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Akron Central School District – Controls Over Compensatory Time (2014M-24)
… through December 20, 2013. Background The Akron Central School District is located in the Towns of Alden, Clarence … Akron Central School District Controls Over Compensatory Time 2014M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24State Comptroller DiNapoli Releases State Audits
… were still needed. Department of Motor Vehicles (DMV): Traffic Ticket Surcharges (Follow-Up) (2016-F-12) An initial … basis, the DMV consistently accounted for and reported all traffic ticket surcharge revenue. However, auditors …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District #2 … State Comptroller Thomas P DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District 2 in …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfNew York Mills Union Free School District – Financial Management (2016M-107)
… Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $13.5 million. Key Findings The … and adopt a multiyear financial plan for a three- to five-year period that addresses the District’s use of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Comptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Cheektowaga-Maryvale Union Free School District , Corinth … State Comptroller Thomas P DiNapoli today announced his office completed audits of the CheektowagaMaryvale Union Free …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsMoriah Central School District - Cash Management (2019M-65)
… earnings. Key Findings District officials did not develop and manage a comprehensive investment program to ensure … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Length of Service Award Programs (2014-MS-1)
… Fire Department [pdf] , Walden Fire District [pdf] , and West Seneca Fire District No. 5 [pdf] . Purpose of Audit The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Wilson Central School District - Financial Management (2022M-22)
… $3.3 million, which exceeds the 4 percent statutory limit by 8 percentage points. District officials improperly … is nearly 200 times the average unemployment expenditure. By maintaining surplus funds in excess of the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… complete report – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Great Neck Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20SUNY Bulletin No. SU-299
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two year look-back. Affected Employees Tier 6 New York State Education Department and SUNY employees who are members … to $100,000.00 5.75% $100,000.01 and Greater 6% The Benefit Plans and the narrative descriptions are found …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-299-two-year-look-back-tier-6-suny-optional-retirement-planGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… operations on long-term financial needs was hindered by inaccurate and inadequate financial records and reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Area #6 – Patch Management – Information Technology Governance
… A patch can be an upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new issues, such as security or stability … and computers have an increased risk of vulnerability to viruses and other problems because known problems with …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementTown of Sanford – Claims Audit Process (2021M-189)
Determine whether Town of Sanford Town officials ensured that claims were appropriately audited and approved and goods and services were received
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Comptroller DiNapoli Releases School Audits
… district officials missed opportunities to minimize property taxes. New Paltz Central School District – Financial … and use of reserve funds. One reserve, the unemployment insurance reserve, was not supported by a plan or other … of June 30, 2013 was 14 times the amount of the district’s average annual unemployment costs. …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… and reports (e-records) in accordance with applicable legal and regulatory requirements. Key Findings District … properly maintain e-records in accordance with applicable legal and regulatory requirements. The Board and District … records and reports erecords in accordance with applicable legal and regulatory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andComptroller DiNapoli Releases Municipal Audits
… City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company . “In today’s fiscal climate, budget … to reduce outstanding debt. Sir William Johnson Volunteer Fire Company – Controls Over Financial Activities (Fulton … City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsArlington Central School District – Network User Accounts (2021M-110)
… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110