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Village of Ilion – Information Technology (2015M-34)

… occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring … notification of affected parties when there is a security breach relating to private information. The Village has not … established a process for staying current on water system cybersecurity threats. Key Recommendations Provide IT …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… to use funds donated for scholarships and funds collected from other revenue sources to conceal misappropriated and … money. $6,982 is missing or was improperly withdrawn from the ECA and scholarship funds. Collections were not … District Attorney and pled guilty to stealing $6,982 from the District on January 6, 2022. She was sentenced to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

East Ramapo Central School District – Financial Condition (2013M-141)

… our audit was to assess the District’s financial condition for the period July 1, 2009, to February 1, 2013. Background … comprised of nine elected members. Budgeted expenditures for the fiscal years 2011-12 and 2012-13 were $199 million … will experience a deficit fund balance of $8.2 million for the 2012-13 fiscal year, which is $800,000 more than the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

Gilbertsville-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, … science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset tags … inventory list. Three assets with combined purchase prices of more than $2,000 could not be located. Seven assets (which …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)

… and disbursements, credit cards, utility payments and payroll processing. Require supporting documentation for all …

https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… was to review internal controls over Authority operations for the period April 1, 2014 through May 31, 2015. Background … is located in the City of Syracuse in Onondaga County and was established as a centrally located food distribution … and Markets. The Authority’s operating expenditures for the 2014-15 fiscal year totaled approximately $1.6 …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Town of Cortlandville – Fuel Purchases (2012M-171)

… The Town receives a fleet discount by purchasing fuel from a national gas station chain. During our audit period …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

State Comptroller DiNapoli Releases Municipal Audits

… applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Village of Painted Post – Board Oversight (2017M-92)

… 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92

Elwood Union Free School District – Electronic Transfers (2014M-133)

… of transactions. We found no evidence that two people from the District were involved in the processing of any of … for 47 of 98 transfers processed, totaling $12.8 million, from two of the four banks that processed electronic … Ensure that written confirmations are provided by the bank from which District funds are transferred, no later than the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133

Town of Hamburg - Finance Office (2023M-109)

… credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of the … credit card. She pleaded guilty to disorderly conduct in December 2022.  Additionally, the Board and Town officials …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109

City of Salamanca – Employee Benefits (2023M-96)

… supported or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of … Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

Long Lake Central School District – Payroll (2016M-90)

… The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through May 2022. Use a Company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Village of Ocean Beach – Credit Card Usage (2022M-206)

… Village officials disagreed with certain findings in our report. Appendix B includes our comments on issues they raised in their response. … Determine whether the Village of Ocean …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

Rondout Valley Central School District – Fixed Assets (2023M-36)

… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a … 64 assets totaling $549,117 were not properly accounted for or monitored. Our testing identified: 34 fixed assets …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)

… 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability

Town of Amenia – Leave Accruals (2013M-361)

… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of … accurately. However, leave accrual records were not properly maintained. We tested the leave time used by all … leave accrual records for other employees, Town officials have no way of determining the accuracy of time for vacation, …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for all town officers and employees. Wage rates paid to town employees were either not properly documented or not approved, and auditors found questionable payments to members of the town supervisor’s family. For example, the …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1