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Village of Middleburgh – Fiscal Operations (2013M-10)
… has approximately 1,500 residents. The Village is governed by a Mayor and four Trustees who form the Village Board. The …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Lewiston – Purchasing (2013M-45)
… audit was to evaluate internal controls over purchasing for the period June 1, 2011, to January 31, 2013. Background … of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, budgeted appropriations total … $2.4 million in the general fund and $.9 million for the water and sewer funds combined. Key Findings We …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… with Grand Larceny in the Fourth Degree and Falsifying Business Records in the First Degree for allegedly stealing … Fourth of July festival and earmarked for the city’s Business Improvement District, according to New York State … Michelle “Shelly” Stevens is also accused of falsifying business records by claiming that she distributed additional …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthErie County Probation Department – Restitution Payments (S9-20-11)
… officials had $36,013 they could not provide support for the source of the funds that could potentially be used to … Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Town of Afton – Budgeting Practices (2013M-304)
… has a population of 2,851 residents. The Town is governed by an elected five-member Town Board comprising the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Jamestown City School District – Fund Balance and Reserves (2022M-97)
… pdf] Audit Objective Determine whether the Jamestown City School District (District) Board of Education (Board) and … corrective action. … Determine whether the Jamestown City School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… balance exceeds the Board’s targeted funding level range by $1.6 million to $2.1 million. Did not use $0.9 million …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Lewis County – Purchase Cards (2024M-41)
… Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for … purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the charges … prior approval is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… officials established adequate controls over user accounts for the financial application to help prevent inappropriate … did not establish adequate controls over user accounts for the financial application to help prevent inappropriate … review of transactions in the audit trail reports for the system administrator account of the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessPanama Central School District – Procurement (2024M-73)
… School District (District) Board of Education (Board) and District officials purchased goods and services in compliance with the District’s procurement policies. Key Findings The Board and District officials did not always comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Sherburne-Earlville Central School District – Financial Management (2024M-61)
… agreed with our findings. Appendix B includes our comments on the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate documentation and controls, the Office of the State Comptroller’s auditors and Department officials … his involvement with the banquet hall or this conflict of interest as required by New York State General Municipal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0New York State Rent Relief Funding: Spotlight on New York City
… renter households). During the first round of federal rental assistance made available for New Yorkers, City residents … 30 percent of their incomes on rent. The DHCR provided one public summary report on the first round of the program, …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityDiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… also admitted taking tax penalty payments and other cash for six years. Sentencing is scheduled for March 2. Riley is expected to be sentenced to jail time, probation and payment of restitution in full. “For six years, Ms. Riley treated the public’s money as her …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… Cost Savings (Chemung County) District’s health insurance rates increased three times during 2012-13, and premiums were …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsDiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… Nourish NY may have limited the program's ability to fund certain food bank purchases, and thus benefit fewer area …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingHuman Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate Medical …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (Essex County) …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits