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Putnam Valley Central School District – Financial Condition (2016M-135)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… Purpose of Audit The objectives of our audit were to determine if District officials adequately safeguarded … periodically reconcile the athletic event ticket inventory to account for the number of tickets sold. Key Recommendations Adopt formal written policies to protect PPSI on MCDs and ensure that a complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… Yorkers are rushing to file their tax returns. My office is watching for those who would con the system to steal the public’s … income tax refunds. The Comptroller’s auditors work with the Department of Taxation and Finance to stop …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsNorth Shore Central School District – Fuel Inventory (2017M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Roxbury Central School District – Financial Condition (2013M-207)
… or other reserves established and maintained in compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records … Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154North Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Central School District (District) is located in the Town of Colonie, Albany County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9City of Salamanca – Selected Financial Activities (2015M-284)
… overdue real property taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the Allegany Territory of … tax levy. The Comptroller did not provide the Council with cash flow analyses and did not submit casino revenue …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Controls Over Cash Advance Accounts
… Purpose To determine whether the Department of Motor Vehicles has adequate controls over the cash advance … 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … Treasury to a local bank account for use by the agency. As of December 31, 2014, the Department was authorized to have …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… were uncovered by DiNapoli’s audit and investigation of the court’s financial operations. "Mr. Fleury took advantage of another clerk’s absence to steal from the public," … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Ausable Valley … employees did not use mobile devices in accordance with the district’s acceptable-use policy. Utica City School …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsWhitney Point Central School District – Information Technology (2023M-179)
… also did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s network. When nonstudent network user accounts are not … potential inability to communicate during a disruption. In addition to sensitive IT control weaknesses that we …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179CUNY Bulletin No. CU-782
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… budget management. “Until the federal government steps up with sustainable policy changes and funding to address the … the choices it faces in an environment where the potential for spending and revenue volatility remain elevated. “My team is analyzing the budget and will issue a public report next …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetVillage of Islandia – Overtime (2023M-121)
… report – pdf] Audit Objective Determine whether Village of Islandia (Village) officials properly approved, documented … our audit period, the Village paid eight employees a total of $149,964 in overtime that was not properly approved or … timecards. During the audit period: Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121State Agencies Bulletin No. 2194
… employees, the following are revised procedures to protect personal privacy and safeguard the confidentiality of NYS … Helpline, they will be referred to their agency payroll office for response. OSC will not release any payroll … without a completed, notarized Personal Privacy Protection Law Release form. OSC will continue to respond to direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsState Agencies Bulletin No. 2192
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000. Affected … 78, 79, 87 and 97 are affected. Effective Dates: Effective for payroll checks dated January 3, 2024 (Administrative) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseTown of Sheridan – Shared Services Costs (2023M-74)
… report – pdf] Audit Objective Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared … manner. The Board and former Supervisor donated 6.2 acres of Town land to the County without conducting a cost-benefit … for tracking and billing CBI for the reimbursement of CBI expenditures. Develop a written rental agreement for …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… District (District) officials secured user account access to the network and financial application and developed an … Findings District officials secured user account access to the financial application but did not secure user account … The District’s use of two central network management tools for over 10 years has created security concerns due to lack …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationRapids Fire Company – Credit Cards (2023M-86)
… users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) … or bylaws, and the members did not perform a review of credit card purchases. The Treasurer did not perform the … card purchases are supported and conduct a thorough review of the purchases prior to payment. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86