Search
State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … – Financial Condition Audit Follow-Up (Herkimer County) The city has not addressed 12 audit recommendations made in a … and accurate capital asset records. As a result, of the 100 capital assets valued at $113,000, 51 assets worth …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0City of Long Beach – Budget Review (B22-7-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … from our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B2274 New York Office of the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4CUNY Bulletin No. CU-697
… bulletin is to provide information on the processing of payroll deductions for the 2021 CUNY Charitable Campaign, … Employees All CUNY employees are affected. Effective Dates Payroll deductions for the 2021 CUNY Charitable Campaign will … one CUNY agency to another CUNY agency within the same payroll record. Questions Questions regarding the online …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignVillage of Upper Brookville – Justice Court (2013M-160)
… adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, … The Justices did not provide sufficient oversight of the court clerk to ensure that deposits were made within 72 hours of receipt. The court clerk usually prepares and makes bank deposits only …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual audit processes for the period June … Village of Parish Board Oversight 2012M240 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Mount Morris – Justice Court (2013M-152)
… 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. … with one elected Justice and a court clerk. The Village is governed by an elected Board of Trustees comprising a …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… is in accordance with Board authorizations. Deposit all money collected intact and within three business days after …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receipts2018 Annual Audit
… In April 2018, the Board fully transitioned its claims payment process to the SFS. Key Findings Our office … more than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditCUNY Bulletin No. CU-724
… The purpose of this bulletin is to provide information on the processing of payroll deductions for the 2022 CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignLong Beach City School District – Financial Management (2023M-147)
… School District’s (District) Board of Education (Board) and District officials effectively managed the District’s fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance and did not present the District’s spending plans in a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… own established bylaws. The bylaws establish the governing body with the following positions responsible for Department … required to be maintained and reported to the governing body. Department officials had not audited the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Examination of Official Station Designation
… designated the official station of a Department employee in calendar years 2013 and 2014. Background According to the … than any other work location). Such designation is to be in the best interest of the State and not for the convenience … designation of the official station for the employee in calendar years 2013 and 2014 was not made in accordance …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationOversight of Critical Foster Care Program Requirements
… Purpose To determine whether the Office of Children and Family Services (OCFS) has effective controls … prior to their certification or approval for the placement of foster children, and to determine whether casework … including foster care and adoption, through its Division of Child Welfare and Community Services. Regional Offices …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsCayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… ensured electronic data containing personal, private, and sensitive information (PPSI) on County-owned Public … devices was adequately protected from unauthorized access and use. Key Findings County officials did not adequately … established a County-wide data classification schematic and have not inventoried PPSI in their possession. County …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings Although County officials provided employees and most elected officials annual SHP Training, they did not maintain reliable records of who …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… (District) officials secured user account access to the network and managed user accounts and permissions in … officials did not adequately secure user account access to the network or properly manage user accounts and permissions … user accounts or properly restrict permissions in the financial and student information applications. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andClyde-Savannah Central School District – Network Access Controls (2020M-122)
… pandemic, as the District moves to increased reliance on a remote learning environment and administrative … disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to access the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Town of Duanesburg – Financial Records and Reports (2020M-116)
… [ read complete report - pdf] Audit Objective Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Newfane Central School District – Financial Management (2020M-88)
… the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … the Newfane Central School Districts District Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Plattsburgh City School District - Procurement (2019M-198)
… statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 … million were procured in accordance with the District’s purchasing policies and statutory requirements. Of the 15 … totaling $56,624 were not procured in accordance with the purchasing policy. Of the services obtained from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198