Search
State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … accessibility at selected town facilities. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsNewark Housing Authority – Information Technology (2017M-282)
… purpose of our audit was to determine whether the Board and Authority officials have established policies and procedures to adequately safeguard information technology (IT) assets for the period April 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282South Country Central School District – Information Technology Inventory (2017M-219)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Country Central School District is located in the Town of Brookhaven in Suffolk County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryRemsenburg-Speonk Union Free School District – Procurement (2017M-211)
… not have the required verbal or written quotes attached. Six purchases totaling $7,098 did not have requisition forms, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Tapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether School officials used a … The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203City of Cohoes – Purchasing (2014M-192)
… of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … and six elected councilpersons. Budgeted appropriations for fiscal year 2014 total approximately $18.2 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Rye City School District – Payroll and Leave Accruals (2016M-169)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Whitesville Central School District – Information Technology (2021M-22)
… ] Audit Objective Determine whether Whitesville Central School District (District) officials adequately secured access to … policies or procedures to monitor shared accounts or for adding, modifying or disabling user permissions to the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Penn Yan Central School District – Network Access Controls (2021M-79)
… to address the District’s specific needs and expectations for IT services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… the District generated operating surpluses in three of those years, only a fraction was used to finance … through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, exceeding the 4 percent statutory limit. Of the District’s six reserves, two were not used as intended …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of Moriah - Leave Accruals (2019M-168)
… As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Hudson City School District – Information Technology (2020M-157)
… District officials did not adequately secure and protect the District’s IT systems against unauthorized use, access and loss. The Board and District officials did not: Adopt adequate IT … use policy (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Broadalbin-Perth Central School District – Online Banking (2020M-144)
… acceptable computer use policy (AUP). As a result, five of the six online banking users were allowed to access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Iroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22The Academy Charter School – Board Oversight (2014M-295)
… May 31, 2014. Background The Academy Charter School is a public school located in the Town of Hempstead in Nassau County that is not under the control of the local school board. The … in 2008 under State University of New York authorization, is governed by a ten-member Board of Trustees. The School …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Locust Valley Central School District – Competitive Quotes (2016M-131)
… Purpose of Audit The purpose of our audit was to examine the District’s practices and procedures related to the purchase of goods … The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… Audit Objective Determine whether Eastern Suffolk Board of Cooperative Educational Services (BOCES) officials managed user account access to the network and financial application. Key Findings Although BOCES officials restricted user account access to the financial application, they did not adequately manage …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mTown of Southold – Sexual Harassment Prevention Training (S9-23-10)
… report – pdf] Audit Objective Determine whether Town of Southold (Town) employees and elected officials completed … was not provided to all employees and elected officials. Of the 45 total individuals we tested (26 selected employees … and all 19 elected officials), six employees or 23 percent of employees tested and 10 elected officials, did not …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Oversight of Building Construction Site Safety (Follow-Up) (2023-F-32)
To assess the extent of implementation of the six recommendations included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f32.pdfOversight of Building Construction Site Safety (Follow-Up) (2023-F-32) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f32-response.pdf