Search

Patchogue-Medford Union Free School District – Budget Review (B7-14-2)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

State Comptroller DiNapoli Releases Municipal & School Audits

… the component and participating school districts’ surplus funds over the last three school years. Afton Central School …

https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1

Town of Maryland - Financial Management (2018M-121)

… Audit Objective Determine whether the Board established a fund balance and reserve policy and … Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, … of $495,000 and underestimated revenues of $226,000 in the general and highway funds which contributed to the …

https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121

Mount Morris Central School District – Online Banking (2022M-99)

… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99

Oceanside Union Free School District – Monitoring Internet Use (2022M-195)

… network. Key Findings District officials did not monitor employee compliance with the acceptable Internet use policy … integrity or availability. Key Recommendations Monitor employee Internet use on District computers and enforce …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

Cuba-Rushford Central School District - Financial Management (2020M-7)

… Board and District officials overestimated appropriations by a total of approximately $4.8 million from 2016-17 through … appropriations, exceeding the 4 percent statutory limit by approximately $1.9 million. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities. Key Findings The Board’s budgets were incomplete because the real property …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

… assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for which … written credit card policy. Require credit card users to submit adequate supporting documentation for card … fees. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144

Miller Place Union Free School District – Check Signing (2017M-76)

… While the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk … signature flash drive. Ensure that anyone authorized to sign checks in the Treasurer’s absence does so with their own …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76

Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)

… access controls to ensure proper segregation of duties in the computer system or limited access to users based on … and responsibilities. Duplicate vendor files existed in the system because users created new vendor files when …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … and determined that none of the claims were audited by the board. In addition, one vendor was overpaid $36,905 … procurement policy. If they had, they may have saved money by using a state fuel contract and may have paid less …

https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town

… State Comptroller Thomas P. DiNapoli, Rensselaer County … herself to video rentals, gifts, groceries and spending money,” DiNapoli said. “Those in public service have a duty … a strong message that we will not tolerate such corruption by those who use their position to profit at the expense of …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-town

DiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud

… State Comptroller Thomas P. DiNapoli and the New York State … “Debra Gabriel allegedly defrauded the retirement system by lying about the hours she worked. Now she must face the … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …

https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraud

DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges

… New York State Comptroller Thomas P. DiNapoli and Westchester County … and Mr. Kumar, 48, of Yonkers, were arrested in May 2024 by the Westchester County District Attorney’s Office. They … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-charges

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

… Purpose of Audit The purpose of our audit was to review controls over the … October 25, 2016. Background Sullivan County is located in the southeastern part of New York State and has a … 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some …

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

A Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits

… As a member of the Retirement System, you are covered by a plan that provides important benefits. This publication … become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my commitment to … suggestions you might have. Sincerely, Thomas P. DiNapoli State Comptroller …

https://www.osc.ny.gov/retirement/publications/1513/message-comptroller-thomas-p-dinapoli