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State Comptroller DiNapoli Releases Municipal & School Audits
… cash deposits in a timely manner or properly record her leave usage. In addition, she earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave totaling $13,293 when she left employment. The former …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Investors Reach Settlement with Wynn Resorts
… Wynn’s alleged abusive behavior have reached a settlement agreement, New York State Comptroller Thomas P. DiNapoli … DiNapoli said. “We are gratified that the reforms in this agreement and those undertaken following the initiation of … employees and shareholders against future harm.” “This agreement institutes a number of landmark reforms to improve …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsState Agencies Bulletin No. 1097
… Immediately Background Although it is not always possible for agencies to complete their required processing steps by the effective date for all transactions, agencies must process salary changes in … and separation dates Promotions Salary increases for unallocated positions* Changes in percentage of time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesTown of Lewis – Records and Reports (2025M-17)
… and reports? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program The Supervisor, as chief … records. We reviewed all 15 asset and liability accounts recorded in the accounting records for the general fund, … determined that 12 accounts were overstated by a combined total of $894,197 and eight accounts were understated by a …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Smithtown Central School District – Capital Projects (2016M-202)
… The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates 13 schools … specific information that would assist Board members in determining the status of each capital project. Of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Moravia Central School District – Cafeteria Operations (2016M-4)
… Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Kings Park Central School District – IT Asset Management (S9-22-13)
… was susceptible to damage from a water leak in a server room ceiling and officials did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… the information may be obtained by subpoena. In accordance with New York State Civil Practice Law and … must be “So Ordered” by a Justice of the Supreme Court in the district where the records are located or, for actions within New York State, by a Judge of the Court in which the action is placed on trial. NYSLRS will reject an …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsTiconderoga Central School District – Financial Condition (2013M-154)
… the District’s financial condition for the period of July 1, 2010, through December 31, 2012. Background The … process. Key Recommendations Continue to ensure that future budgets are structurally balanced, closely monitor … a multiyear financial plan to provide a framework for future budgets and facilitate the District’s management of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the … Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that … Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomAddison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… audit was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services to … Background The Town of Dover is located in Dutchess County and has a population of approximately 8,500. The Town, which … to provide services in its fire protection district and with an ambulance company for basic life support …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The District did not have written agreements with its banks to clearly prescribe the manner in which electronic or … and other security measures available from the District’s banks. Key Recommendations Consider limiting the online … and other security measures available from the banks are enabled. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationCollege of Staten Island - Examination of Fast Track MK LLC
… procurement for the goods provided by Fast Track and submitted an appropriate claim for payment to our Office … The College procured brackets, support components and hardware that will serve as supports for wooden benches … Track, to our Office for the brackets, support components and hardware. Key Findings The College did not conduct the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee expenses … of Employee Relations (GOER) through a single pay voucher in the Accounts Payable module of the SFS. Refer to the … Units are required to follow the policies outlined in this chapter. When travel questions arise, the traveler …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewVillage of Rhinebeck – Water Fees (2013M-311)
… accounting system. The Board did not annually audit, or cause to be audited, the Treasurer’s records. Key … the Clerk’s water account adjustments. Annually audit, or cause to be audited, the Treasurer’s financial records. …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Copiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … District officials generally agreed with the findings in our report. Appendix B includes our comments on certain issues District officials raised in …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225State Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Village of Red Hook – Information Technology (Dutchess County) Officials did not adequately secure and protect the village’s information technology (IT) systems against unauthorized use, access and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1