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Hudson Valley Community College – Tuition and Fees (2016M-348)

… University of New York system, is located in the City of Troy in Rensselaer County. The College is governed by a …

https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348

Sullivan County – Time and Attendance (2017M-55)

… $56.4 million. Key Findings Department heads are generally exempt from recording their time, and there were 174 workdays … when the Director of Probation did not log in to his work computer and did not charge leave. Some employees …

https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55

XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting

… by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … following is a comprehensive list of those funds included in the New York State reporting entity, organized under … by law into a fund type for financial reporting purposes in conformance with GAAP …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafr

Town of Ulster – Fire Protection Services (2015M-177)

… March 31, 2015. Background The Town of Ulster is located in Ulster County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177

Town of Pelham - Information Technology (2019M-77)

… acceptable use, IT security awareness training, breach notification and disaster recovery planning and communicate …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77

City of Peekskill – Information Technology (2020M-164)

… were adequately secured and protected against unauthorized use, access and loss. Key Findings Officials did not … and protect the City’s IT systems against unauthorized use, access and loss. Adequate IT policies and a disaster … Internet usage was not monitored and the Acceptable Use Policy (AUP) which describes what constitutes appropriate …

https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164

Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)

… The Board failed to implement proper internal controls and the former Clerk-Treasurer did not adequately perform her … deficient; the CPA issued a disclaimer of opinion and we were unable to determine whether all water, sewer and refuse receipts were deposited. The former …

https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47

Town of Hempstead – Information Technology Access Controls (2021M-158)

… and those related to acceptable computer use, protection of PPSI, application and network controls, …

https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158

Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)

… firefighters who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-over

Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)

… Steuben County, is affiliated with the Pulteney Fire District No. 2 and provides fire protection services to the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial

Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)

… members ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. … Key Findings The bylaws do not specify who is responsible for approving bills for payments and for reviewing the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190

City of Binghamton - Water System Cybersecurity (2018M-152)

Determine whether City officials adequately safeguarded electronic access to the water system

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152

Village of Kaser - Refuse User Fees and Records (2018M-97)

… whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate records … collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation … was no support for the budgeted salaries and overhead of $179,648 separate from the contracted cost. Revenues and …

https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97

New Hope Fire Department – Board Oversight (2017M-298)

… provides fire protection services in the Towns of Niles and Sempronius. The Department is governed by an elected … establish internal controls over transaction authorization and recordkeeping. The Board did not perform an annual audit … of the Treasurer’s records. Key Recommendations Review and update the bylaws, or adopt policies and procedures, to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298

Walton Fire Department – Financial Operations (2017M-242)

… protection and other emergency services to the Walton Fire District residents. The Department is governed by five …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

DiNapoli: CDTA Overtime Expenses and Ridership Growing

… with a population of about 770,000. The authority owns 306 vehicles, 50 of which are hybrid electric buses. CDTA is one … years. State funding represents the largest single source of CDTA’s revenue –40 percent in FY 2015. …

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growing

State Comptroller DiNapoli Releases Municipal Audits

… funds. The council did not enter into a written agreement with the district management association or monitor how the … the executive director of the association was arrested in January 2020 and charged with Grand Larceny in the Fourth Degree and Falsifying …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … clerk did not deposit, report and remit all collections to the appropriate parties in a timely and accurate manner. … shortage of $23,838 during this former clerk’s tenure. The former clerk did not complete monthly bank …

https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits