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Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

Town of Barker – Justice Court Operations (2016M-422)

… 19, 2016. Background The Town of Barker is located in Broome County and has a population of approximately 3,000. … Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported revenues totaling approximately … the ability to modify or delete adjudication information in the Court's computers without the original data being …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422

DiNapoli Honors Hispanic Leaders

… first Latina Mayor of the City of New Rochelle Maria Kercado, President, Labor Council for Latin American … José Alvarado, Westchester County Legislator District 17; Maria Kercado, President of Labor Council for Latin American …

https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leaders

Opinion 95-16

… PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, §1908(1): A central high school district is required to apportion … "last preceding assessment roll". Section 1908, however, does not define the phrase "last preceding assessment roll". …

https://www.osc.ny.gov/legal-opinions/opinion-95-16

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… and could have improved its monitoring of the Project. As a result, total costs to complete the highway garage exceeded … estimated costs by $372,318. The Board did not: Prepare a budget or disclose all known Project costs and financing … Law (GML). Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated the …

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

Town of Patterson - Information Technology (2020M-37)

… recovery plan. Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37

XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement

… are mandatory and must be populated on the header level of expense reports in the Statewide Financial System (SFS) … the employee traveled. Zip/Postal Enter the five digit zip code of the destination location for the travel event. If the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fields

State Comptroller DiNapoli Releases Municipal & School Audits

… made as authorized or for an appropriate purpose. City of White Plains – Sexual Harassment Prevention (SHP) Training … was provided to employees and elected officials. However, of the 150 total individuals tested (142 selected employees … authorized users, and 762 purchases totaling $110,938 (97% of the credit card charges made during the audit period) …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3

Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)

… 2013. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. …

https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177

Locust Valley Water District – Budgeting (2013M-179)

… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … $1 million in fund balance each year which was not fully needed to finance District operations. As a result, … had a fund balance policy in place budget estimates could have been more realistic, budgets would have been …

https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179

Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)

… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a … not maintain one or more pieces of required documentation in the files for 19 of these children, for whom the County … reports. Monitor and pursue delinquent loan payments in accordance with the MDLF Operations Manual. Establish …

https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68

Town of Ballston - Water Fund Financial Operations (2023M-60)

… an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … used and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60

Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)

… Determine whether Otsego Northern Catskills Board of Cooperative Educational Services (ONC BOCES) officials … did not properly monitor and account for 66 percent of the 76 fixed assets we examined, including security cameras, … Eight assets totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 …

https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021m

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Clarence Fire District , Town of East Hampton , Town of Elmira , City of Lockport and the City of Troy . “In …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Announces Latest Fiscal Stress Scores

… 11 towns, marks the fewest number of municipalities listed in stress since DiNapoli implemented his early-warning system in 2013. "Although the number of local governments designated … has increased each year from 122 in 2013 to 138 in 2016. For a list of non-filers for fiscal year ending 2016, visit:  …

https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scores

State Comptroller DiNapoli Releases Municipal & School Audits

… she earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave … also erroneously reported an additional 392.54 days worked to the New York State and Local Retirement System. The release of this report was held due to the findings being referred to outside law enforcement for …

https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… for all money collected. Department officials can continue to improve actions to enforce past due amounts from offenders and locate crime victims to whom restitution is owed. Key Recommendations Maintain …

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)

… 2014-15, by keeping certain special education classes in-house and sharing officials with other districts. Key … cost-effective measures to minimize expenditures. Monitor the value of shared services provided by the District to ensure the District is equitably compensated …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditure

Town of Ballston – Water Fund Financial Operations (2012M-258)

… were not properly maintained. As a result, officials have not received the accurate and timely information … of assessing of fees for estimated billings, which could have generated an additional $22,500 in revenue for the water …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258

City of Troy – Budget Review (B17-5-13)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …

https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13