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DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… as reserve funds that surpassed board-approved amounts and have gone unused, according to an audit released today by … DiNapoli said. “The failure to adhere to district policies and best practices, whether it be when putting together the … new employees, undermines the principles of transparency and accountability. Brentwood officials should take these …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Corporation (Corporation) Board of Directors (Board) and officials established realistic budgets and adequately monitored financial activity. Key Findings The Board and officials did not establish realistic budgets. Also, the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andContract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… Discretionary Contract Issued by the Office of the State Comptroller Issued … Office of the State Comptroller (“OSC”), on behalf of the New York State and Local Retirement Systems (“NYSLRS”), … to cover the printing and mailing of the 2023, 2024, 2025, and 2026 Statements. The printing and reviewing of test …
https://www.osc.ny.gov/procurement/c001148Somers Central School District – User Accounts and Software Updates (2021M-153)
… officials established adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key Findings District officials did not establish adequate controls over user accounts and software updates to help prevent against unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… selected core systems are secure, operating effectively, and available to continue processing in the event of a … part of a New York State IT transformation to consolidate and merge State agencies and streamline services. ITS is responsible for providing …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… by the Division found Permanent Maintenance Funds at 37 locations to be underfunded by a median of at least $25,500. These same data limitations not only … to more readily and accurately identify cemeteries at risk, increase its work planning efficiency, and enable …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… the City’s management of Police Department work schedules and pay rates and Fire Department work hours and time and attendance records for the period January 1, …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… Audit Objective Determine whether the Lowville Academy and Central School District (District) used resources to … Additionally, the District monitored bandwidth usage and provided a system for users to submit Internet … focused on the Internet connectivity in school buildings and did not look at the surrounding community’s Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Objectives To determine whether the Metropolitan Transportation … decade since Superstorm Sandy, weather predicting models have indicated that, with rising sea levels, the range and … two of six critical stations that Transit indicated should have been made more watertight and resistant to potential …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding antisemitism and New York's response: "The antisemitic threats and incidents … we’ve seen on college campuses, on city streets, and online have no place in our society. Antisemitism, …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… certain public authorities seeking to sell their notes and bonds at private or negotiated sale to first secure the … in law. New York City, Buffalo, Yonkers, Erie County and Nassau County must secure the Comptroller’s approval of the terms and conditions of their bonds and notes when they are sold at …
https://www.osc.ny.gov/debt/approvalsVillage of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… our audit was to review the Village’s financial condition and budgeting practices for the period June 1, 2011 through … Lake is located in the Town of Malta, Saratoga County, and has a population of approximately 620. The Village is … budgets that appropriated fund balance from the water and sewer funds. Consistent appropriation of fund balance and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former Director …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… (Village) Board of Trustees (Board) transparently planned and monitored the pool capital project (Project). Key … Project exceeded the grant revenues received by $256,302 and contributed to the declining fund balance in the … projects fund was set up to record Project revenues and expenditures. Ensure the Project was monitored and change …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… or provide IT security awareness training. 18 percent of the School’s enabled nonstudent user accounts were not … to inappropriately access the School’s network. Two of the three financial software user accounts unnecessarily …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… State Comptroller Thomas P. DiNapoli highlights key areas of transit service — safety, reliability and frequency — … riders a month and currently is hovering around 60 to 70% of pre-pandemic levels on weekdays. The MTA recognizes the importance of bringing riders back and has set a goal of increasing …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… on an ongoing basis based on its confidentiality, integrity, and availability. Almost two years after the … applied to Department software to ensure the integrity of the unemployment insurance data. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemCompliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… Purpose To determine whether State agencies and certain public authorities and corporations, collectively referred to as Affected State … as directed by Executive Order 111 (E.O. 111 or the Order) and whether the New York State Energy Research and …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… our audit was to evaluate the Town’s financial condition and to examine the Town Clerk’s operations for the period … The Town of Dresden is located in Washington County and has approximately 330 year-round residents and approximately 3,000 summer residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369