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Village of Hempstead – Budget Review (B7-13-13)

… expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … condition as was recommended in the budget review report issued in April 2012. The Village’s proposed budget …

https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13

Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)

… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected … County, which contracts with the Stockport Fire District to provide fire protection for the Town. The Executive … and submit formal monthly and annual financial reports to the Executive Committee which contain a detailed …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015m

State Comptroller Dinapoli Releases Municipal Audit

… totaling $3,435 were collected and deposited but payments to the clerk-treasurer and reported to the Justice Court Fund only amounted to $3,360. Find out how your government money is spent at …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audit

Town of Orange – Former Highway Superintendent’s Records (2019M-30)

… submitted five inaccurate claims to the New York State Consolidated Local Street and Highway Improvement … the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a … The Superintendent should retain adequate records of all Department transactions and activity. Town officials should …

https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30

Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)

… support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technology

Westhill Central School District – Information Technology (2021M-32)

… controls over the District Office’s network to safeguard personal, private and sensitive information (PPSI). Key … Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user … IT controls over the District Offices network to safeguard personal private and sensitive information PPSI …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32

Cambria Housing Authority – Financial Management (2015M-316)

… to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for the period January 1, 2014 through August 24, 2015. … Maintain adequate documentation of how each tenant’s rent in calculated. Annually recertify each tenant’s income …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316

Town of Springfield – Accounting Records and Reports (2020M-175)

… Prepare monthly bank reconciliations, record all transactions in the financial software timely and provide …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Central Square Central School District - School District Website (S9-19-29)

… to make informed decisions. Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) … action plan (CAP). Comprehensive budget-to-actual results, appended property tax report card or transparent … Must post required information to the District website: Final annual budget, OSC audit report and CAP and a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29

City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)

… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …

https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140

Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)

… whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have … Board did not ensure there were no prohibited conflicts of interest and allowed claims to be paid prior to audit and approval. The Board did not adopt a code of ethics, as required by law. A Commissioner had a …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151

Albany Water Board – Software Management (2020M-159)

… and mobile device users from downloading applications from application stores. Maintain application and software inventories for all mobile devices. … the Information Technology (IT) Department disable the application store on mobile devices. Perform an inventory of …

https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159

City of Middletown - Information Technology (2018M-235)

… (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings City … IT systems were adequately secured and protected against unauthorized use …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is not an … action. Appendix B includes our comments on issues raised in the College’s response letter. …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and the claims auditor could improve the audit of claims. We … claims were adequately documented for appropriate purposes and properly audited and approved prior to payment …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

Town of Deerpark – Budget Review (B6-14-17)

… respectively, of the total appropriations. Fund balance is a nonrecurring revenue source. The Town’s preliminary …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… Company claims were audited on a monthly basis as required by its bylaws. The Board President (President) and two Board members did not publicly disclose, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

CUNY Bulletin No. CU-719

… is to notify agencies of new voluntary deduction codes for City University of New York (CUNY) Health Insurance. … Office of Labor Relations will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly … input file.Updated agency access is not available for the deduction. Agency Actions Agencies must notify …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insurance

Town of Stanford – Financial Management (2021M-130)

… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

Town of Hempstead – Compensatory Time (2021M-64)

… (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance … comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64