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Town of Schaghticoke – Water Operations (2016M-390)
… 30, 2016. Background The Town of Schaghticoke is located in Rensselaer County and has a population of approximately … and procedures to provide guidance to employees involved in the billing and collection of water charges. Implement …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… the District network and potential loss of important data. In addition to sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userCold Spring Harbor Central School District – Capital Assets (2023M-37)
… Objective Determine whether Cold Spring Harbor Central School District (District) officials properly recorded, … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37South Mountain Hickory Common School District – Financial Management (2022M-49)
… Comply with the surplus fund balance limit established by New York State Real Property Tax Law Section 1318. Develop … accurate and reliable annual reports and account for all District assets. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mNorthville Public Library – Cash Disbursements (2015M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices … The Northville Public Library is located in the Village of Northville, Fulton County, and serves approximately 3,000 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Town 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-38Town of Cairo - Fuel Management (2019M-150)
… safeguard Town assets. Key Findings We found that 733 out of 840 (87 percent) fuel usage documents were not … valued at $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel … fuel is used for Town purposes. Ensure fuel keys are kept locked in a secure environment. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… sufficient oversight of the bookkeeper hired to account for the Department’s financial transactions. Forty-four … as required in the bylaws. Key Recommendations Perform all of the Treasurer’s duties as required by the bylaws and review the bookkeeper’s work. Ensure all disbursements have the President’s prior authorization …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… technology (IT) assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took … 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of inaccurate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsMarlboro Central School District – Information Technology (2021M-33)
… accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Town 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-365Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Lansing Fire District – Investment Program (2023M-62)
… written investment policy as required by New York State General Municipal Law Section 39. The District earned …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Town of Butternuts – Accounting and Reporting (2016M-323)
… 24, 2016. Background The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census … aid across differing and incorrect tax bases, resulting in taxpayer inequity. Town officials maintained inaccurate accounting records resulting in misstatements in several funds. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 2062
submitting new Time Entry overtime and Preshift Briefing earnings codes for overtime and PreShift Briefing payments outline new PreShift Briefing calculation of Earnings Code PS1 explain the retroactive adjustments systematically calculated by OSC account retroactive change overtime factor
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Florida Resident For Stealing $275k in NYS Pension Benefits
… Larceny in the Third Degree, a class D felony, in Albany County Court. The plea stems from charges that Mr. Eletz … pleaded guilty today before Judge Peter Lynch in Albany County Court and paid $150,000 in restitution. On November 5, … Larceny in the Third Degree a class D felony in Albany County Court …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nysState Comptroller DiNapoli Releases School Audits
… being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 billion … event ticket inventory to account for the number of tickets sold. As a result of these discrepancies, district …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… and vehicles, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit reviewed … report. For a copy of the audit, visit: http://www.osc.state.ny.us/localgov/audits/swr/2015/PPRI/global.htm … and vehicles according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyArea #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … government or school that processes financial transactions online. Some of the more popular types of electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-banking