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Town of Queensbury - Water System Cybersecurity (2018M-268)
… training. Water officials did not prevent or monitor public disclosure of information on the Town’s water system. … awareness training to Water plant employees. Prohibit the public disclosure of sensitive water system information. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Jamesport Fire District - Gasoline Inventory (2019M-04)
… Audit Objective Determine if District officials adequately account for and safeguard the gasoline inventory. Key … Determine if District officials adequately account for and safeguard the gasoline inventory …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Etna Volunteer Fire Department - Procurement (2019M-48)
… services. Certain officers did not disclose their interest in contracts. Key Recommendations The Board should: Ensure … Adopt a code of ethics to set forth standards of conduct in accordance with the GML. Officials agreed with our report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Hornell City School District - Financial Management (2019M-38)
… plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive multiyear … objectives and goals. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Town of Moriah - Cash Management (2019M-169)
… maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Taconic Hills Central School District – Financial Management (2019M-155)
… by 13 percentage points. Key Recommendations Adopt budgets with reasonable estimates for revenues and appropriations and … Reduce the amount of surplus fund balance to comply with the statutory limit and use the excess funds in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Schroon Lake Central School District - Claims Auditing (2019M-97)
… Key Recommendations Print and sign checks after the claims have been audited and approved. Audit and approve claims … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Letchworth Central School District - Reserves (2018M-176)
… does not adequately address funding levels resulting in overfunded reserves that are not used. Five reserve funds … necessary and balances are reasonable. Use excess amounts in accordance with statutory requirements and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Crown Point Central School District - Claims Auditing (2018M-76)
… audited and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Village of Greenwich - Cash Management (2019M-230)
Determine whether Village officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Brunswick Central School District - Online Banking (2020M-6)
… Determine whether the Board and District officials ensured online banking transactions were appropriate and secure. Key Findings The Board did not adopt an online banking policy. Employees accessed nonbusiness … to officials. Key Recommendations Adopt a comprehensive online banking policy. Monitor computer use to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Town of Ossian – Tax Collector (2016M-364)
… 2016 totaled approximately $817,000. Key Finding The Tax Collector accurately recorded tax payments and, with minor exceptions that we discussed with the Tax Collector, deposits were made and collections remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… Thomas P. DiNapoli, in a letter released today, called on the U.S. Department of Transportation and the … Comptroller Thomas P DiNapoli in a letter released today called on the US Department of Transportation and the Federal …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersAdministration of the CityFHEPS Program for Department of Social Services Homebase Clients
… the homelessness crisis. According to the Coalition for the Homeless, the court-appointed independent monitor of the municipal shelter system for single adults and the City-appointed monitor of shelters … are eligible for the program and that the correct rent amounts are being paid. Given the lack of affordable …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clientsState Police Bulletin No. SP-229
… LOP Effective Date: 03/31/2022 or the date the employee returns from an authorized leave of absence OT Eff Date: Same … SPL Effective Date: 03/31/2022 or the date the employee returns from an authorized leave of absence OT Eff Date: Same … DPE Effective Date: 03/31/2022 or the date the employee returns from an authorized leave of absence OT Eff Date: Same …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-229-april-2022-implementation-location-pay-certain-counties-and-increasesWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… – December 31, 2024. We extended the audit period back to the 2020 calendar year to review Board meeting minutes and … distributions to the horse racing industry, New York State Gaming Commission and allocations to the local governments. … to assist the Board in identifying potential expansion strategies to increase revenues and other organizational …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementState Comptroller DiNapoli Releases Municipal & School Audits
… village officials submitted a corrective action plan (CAP) in July 2021 with plans to implement the audit … exceeded their earned leave accruals. Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (Chenango … Officials did not adequately secure or properly procure fuel and motor oil inventories. Had officials properly …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… records as required by state law. Montauk Fire District – Payroll – Advanced Life Support (ALS) Employees (Suffolk … not reconciling time records before processing payroll enabled three ALS employees to overlap their shifts … of the board, who was responsible for reviewing the payroll, checked the calculations or verified that ALS …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… first of its kind for a public pension fund, was formed by Gov. Andrew Cuomo and DiNapoli in 2018 and members were … has offered ambitious recommendations and I have directed my staff to develop a climate action plan as a follow up to …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelCUNY Bulletin No. CU-547
To notify agencies that newly established FICA tax deficiency repayment plans using Deduction Code 582 CUNY SSMedicare Deficiency will have a deduction rat
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicare