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Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… Sufficient compensating controls were not implemented to minimize the risks associated with the lack of segregation … receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions or … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Shenendehowa Central School District – Longevity Payments (2023M-165)
… Key Recommendations Establish written procedures to ensure longevity payments for employees leaving District service are calculated according to the terms of the CBAs. Ensure CBAs include language for … and have initiated, or indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Village of Cambridge – Payroll (2015M-74)
… Purpose of Audit The purpose of our audit was to determine if Village officials established effective … Key Recommendations Implement compensating controls to address the lack of segregation of duties within the … Ensure that all pay rates and the compensation paid to employees are properly authorized and approved. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Monticello – Payroll (2022M-59)
… received erroneous compensation totaling $141,800. Due to unclear Board resolutions, undocumented verbal agreements … about $12,800. Key Recommendations Take immediate action to strengthen the Village’s policies and procedures for … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Milford Central School District – Fund Balance Management (2022M-94)
… policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written … generally agreed with our recommendations and plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Wappingers Central School District – Professional Services (2022M-88)
… use competitive methods, as required by District policy, to select 40 professional service providers who were paid … of professional service providers’ contracts is conducted to determine the need for new RFPs. Except as specified in … with our recommendations and have indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Fire District Information
… Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and … of Training Providers For Training Providers: Application to Get Training Course Approved [pdf] Commissioner Training … Record of Completion [pdf] Instructions for Application to Get Training Course Approved [pdf] OSC's Academy for New …
https://www.osc.ny.gov/local-government/resources/fire-district-informationTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… policies and procedures that assign responsibilities to help ensure that fuel and motor oil inventories are used … logs and periodic reconciliations. Ensure access points to fuel pumping systems are unaltered and properly secured. … our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Homer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve fund amounts as planned in fiscal years 2008-09 to 2009-10 and fiscal years 2011-12 to 2012-13 because District expenditures were significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Lyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … surpluses. The District used the operating surpluses to fund various reserves, which led to reserve balances increasing by more than $2.4 million (32 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143DiNapoli Releases Bond Calendar for March and April
… is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilState Comptroller DiNapoli Releases Municipal & School Audits
… within each village fund or establish capital projects funds to separately account for the financial activity of …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Bond Calendar for June and July
… City and their major public authorities during the months of June and July of 2023. The planned sales of $6.06 billion include $2.64 billion of new money and $3.42 …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-july2022 Virtual Lunar New Year Celebration
… Lunar New Year event in celebration of the Year of the Tiger with prominent Asian Americans who work tirelessly to … year linked to a specific animal. This is the Year of the Tiger, an animal symbolizing bravery, wisdom and strength. …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Village of Maybrook – Water Operations (2013M-121)
… fund was over-charged approximately $74,000 for employee benefit costs. Key Recommendations Segregate incompatible … for such adjustments. Ensure that all advances between funds are repaid no later than the close of the fiscal year … a formal cost-allocation plan that assigns employee benefit costs to the water fund ensuring that the allocations …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any … In addition, town officials have not taken measures to provide physical security over the fuel supply. Auditors …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsLong Beach City School District – Financial Management (2023M-147)
… at the end of two of the four fiscal years reviewed to the capital projects fund; however, this was not clearly … in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted fiscal year-end … for revenues and appropriations that will be used to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147XI.18 Overview – XI. Procurement and Contract Management
… contract type may be found in sections/subsections related to the specific topic area. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewState Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… the dignity, equality and respect they deserve. We need to continue the fight to ensure equal protection in the workplace and beyond, but …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decision