Search
Ellicottville Central School District - Information Technology (2019M-14)
… officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal … oversight of employee Internet use to ensure it complies with Board policies. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Town of Johnstown – Payroll (2014M-55)
… for 2013 totaled approximately $3.5 million. Key Findings Employees were overpaid for overtime due to … did not record their work time in a consistent manner. Key Recommendations Enforce the timesheet policy, implement …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55West Seneca Fire District #3 - Capital Reserves (2019M-248)
Determine whether the Board properly managed capital reserves
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Kings Park Central School District - Procurement of Professional Services (2020M-22)
… to the law and District policy when procuring professional services. Key Finding District officials did not periodically seek competition for services from five professional service providers who were … Comply with the District’s procurement of goods and services policy (procurement policy) when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesMoriah Central School District - Cash Management (2019M-65)
… earnings. Key Findings District officials did not develop and manage a comprehensive investment program to ensure … rates, revenue would have increased by $61,162 during the audit period. Key Recommendations Prepare monthly cash … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Examination of Travel Expenses
… Purpose This is a continuation of our examination detailed in Report … This is a continuation of our examination detailed in Report 2015BSE104 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesSelected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the … charges for car rentals. The total costs associated with these travel cards was $118,843. Key Findings We found …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesNY-Sun Incentive Program (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations in our initial audit report, … Authority (Authority) is charged with oversight of the NY-Sun Incentive Program (NY-Sun), which is part of … To determine the extent of implementation of the two recommendations in our initial …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followSelected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the … employees worked at the Department Taxation and Finance with outliers in the areas of train fare, fuel and other …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Village of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited. Key Findings Village officials did not ensure collections … and 69 collections totaling $57,426 were not recorded on a timely basis, increasing the risk for errors or …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Alden Central School District – Fuel Management (2024M-90)
… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Main-Transit Fire Department – Credit Cards (2024M-77)
… and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we … written policies or procedures to clarify the types of discretionary spending (meals, entertainment or gifts) … Department officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Oversight of Hazardous Materials and Waste (Follow-Up)
… have developed adequate controls to effectively safeguard campus communities against hazardous materials and waste. Our …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… Comptroller Thomas P. DiNapoli with Westchester County District Attorney Anthony A. Scarpino … and paid $25,000 toward restitution. Munson is charged with Grand Larceny in the Second Degree as a Crime of Public … to the Fire Department by New York state in connection with the state's two percent tax on fire insurance. For …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… fire districts are not accurately calculating credits for Length of Service Awards Programs (LOSAP) and as a result … and municipalities across the state have established LOSAP for their volunteers. “The men and women who volunteer their … and the maximum number of points that can be earned for performing each activity over the course of a year. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programNYS Common Retirement Fund Announces First Quarter Results
… Fund's (Fund) overall estimated value in the first quarter of the State Fiscal Year 2018-2019 was $209.2 billion, based … uncertain." The Fund's estimated value reflects benefits of $2.8 billion paid out during the first quarter. The Fund's audited value as of the March 31, 2018 end of fiscal year 2017-2018 was $207.4 …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsComptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… the guilty plea of Mount Vernon Mayor Richard Thomas for stealing campaign funds and lying about those funds on a … a class A misdemeanor, and Offering a False Instrument for Filing in the Second Degree, a class A misdemeanor. The … of Richard Thomas, during his 2015 mayoral candidacy, for his own personal use. Thomas also admitted that he …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… pandemic’s disruption of the state’s child care industry is far from over,” DiNapoli said. “Prices in New York are … to the state’s economic future and must remain a priority for policymakers.” DiNapoli’s report highlights these … in child care facilities across the state. The SFY 2025-26 Executive Budget also includes a new proposal for $100 …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsOpinion 94-2
… the city council from paying parking meter fees while on official duty. 1980 Opns St Comp, No. 80-23, 89 and 3 Opns St … exempt the mayor and members of the city council, while on official business, from paying parking meter fees when … the city council from paying parking meter fees while on official duty. 1980 Opns St Comp No. 80-23, p 9 and 3 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-94-2DiNapoli Releases Analysis of Federal Funding for New York City
… on $7.4 billion in federal government funding, accounting for 6.4% of total spending, according to a series of briefs … millions of dollars in cuts or pauses to federal funding for this year and next, but the full impact of recent actions … in FY 2026, and conservative assumptions by the city for federal grants and whether they are recurring. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-city