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Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… The purchasing department did not prepare and distribute unique identification tags to be attached to capital assets … during our audit period. Key Recommendation Attach unique identification tags to all capital assets that cost …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37

South Mountain Hickory Common School District – Financial Management (2022M-49)

… South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022m

Northville Public Library – Cash Disbursements (2015M-53)

… District. Budgeted appropriations for the 2014-15 fiscal year totaled $152,987. Key Findings The Board did not conduct …

https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53

Town of Rosendale – Financial Operations (2015M-38)

… our audit was to review selected Town financial operations for the period January 1, 2013 through April 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings The … were not performed. The Town could not account for approximately 55 percent of its water. Key …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38

Town of Cairo - Fuel Management (2019M-150)

… used, valued at $93,324, Town officials were only able to account for 12,571 gallons (29 percent), valued at $23,325. …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150

Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)

… officials provided adequate oversight of operations to ensure financial activity was properly reported and money … not provide sufficient oversight of the bookkeeper hired to account for the Department’s financial transactions. … and are adequately supported. Adopt procedures to ensure that collections are documented, safeguarded and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financial

Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of inaccurate inventory … were unable to locate the remaining 66 IT assets (14 percent). Key Recommendations Implement policies and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets

Marlboro Central School District – Information Technology (2021M-33)

… user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable … procedures for managing system access. Restrict the use of shared network user accounts. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33

Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)

… 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365

Lansing Fire District – Investment Program (2023M-62)

… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as required by New York State General …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62

Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)

… and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth Fire District (District) totaling $7,203. …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16

DiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees

… the theft of more than $27,000 which she allegedly stole by pocketing cash deposits instead of depositing them in the clerk’s bank account, according to State Comptroller Thomas P. DiNapoli. Hart, 57, of Hyde Park, … said. "My staff, working with law enforcement, exposed the money transfers that Ms. Hart allegedly used to mask her …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-fees

Comptroller DiNapoli and A.G. Schneiderman Announce Conviction of Florida Resident For Stealing $275k in NYS Pension Benefits

… over that time period. Eletz pleaded guilty today before Judge Peter Lynch in Albany County Court and paid $150,000 in … York State for an additional $124,987. This case is the latest joint investigation under the Operation Integrity …

https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nys

DiNapoli: Town of Bennington Audit Leads to Arrest

… arrested today after auditors and investigators discovered a shortage of more than $14,000 that was collected from … but not deposited in the town’s bank accounts, according to New York State Comptroller Thomas P. DiNapoli. The clerk, … audit of the town  was issued today and details how Metz deposited portions of the missing funds back into …

https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrest

State Comptroller DiNapoli Releases School Audits

… the board and district officials allowed unrestricted fund balance to exceed the statutory limit for the past three fiscal years. As of June 30, 2015, unrestricted fund balance totaled $1.4 million and was 14 percent of the …

https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1

DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody

… including cash, drugs, firearms and vehicles, according to an audit released today by State Comptroller Thomas P. … said DiNapoli. “Without proper oversight, it’s impossible to know if the missing items were destroyed, transferred to other agencies, returned to owners or stolen. Fortunately, …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custody

Area #8 – Online Banking – Information Technology Governance

… be legitimate but are not and hijack a browser to transfer funds without the user’s knowledge. 17  …

https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-banking

DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments

… 2020. “Ms. Chatley allegedly concealed her mother’s death to steal tens of thousands of dollars she was not entitled to, ” DiNapoli said. “Thanks to my investigative team, the State Police, and District …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-payments

XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures

… governed by §98-a of the State Finance Law which provides in relevant part that all income received on any moneys … Interest Earnings Each year the Enacted Budget includes new authorization for temporary loans in specific funds … residual average daily balances may cause future STIP allocations to post to a fund/project/CF3 and may require …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earnings

XII.5.D Selecting the Appropriate Location – XII. Expenditures

… by the vendor. Agencies should note that Location is no longer synonymous with payment method, and as a result, … to SFS, as this is the same as relying on the default. See Chapter X, Section 4.D – Location of this Guide for … funds specific to the purchase of land or property to a sub ledger account until receipt of a signed agreement. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-location