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DiNapoli: Positive Fiscal Outlook for Plattsburgh
… A steady population, an expanding tax base and a diverse economy have helped establish a stable … A steady population an expanding tax base and a diverse economy have helped establish a stable …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghState Comptroller DiNapoli Releases Municipal & School Audits
… $67 million, which collectively reduced the effectiveness of managing the district’s financial condition. The board and … during the audit period were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went … If the board had performed an effective annual audit of the treasurer’s records, the errors and omissions …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… cannot assure the critical cybersecurity support they are providing to state agencies, local governments, and … federal Infrastructure Investment and Jobs Act underscores how critical strengthening cybersecurity is across New York. The legislation will provide much needed funding for local governments to modernize and …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… lack important components such as identifying who is authorized to process online banking transactions or … confirmations of online transactions. A dedicated computer is not used for online banking. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
Determine whether District officials properly monitored and safeguarded information technology IT assets
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsAverill Park Central School District - Payroll (2018M-255)
… - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Key Findings District … officials have adequate procedures to ensure salary and wages are paid accurately. The Superintendent was not … payrolls prior to the Treasurer distributing paychecks and processing direct deposits. Prior to our audit, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Holley Central School District - Procurement (2019M-7)
… did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… officials should develop and implement written procedures to ensure that all leave requests are properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… and controlled overtime for noninstructional employees. Key Findings Our review of records for 15 noninstructional … worked and that start and end times were documented on the time sheets in accordance with the overtime policy. … hours of overtime totaling $8,513 while working at home. Key Recommendations Document prior approval and justification …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mHomer Central School District - Criminal History Background Checks (2019M-76)
… complete report - pdf] Audit Objective Determine whether District officials effectively used District resources to ensure the safety of their students by … gone through proper criminal history background checks. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Poughkeepsie City School District - Budgeting (2018M-226)
Determine whether the Board and District officials adopted realistic budgets
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Harrison Central School District - Financial Condition (2018M-260)
… general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… The District lacked policies and procedures necessary to manage fuel inventories. Complete fuel inventory, delivery … performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations … agreed with our recommendations and indicated they have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Schroon Lake Central School District - Claims Auditing (2019M-97)
Determine whether claims were supported by adequate documentation for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
Determine whether the District sought competition for its professional service providers
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalCheektowaga Central School District - Capital Project Management (2022M-90)
Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School capital project (Project) in a transparent manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cheektowaga-central-school-district-2022-90.pdfCUNY Bulletin No. CU-717
… Assoc 015993 Medical Prof Basic Sciences 015994 Assoc Med Prof Basic Sciences 015995 Asst Med Prof Basic Sc 015996 Medical Prof Clinical 015997 Assoc Med Prof Clinic 017237 Medical Lecturer (No active employees) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-717-2020-professional-staff-congress-psc-2-retroactive-generalDiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… than $27,000 in property taxes and more than $8,000 of the dog licensing fees and other fees. She submitted monthly … and falsely claimed that she turned over portions of the dog licensing money to the county treasurer. The State …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementTravel/Conference Claim Requirements – Travel and Conference Expense Management
… same audit requirements apply to vouchers submitted by all travelers, including members of the governing board and other …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsDiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… Former Mayfield Town Clerk Dorothy Hart was sentenced today to 250 hours of community service and paid back over $35,000 … Thomas P. DiNapoli said. "This should serve as a warning to those who would blur the line between their public duty and personal gain,” DiNapoli said. “Thanks to my office’s work with the New York State Police and Fulton …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlement