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Binghamton City School District – Information Technology (2019M-147)
… provide periodic IT security awareness training to staff. In addition, sensitive IT control weaknesses were … and disable those that are unnecessary. Ensure there is an adequate contract and separate SLA with SCRIC for IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… time and vacation leave was not always accrued and paid in accordance with the collective bargaining agreement (CBA) … CBA terms and, if necessary, correct discrepancies. 1 A school district public library is established to serve the residents of the school district. …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… may appear on an ROA. If you have questions about whether a task is work-related, please email our Pension Integrity Bureau . … Preparing for municipality meetings Community activities in partnership with the municipality Inappropriate Time … A guide to the requirements that ensure elected or appointed …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient hospital care to … provided to Empire Plan members. United contracts with in-network participating providers who agree to accept …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s … included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, 2012. Background Whitestone …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… did not use a competitive process to procure goods and services. For example, auditors found that district … officials paid a vendor $238,465 without documentation and they justified this was a valid exception to competitive … In addition, $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… Control Board: “Federal relief and higher revenues in City Fiscal Year (FY) 2022 allowed the city to build … while maintaining the programs necessary to foster a recovering economy. But reserves must keep up with spending growth. New York City is in a better place than it was two years ago, but clear …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesComptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… Meeting. “Elon Musk’s latest trillion-dollar pay proposal is excessive, waters down the holdings of other shareholders, and gives a captive board unwarranted discretion. Musk’s significant stake in Tesla has failed to focus his attention on the company. …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersState Comptroller DiNapoli Statement on MTA 2023 Budget
… 2023 budget : “The 2023 budget adopted by the MTA today is balanced using $600 million in undetermined funding or MTA actions. Using as-yet … our regional recovery and increase ridership to return to a fiscally sustainable path.” Track state and local …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… vehicles. We found: All employees that were assigned a take-home vehicle, except for the CEO, maintained mileage … reimbursed the Corporation for personal use of its vehicle in a timely manner. The CEO did not reimburse the Corporation … did not demonstrate appropriate “tone at the top,” which is essential to establish strong internal controls. Key …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homePompey Hill Fire District – Financial Management (2021M-136)
… establish and manage the capital reserve fund, establish a written reserve fund policy or adopt a written multiyear capital plan. In addition, annual update documents (AUDs) were not filed … comply with legal requirements. Ensure the AUD is filed with our office within 60 days after the close of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in … annually to ensure the amount credited to each employee is accurate. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Liberty Central School District – Information Technology (2022M-73)
… computerized data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … did not: Disable unnecessary network user accounts. As a result, the District’s risk of a system compromise is increased. Establish adequate information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Windsor Central School District – Fuel Controls (2022M-133)
… inventory, such as written policies and procedures. As a result, 18,369 gallons of fuel costing approximately … adequate controls to safeguard diesel fuel stored in the District’s 10,000-gallon storage tank. Without … over fuel, the District’s risk of loss, theft and leaks is increased and could go undetected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. … have signed the checks. However, the Committee Treasurer, a private citizen or a Board member signed them. Key … citizen’s group so that it does not appear the Town is fundraising. Ensure that the Supervisor signs all Town …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… did not maintain IT asset inventory records and, as a result, were unable to conduct necessary physical … inventories. Officials stored unused IT assets in an unsecured area and an unlocked cabinet in a … unused IT assets and ensure that obsolete IT equipment is free from data prior to storage or authorized disposal. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… to monitor the budget and finances and did not establish a comprehensive written multiyear financial plan. The Board … years. The Corporation’s ability to pay off the LOCs is contingent on the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed alternative …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andTown of Throop – Highway Department (2021M-115)
… Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the Board’s ability to sufficiently plan and budget … budget for the replacement of highway equipment and there is an increased risk of equipment loss and misuse. Retain …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Rensselaer County – Public Health Department Receipts (2013M-18)
… August 30, 2012. Background Rensselaer County (County) has a population of approximately 160,000 residents and includes two cities, 14 towns and six villages. The County is governed by an elected 19-member Legislature and provides … were adequately accounted for and remitted to Finance in a timely manner. Although an Accounting Supervisor was …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… through July 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a population of approximately 5,600 residents. The Town Board … accounting records and reports for the period January 1 2010 through July 31 2012 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8