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Comptroller DiNapoli Releases Municipal Audits
… fees after 60 days. Village officials also did not bill two commercial customers because those customers had broken … an unknown amount of free water over the course of two billing cycles. Hughsonville Fire Company – Financial …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… days. Village officials also did not bill two commercial customers because those customers had broken water meters. As a result, one … monthly financial reports for the board’s review; complete bank reconciliations; and submit an accounting of the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… permissions to only those functions that are necessary for their job duties, the district did not act on this … projections in the tentative budget are reasonable, except for appropriations for tuition fees for high school students, charter school … Thomas P DiNapoli announced his office completed audits for the AlfredAlmond CSD Beacon City School District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… of 50 claims totaling approximately $2.3 million out of 1,394 claims totaling approximately $26.3 million. All … (88 percent of total reserves) as of June 30, 2015. When the unused appropriated fund balance and excess reserves … acceptable-use policies are inadequate because they do not detail practices for enforcement, such as monitoring …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… competition for goods and services. Town of Webb Union Free School District – Financial Management (2022M-53) The … taxes than needed to fund operations. West Islip Union Free School District – Financial Management (2022M-40) The …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. East Quogue Union Free School District – Claims Auditing (Suffolk County) … and approval. Payments were not sufficiently supported for 16 claims totaling $835,152 that the claims auditor … increased costs. Homer Central School District – Criminal History Background Checks (Cayuga County) The district did …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0XI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), … status on SFS will be “Closed.” No further transactions can be processed against a contract in the “Closed” status. … Only the Office of the State Comptroller can close a contract in the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsTrash Can Free Stations Pilot Program (Follow-Up)
… recommendations included in our initial report, Trash Can Free Stations Pilot Program (2014-S-29). Background Our … three recommendations included in our initial report Trash Can Free Stations Pilot Program 2014S29 …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesPort Washington Union Free School District – Payroll (2025M-38)
… Therefore, district officials should establish procedures to ensure that employees are accurately paid the salaries and … We examined compensation totaling $449,510 that was paid to 40 of the District’s 239 clerical, custodial, maintenance, … contain recommendations. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Wyandanch Union Free School District – Budget Review (B25-7-3)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… As a result, payroll staff were unable to interpret what benefits employees are entitled to receive and may be … annually to ensure the amount credited to each employee is accurate. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15East Moriches Union Free School District – Financial Condition Management (2022M-1)
… needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund balance was not used to finance operations. The surplus fund balance has continuously grown over the past five fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementValhalla Union Free School District – Network User Accounts (2022M-26)
… 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. Ensured District … user accounts enabled on the network increases the risk of unauthorized access. Key Recommendations Disable … as soon as they are no longer needed and maintain a list of authorized network users to periodically review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of Webb Union Free School District – Financial Management (2022M-53)
… officials adopted realistic budgets and properly managed fund balance in accordance with statute. Key Findings The … not adopt realistic budgets and did not properly manage fund balance. The Board consistently overestimated … by a total of $3.7 million (16 percent) and appropriated fund balance totaling $3.5 million that was not needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… School District (District) officials ensured that unneeded network user accounts were disabled in a timely manner. Key … Findings District officials did not ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and additional entry …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mGarden City Union Free School District – IT Asset Management (2023M-161)
… pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials tracked, inventoried and safeguarded information technology (IT) assets. Key … taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused. We …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161East Meadow Union Free School – Overtime (2022M-118)
… Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. Adopt a … year. District officials disagreed with certain findings in our report. Appendix C includes our comments on issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118East Quogue Union Free School District – IT Asset Management (S9-22-8)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $8,200 were not inventoried. In addition, annual inventories were not conducted, IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Uniondale Union Free School District – Information Technology (2023M-61)
… result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose … changing and disabling nonstudent network user account access, and regularly review the accounts to ensure they are … changing and disabling nonstudent network user account access. Evaluate existing nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61