting Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialJohnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Johnsburg Central School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that receipts were … duties or establish sufficient compensating controls to provide additional oversight of her work. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Hartford – Online Banking and Information Security (2016M-385)
… of service required. The Board has not developed computer security and disaster recovery plans. Key Recommendations … the Town's financial institution defining online banking security measures. Adopt IT policies and procedures for data security and disaster recovery. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of Orangetown – Overtime (2017M-48)
… each year. Our review of work schedules, time sheets and payroll summaries for two payroll periods disclosed discrepancies between these three … transfers, when necessary. Ensure that the identified payroll errors are corrected. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Comptroller 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-banTonawanda City School District – Financial Management (2016M-370)
… Background The Tonawanda City School District is located in Erie County. The District, which operates five schools … that realistically reflect the District’s operating needs and use surplus funds as a financing source for funding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370