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Middleburgh Central School District - Information Technology (2019M-115)
… manage user accounts and their user permissions. For example, former employees and an unknown person had active accounts, and administrative permissions were … training to employees, and the Board did not establish a disaster recovery plan. In addition, sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… officials properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court … unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. The Clerk used her discretion to forgive … or $6,924 less than the $43,349 recorded in the system as of July 31, 2018. Key Recommendations Ensure current …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Benson - Disbursements (2019M-54)
… control procedures over check disbursements and bank account transfers. Key Findings The Supervisor did not review … signature to the checks. A County employee made 79 bank account transfers using an online banking profile totaling … Town officials did not monitor check disbursements or bank account transfers. The Board lacked oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54State Comptroller DiNapoli Releases Municipal Audits
… account that, at times, had more than $500,000 on deposit. In addition, the board allowed debit cards to be used, which … did not provide adequate oversight of the treasurer’s financial operations. The board also did not know the … County Local Development Corporation – Revolving Loan Program (Washington County) Corporation officials did …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The district also did not properly file … to ensure the district applied for all state aid for new bus acquisitions. In addition, officials did not perform …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audit
… price. In addition, officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in … and $17,565 in finance charges and other fees. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditState Comptroller DiNapoli Releases Municipal Audits
… Local Street and Highway Improvement Program that resulted in the town receiving $86,000 more than it was entitled to. … governmental administration for destroying town records. In December 2020, the superintendent pled guilty to attempted … service providers receiving payments totaling $24,009. In addition, the board did not adhere to its investment …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller Dinapoli Releases Municipal Audit
… or court’s records and reports. For the court, 70 tickets could not be accounted for, duplicate receipts …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditState Comptroller DiNapoli Releases School District Audits
… (IT) contingency plan. The district pays $10,500 for central site infrastructure support, which includes a … which is within the limits established by law. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… the District’s average gasoline and diesel fuel purchases for almost 11 months. We found: The District could have saved … Procure fuel in a competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering … include taxes and unnecessary fees and seek reimbursement for improper charges paid. District officials agreed in part …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19State Comptroller DiNapoli Releases School District Audits
… County and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or … oversight of extra-classroom activity and admission event collections. Club collections and disbursements and sporting event admission records lacked adequate supporting …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … Development Corporation – Fund Balance (Nassau County) The board did not effectively manage fund balance. The board also did not develop or adopt a fund balance policy …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fund by the end of 2024. The board also did not adopt a written multiyear financial plan and written fund balance … actions to maintain the city’s fiscal stability. As a result, the city has significant fiscal stress. Auditors … to officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, … not record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the … whether local officials adequately considered the impact of the pandemic on their financial operations while …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Direct Deposit for New State Employees
… Legislative Program Legislative Session 2021-2022: Direct Deposit for New State Employees – Signed into law on July 22, 2022 as Chapter 442 of the Laws of 2022 – A.7436-A/S.6617-A (Abbate/Gounardes) – Requires … Requires the payment of salaries by direct deposit for state employees hired after …
https://www.osc.ny.gov/legislation/direct-deposit-new-state-employees-0Tompkins County Development Corporation – Board Oversight (2021M-7)
… Determine whether the Tompkins County Development Corporation (TCDC) Board of Directors (Board) properly … Board-approved policy or deviations have been approved. Corporation officials generally agreed with our … Determine whether the Tompkins County Development Corporation TCDC Board of Directors Board properly oversaw …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightState Comptroller DiNapoli Releases School District Audits
… following school district audits were issued. Briarcliff Manor Union Free School District (Westchester County) …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… In addition, officials did not ensure IT policies were up-to-date with current technology changes. User accounts were … accounts were not disabled. Officials did not maintain up-to-date IT asset inventory records or enter into adequate … supported and disbursed. Auditors questioned payments to three employees totaling $108,963. District officials paid …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsCity of Hudson - Payroll and Accrued Leave (2020-14)
… whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave … recorded. Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … whether City officials ensured employees salaries and the amounts withheld for benefits were accurate …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14