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State Comptroller DiNapoli Releases Municipal & School Audits
… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … from a network disruption. In addition, the district’s use of two central network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. Also, auditors …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 89-64
… fide purchase upon the most beneficial terms, including price, in the public interest. This is in reply to your … the board and the owner have arrived at a purchase price which the board believes is fair, but which exceeds the … what a municipality may pay to purchase real property, the price is a matter of negotiation between the seller and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided with hours worked at other municipalities. Determine if Justice … of supervisory review and approval. The Clerk reported 405 hours on her Town time sheets totaling $5,868 that coincided …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operations25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 25 or more years of creditable service, regardless of age. … Service as a firefighter or police officer under a 20- or 25-year plan; Service as a member or officer of the New York … 15 – 90 days before your date of retirement. For information on how to apply for a service retirement benefit, …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Comptroller DiNapoli Releases Municipal Audits
… of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget transparency and … compensation at pay rates that were not board-approved. In addition, nine employees did not receive the correct gross … officials did not seek competition when making purchases on behalf of the system’s member public libraries. These …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Village of Walton – Bio-Digester Capital Plan (2016M-378)
… Village of Walton BioDigester Capital Plan 2016M378 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… York State Comptroller Thomas P. DiNapoli today announced the arrest of Cohocton Town Clerk Sandra Riley. She was charged with grand larceny in the third degree, a class D felony, and official misconduct, … an audit and investigation by DiNapoli’s office uncovered the misappropriation of more than $36,000 in public funds. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… June 24, 2015. Background The Spackenkill Union Free School District is located in the Town of Poughkeepsie, … Spackenkill Union Free School District Financial Management Transportation and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in … operates four schools with approximately 1,250 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177City of Newburgh – Budget Review (B6-15-24)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61524 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… provided proper oversight of disbursements and filed the annual update documents (AUDs) in a timely manner. Key … were made as authorized . Further, the lack of filing AUDs in a timely manner impairs the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… user accounts to help prevent unauthorized use, access and loss. Key Findings District officials did not establish … user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountWayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Stamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a … The purpose of our audit was to examine the Courts financial operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… All cash advance accounts must only be reimbursed for appropriate, … and documented State expenses. Reimbursements to cash advance accounts are required at least once a month. For reimbursements other than a salary advance, agencies must submit an AP Voucher charging the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementVillage of Albion – Water and Sewer Rents (2013M-108)
… of our audit was to examine internal controls over the billing and collection of water and sewer rents for the … did not establish adequate internal controls over the billing, collection and accounting for water and sewer rents. … and made adjustments for water and sewer bills with only limited oversight. The Board also did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108SUNY Bulletin No. SU-329
… Employees enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be affected. Background: SUNY employees … may elect a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their biweekly paycheck. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansState Comptroller DiNapoli Releases Municipal Audits
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits