Search
Town of Keene – Records and Reports (2024M-27)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the … financial operations. Key Findings The Supervisor did not maintain complete, accurate and timely accounting … and certain revenues and expenditures were not reported in the annual financial report (AFR). Of the 20 journal …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure … distinct and separate from the Town of Neversink located in Sullivan County. The Board of Fire Commissioners consists … The Board has adopted a code of ethics, but it has not adopted an investment policy or a procurement policy. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCity of Long Beach – Budget Review (B22-7-4)
… - pdf ] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the accumulated … 2012. Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4SUNY Bulletin No. SU-290
… Purpose The purpose of this bulletin is to inform agencies of the new deduction code for a political … (CWA Local 1104). Affected Employees CWA employees in Bargaining Unit 28 are affected. Effective Date(s) … changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-290-new-deduction-code-cwa-political-action-fund-cwa-cope-pccXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… Law requires that moneys received by a state officer in his official capacity shall be deposited into a bank or … of the State Finance Law. The purpose of this section is to: (i) define when a contract for banking services is … institution in maintaining a bank account, including, but not limited to: (i) the acceptance of deposits; (ii) the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsVillage of Lisle – Transparency of Fiscal Activities (S9-24-13)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the … agreed with our recommendations and indicated they have taken or will take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Performance Incentive Program
… Purpose To determine whether the Rochester-Genesee Regional … (Authority) provides public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … collective performance. Upper management’s incentives were not linked to specific work they performed. Further, for the …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and claims … less than $320,000 as of June 30, 2013. District officials have not developed a multiyear financial plan. The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsState Comptroller DiNapoli Releases Municipal & School Audits
… (23 selected employees and all seven elected officials), two employees and all seven elected officials did not … (10 selected employees and all 10 elected officials), one employee and six elected officials did not complete the … officials), one employee of the police department and two elected trustees did not complete the annual training. … …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Cattaraugus County) Department payroll payments were not adequately supported and leave time was not properly … adopted a credit card policy authorizing the director to have custody, control and use of the library credit card but …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Hauppauge Union Free School District – Overtime (2016M-70)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July … $105 million. Key Findings District officials are not properly monitoring overtime to ensure that the District … 33.5 overtime hours for video room coverage, which may have been able to be incorporated into other employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70State Comptroller DiNapoli Releases Municipal Audits
… balances totaling $1.2 million in the general and highway funds. The board also did not adopt a reserve fund policy or … plans for expected future use for two of its five reserve funds. For access to state and local government spending, …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting … operations, the accounting and reporting deficiencies may have been identified and corrected. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (2019-S-54) 180-Day Response
To determine if the Department of Environmental Conservation is ensuring applicable entities are complying with the 2013 Sewage Pollution Right to Know Act and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s54-response.pdfTown of New Windsor – Information Technology (2020M-137)
… use, access and loss. Key Findings Town officials did not: Provide employees with cybersecurity training. Have a disaster recovery plan. Ensure online banking … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Bolton Central School District - Fund Balance Management (2018M-249)
… was overfunded and the retirement contribution reserve was not being used as intended. Key Recommendations Adopt annual … and the amount of fund balance that will be used to fund operations based on historical trends or other … 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/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … receiving, recording, depositing, disbursing and reporting all the money owed to the town and/or paid to her. In … processing over-the-counter cash receipts to ensure that all cash collections are properly accounted for and deposited …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsHealth Information Management Department – Selected Procurement and Human Resources Practices
… Purpose To determine if the Health Information Management Department … Stony Brook University Hospital (Hospital), located in Suffolk County, New York, is Long Island’s premier … rejection of the lowest bidder. The Hospital does not adequately verify contract payments to SK and, therefore, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… not competitively procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing … six purchases totaling $39,758. Use a competitive method to procure professional services and insurance coverage from … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesTown of Yates - Town Supervisor's Records and Reports (2018M-154)
… Key Findings The Town’s financial records and reports were not adequate: The bookkeeper maintained two cash ledgers. … did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and up-to-date. The … budget. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154