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Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… Did not monitor the natural gas rates charged by the energy supply company (ESCO) or enter into a written contract … action. Appendix C includes our comments on the District’s response. … Determine whether the Mount Vernon City School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… monitor the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … Develop and adopt policies and procedures regarding the daily lottery activities and ensure that only the … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsRipley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Scio Central School District – Capital Assets (2024M-45)
… the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a … location listed. Although required annually, the last physical inventory was conducted in 2017. The Superintendent … District asset policy and procedures. Conduct an annual physical inventory of capital assets. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy guidelines (guidelines) and ensured businesses complied with … loan program Program in accordance with established policy guidelines guidelines and ensured businesses complied with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryResources for Local Officials
… Distribution Process and Contact Information from the State Division of the Budget Accounting Guidance from the Office of the State Comptroller [pdf] Constitutional Debt Limit Cost-Saving … Tax Data Verification Assessment Roll Verification Justice Court Fund Reporting (JCR) Contact Update Other Required …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances … 2014-15 fiscal year. Furthermore, employees’ leave accrual records were not accurately maintained. Town of Fishkill – … and two were not implemented. City of Mechanicville – Records and Reports – Audit Follow Up (Saratoga County) The …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … and science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Village of Ocean Beach – Credit Card Usage (2022M-206)
… purchases on the Village’s credit cards. We reviewed all 3,108 credit card transactions paid during the audit period … include: $134,742 from a home improvement store, $85,506 for fuel purchases, $25,140 from an online retailer, $23,242 … clubs and grocery stores, $11,595 for television service subscriptions, $8,571 from restaurants, and $66,343 for other …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Comptroller DiNapoli: 26 School Districts in Fiscal Stress
… State Education Department as of Dec. 28, 2018. Today’s announcement does not include scores for the dependent school …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stress