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Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… permissions to determine if they needed to be disabled. As a result, we identified the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June … left District employment between 2016 and 2021. Adopt a comprehensive IT contingency plan to minimize the risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationOneonta City School District –Financial Condition (2013M-165)
… Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of Davenport in Delaware County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Town of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… employee overtime was properly monitored, approved and accurately calculated. Key Findings The Board of … reduced. Made overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations Adopt written policies and procedures to convey management’s expectations for …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeVillage of Canaseraga – Claims Audit (2023M-48)
… here - pdf] Audit Objective Determine whether Village of Canaseraga (Village) claims were adequately supported, … audited and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village … accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… report - pdf] Audit Objective Determine whether Johnson City Central School District (District) officials ensured … Determine whether Johnson City Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andDiNapoli Statement on Legislation Restoring Contract Review Authority
… the Senate on May 18, 2022. “The Comptroller’s independent contract review is an essential and important deterrent to … supported its passage. I also want to thank the many good government groups that understood the importance of our … to get this oversight restored. This is a win for good government and taxpayers. “I urge Governor Hochul to sign …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityCity of Olean – Budget Review (B1-13-2)
… and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … increases be authorized by the Common Council prior to the adoption of the budget. Ensure that appropriations be …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… the internal controls over collections and disbursements for the period April 1, 2015 through August 31, 2016. … Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is … to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mHarborfields Central School District – Information Technology Asset Management (2024M-9)
… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetDiNapoli: Local Sales Tax Collections Nearly Flat in July
… up $3.1 million from the same time last year. “There was little growth in local sales tax collections in July compared …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyVillage of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials did not … Determine whether Village of Penn Yan Village officials ensured Water Treatment Plant …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Saugerties – Claims Auditing (2024M-144)
… (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144DiNapoli: Local Sales Tax Collections Up 2.3% in October
… York City’s collections totaled $842 million, an increase of 4.1%, or $33 million, compared to the same time last year. County and city collections in the rest of the state totaled $884 million, an increase of 0.4%. Over 63% (36 of 57) of counties experienced …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberTown of Ashland – Long-Term Planning (2024M-114)
… For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their usable life by an average of almost …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Barnard Fire Department – Financial Controls (2015M-134)
… cash receipts. The President did not appoint a Finance Committee to perform the key financial oversight duties … prepared required annual financial reports. No Board or Committee members audited bills before they were paid. Key … for cash receipts and disbursements. Appoint a Finance Committee to perform the key financial duties as stated in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2)
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2.pdfDiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… Thomas P. DiNapoli. "When you get a hot meal at a homeless shelter, it should not come with a health warning," DiNapoli … were fully tested for calendar year 2017. In fact, shelter providers were not able to provide any TB testing … and procedures; Ensure that food service workers remain current with TB testing requirements; Require shelter …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersState Agencies Bulletin No. 1129
… and General Information To inform agencies of action required to ensure that payroll earnings charges are properly … need to review this list and determine what action is required. If the Cost Center is still required in SFS agencies must map the cost center and assign …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountState Comptroller DiNapoli Releases Audits
… (ERUs) (Follow-Up) (2021-F-14) ERUs or “black boxes” are a valuable safety feature that allow for the monitoring of … functioning correctly, as required by work manuals. In a follow-up, auditors found that MTA officials have made … Tunnels: Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) An audit …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits