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Long Lake Central School District – Capital Project (2021M-183)
Determine whether Long Lake Central School District (District) officials properly established, authorized contracts and claims, monitored and accounted for its 2021 capital project (project).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/long-lake-2021-183.pdfEnforcement of Commission Orders and Other Agreements
… Program The Commission regulates 650 utilities responsible for a wide range of services across the State. Through its … gas, steam,telecommunications, and water services for New York’s residential and business customers. As part of … reviews and approves utility companies’ applications for potential mergers and acquisitions, rate cases, and other …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsComptroller DiNapoli Releases School District Audits
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit over the last three … for petty cash use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 995
… Purpose To explain the procedures for processing the June 2010 Tool Allowance payment. Affected Employees Certain salaried and hourly employees in the CSEA Operational Services Unit … Recreation & Historic Preservation Eligible Titles Motor Equipment Mechanic Maintenance Assistant Mechanic Auto Body …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/995-june-2010-tool-allowance-payment-csea-operational-services-unitComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… and that he had used the Fire Department’s debit card as if it were his own. Further investigation and analysis …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireTown of Hancock – Justice Court Operations (2021M-6)
… Court (Court) fines and fees were properly accounted for. Key Finding Fines and fees we tested were properly … Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Herricks Union Free School District – Overtime (2019M-127)
… officials properly approved and monitored overtime for custodial employees. Key Findings Did not preapprove and adequately monitor overtime for custodial employees. Paid overtime to 10 custodial … of total overtime paid to these employees, primarily for non-emergencies. However, with appropriate scheduling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Putnam County – Court and Trust Funds (2017M-221)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just … of trends in expenditures that may provide opportunities for improvement in procuring goods and services. An … can alert you to changes in expenditure trends and areas for possible improvement and investigation. The following are …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsState Comptroller DiNapoli Releases School District Audits
… comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Scarsdale Union Free School District – Overtime … services. With appropriate scheduling, over $155,516 of these overtime payments could have been avoided or …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsVillage of Greenwich - Water and Sewer Financial Operations (2019M-229)
Determine whether Village officials effectively managed the billing, collecting, enforcing and accounting for water and sewer charges.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenwich-2019-229.pdfTown of Caton – Supervisor’s Records and Reports (2014M-359)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2011 through July 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background … Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total $513,020. Key Findings … self-sufficient. The District’s productivity level for meals per labor hour (MPLH) is below the industry …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… internal controls of the Company’s financial operations for the period October 1, 2009, to January 2, 2013. … reconciliations. Key Recommendations Seek reimbursement for the misappropriated funds. Develop internal controls over … the internal controls of the Companys financial operations for the period October 1 2009 to January 2 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013. Village of Clinton – Financial … records were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Marion Central School District – Procurement (2022M-3)
… report - pdf] Objective Determine whether Marion Central School District (District) officials procured goods and services in … officials could not support they sought competition for purchases totaling: $103,687 for goods and public works …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3DiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for … for those with a June 30, 2023 fiscal year end. “School district and municipal officials must remain fiscally …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentDiNapoli: Town of Altona Official Misused $23,500
… also revealed: The bookkeeper allowed checks to remain on hand for weeks or months before deposit, including five …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key … of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183