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Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls … received in a timely manner; and maintain a complete bail list, and adequate deposit composition records. Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Comptroller DiNapoli Releases School Audits
… Academy and Central School District and the Westhampton Beach Union Free School District . “In an era of limited … generated more than $32 million since 2006-07. Westhampton Beach Union Free School District – Claims Processing (Suffolk … Academy and Central School District and the Westhampton Beach Union Free School District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsSecurity Over Critical Systems
… Objective To determine whether the Natural Heritage Trust's access controls and vulnerability management … to minimize the various risks associated with unauthorized access to systems and data. About the Program The Natural … To determine whether NHTs access controls and vulnerability management over critical …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsControls Over Unclaimed Bottle Deposits (Follow-Up)
… included in our initial audit report, Controls Over Unclaimed Bottle Deposits (Report 2016-S-96 ). Background The … register with the Department and remit 80 percent of any unclaimed bottle deposits to the Department on a quarterly … Department collected $117.7 million and $112.9 million in unclaimed bottle deposits in the State fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followVillage of Greenwich – Justice Court Operations (2014M-023)
… and issued. Further, Court officials did not use manual press numbered duplicate receipts as a mitigating control. … to the reconciled bank balance each month. Use manual press numbered receipts in addition to the computer generated …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Health Sciences Charter School – Student Enrollment and Billing (Erie County) … calculated accurately and properly supported, but the school relied on staff at its accounting firm to calculate …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsCost-Saving Ideas: School District Auditing – External Auditor
… Accountant (CPA) or an independent Public Accountant (PA) registered and licensed to practice in New York State; …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorBarker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… complete report – pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods … to payment. Key Findings Town officials did not procure all goods and services in accordance with Board policy and … requirements. As a result, officials cannot support that all goods and services were procured in the most …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… surpluses in two of the three subsequent fiscal years. The central treasurer did not issue pre-numbered duplicate … Board did not appoint a faculty auditor to reconcile the central treasurer’s records with the ECA clubs’ records. Key … in advance. Appoint a faculty auditor to reconcile the central treasurer’s books with the ECA clubs’ books. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraTown of Smithtown – Departmental Operations (2017M-66)
… Purpose of Audit The purpose of our audit was to examine Highway Department and Parks Department operations … agreements with any of the eight municipalities permitted to use Town fuel. Neither the Highway Department nor Parks … 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Elwood Union Free School District – Electronic Transfers (2014M-133)
… 31, 2013. Background The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by a Board of Education comprising five elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Bolton Central School District – Financial Condition (2013M-58)
… 30, 2012. Background The Bolton Central School District is located in Warren County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58DiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
… York state's Medicaid system could have saved up to $13.6 million it spent on patients with severe kidney disease whose expenses could … Thomas P. DiNapoli. Auditors also found another $3 million in cost savings. About $1.8 million of the … New York states Medicaid system could have saved up to $136 million it spent on patients with severe kidney disease whose …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savingsOneida City School District – Controlling Access to the Student Information System (2016M-53)
… 30, 2015. Background The Oneida City School District is located in the City of Oneida and the Towns of Lenox and … operates six schools with approximately 2,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional services and … written contracts or pass detailed Board resolutions for all individuals and firms that provide professional services …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Opinion 88-70
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer systems. However, bond resolutions or expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli: NYRA's Future Uncertain
… The New York Racing Association’s (NYRA) traditional racing operations have generated deficits totaling $109 … The New York Racing Associations NYRA traditional racing operations have generated deficits totaling $109 …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … of days between the check date and the deposit dates. All disbursements made during June 2018 agreed with incoming cash receipts and all were for appropriate purposes. City of Yonkers – Budget …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Repaying Your NYSLRS Loan after Retirement
… Employees’ Retirement System (ERS) retirees who retired with an outstanding loan to repay that loan and increase their pension. Retirees cannot take a new loan … a NYSLRS loan. How Much Do I Need to pay? If you retired with an outstanding loan, your pension was reduced each …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirement