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Cortlandville Fire District – Credit Cards (2020M-57)
… documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest charges. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Town of Richford - Town Clerk/Tax Collector (2019M-236)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes totaling … $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five real property tax receipts … two to 60 days after receipt instead of within 24 hours. In addition, there were five instances totaling $2,089 where …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of Westerlo - Information Technology (2020M-33)
… report - pdf] Audit Objective Determine whether Town officials adequately safeguarded information technology (IT) resources. Key Findings Town officials have not: Established appropriate policies and … sensitive IT control weaknesses confidentially to Town officials. Key Recommendations Adopt policies and procedures …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… The Madison-Oneida Board of Cooperative Educational Services is governed by a Board of Education (Board) which is … MadisonOneida Board of Cooperative Educational Services Payroll 2017M239 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Ithaca City School District – Financial Condition (2015M-318)
… Purpose of Audit The purpose of our audit was to examine the … the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an elected … could not continue. The District did achieve some cost savings that cost savings measures are positive steps in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… the District’s procurement process for the period July 1, 2014 through May 31, 2016. Background The Cold Spring … District, which operates four schools with approximately 1,800 students, is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Village of Irvington – Selected Financial Activities (2015M-265)
… of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the … any revenues from one of the cellular colocators on its tower during the 2014 calendar year, did not receive any new …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Town of Woodstock - Information Technology (2018M-211)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Haverstraw - Information Technology (2019M-125)
… it is prohibited by Town policy. Officials did not adopt a data classification, breach notification or online banking … provided with IT security awareness training. In addition to this public report, sensitive IT control weaknesses were … implement and enforce procedures to monitor the use of the Town’s IT resources, including personal use. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Town of Union Vale - Payroll (2018M-31)
… as required. Key Recommendations Consult with counsel to determine whether to recover overpayments and unpaid health insurance … contributions. Implement supervisory controls over payroll to ensure paycheck amounts are accurate and for documented …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Belleville-Henderson Central School District - Information Technology (2019M-128)
… (PPSI) was adequately protected from unauthorized access, use and loss. Key Findings District officials did not … use IT resources. Develop written procedures for managing access to the network and financial application. Develop and … PPSI was adequately protected from unauthorized access …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Broadalbin - Records and Reports (2018M-63)
… Town of Broadalbin Records and Reports 2018M63 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63CUNY Bulletin No. CU-388
… the modified eligibility for Deduction Code 300, MetLife Whole Life Insurance program. Affected Employees Employees in … Units TK, TY and SF to participate in a voluntary whole life insurance program administered by MetLife. Agency … of the modified eligibility for Deduction Code 300 MetLife Whole Life Insurance program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-388-change-eligibility-metlife-whole-life-insurance-programState Comptroller DiNapoli Releases Municipal & School Audits
… quotes that may have resulted in higher interest earnings. Persistence Preparatory Academy Charter School – Credit Cards …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. Town of Bennington – Financial Management (Wyoming County) … the use of leave accruals. Town of Mayfield – Town Clerk (Fulton County) The town clerk did not record, deposit, … cash collection records were inadequate and incomplete West Seneca Fire District #3 – Capital Reserves (Erie County) …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Fiscal Stress Scores
… the towns of Centerville, Clarkstown, Colonie, Fort Covington, Pulteney, Sherman and Southport, and the city of … search millions of state and local government financial records, track state contracts, and find commonly requested …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Gowanda Central School … District – Financial Management (Erie County) The board and district officials did not properly manage fund balance …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… Fire District and the Claryville Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … hours were overstated and 17.25 hours were understated. In addition, library officials did not use competitive … bank statements, cancelled check images or invoices. In addition, the board does not require the treasurer to …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … District , Millbrook Central School District and the Mount Morris Central School District . “In an era of limited … a lack of adequate supporting documentation for purchases. Mount Morris Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… complete report – pdf] Audit Objective Determine whether the Town of Plymouth (Town) Town Board (Board) authorized … and for appropriate purposes and effectively managed the Highway Department’s assets and inventory. Key Findings The Board did not verify that disbursements were supported …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-management