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Middleburgh Central School District - Information Technology (2019M-115)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data … these rights. In two instances, officials did not know why the users had excessive permissions. Officials did not … provide IT security awareness training to employees, and the Board did not establish a disaster recovery plan. In …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Benson - Disbursements (2019M-54)
… Supervisor established adequate control procedures over check disbursements and bank account transfers. Key Findings … profile totaling $427,704. Town officials did not monitor check disbursements or bank account transfers. The Board … authorize all online bank account transfers. Monitor check disbursements and bank account transfers. Perform an …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54State Comptroller DiNapoli Releases Municipal Audits
… the 142 disbursements totaling $142,200 they reviewed were for proper purposes and adequately supported. However, the … approve or authorize anyone to approve billing adjustments for water and sewer bills nor did they require adjustments to … officials did not properly monitor and account for 66% of the 76 fixed assets auditors examined, including …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The district also did not properly file … to ensure the district applied for all state aid for new bus acquisitions. In addition, officials did not perform …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audit
… The savings would have covered the district’s average gasoline and diesel fuel purchases for almost 11 months. … could have saved at least $49,448 by using the Office of General Services contract price. In addition, officials should not have paid $74,980 to …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditState Comptroller DiNapoli Releases Municipal Audits
… of governmental administration and was sentenced to a conditional discharge and given a $500 fine. Plattekill … rent revenue will be approximately $2.25 million, which is $572,000 less than budgeted. The village’s tentative … missing or deleted cashbook entries had a proper audit trail and documentation. In addition, the town board did not …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller Dinapoli Releases Municipal Audit
… operations and the Justice Court did not properly account for court funds. Auditors found 22 claims totaling $132,819 … the clerk-treasurer’s or court’s records and reports. For the court, 70 tickets could not be accounted for, duplicate receipts were not always issued and bank …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditState Comptroller DiNapoli Releases School District Audits
… (IT) contingency plan. The district pays $10,500 for central site infrastructure support, which includes a … of an IT contingency plan. Although the district paid for a template, officials did not obtain it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… - pdf ] Audit Objective Determine whether Phelps-Clifton Springs Central School District (District) officials ensured … Determine whether PhelpsClifton Springs Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19State Comptroller DiNapoli Releases School District Audits
… were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… (Ontario County and Wayne County) District officials did not ensure that their network access controls were secure. … not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, auditors identified 139 unneeded …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Alfred – Incompatible Duties (Allegany County) The … did not ensure the clerk, while acting as the supervisor’s bookkeeper, prepared and filed the town’s annual update … town employment one month to 15 years before the auditors’ review. In addition, officials did not have a written …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsDirect Deposit for New State Employees
… Program Legislative Session 2021-2022: Direct Deposit for New State Employees – Signed into law on July 22, 2022 … – Requires the payment of salaries by direct deposit for state employees hired after January 1, 2023. Memo Bill … Requires the payment of salaries by direct deposit for state employees hired after January 1 2023 …
https://www.osc.ny.gov/legislation/direct-deposit-new-state-employees-0State Comptroller DiNapoli Releases Municipal Audits
… County) A former clerk did not deposit, report and remit all collections to the appropriate parties in a timely and … prepare duplicate receipts, or retain receipts for all collections. In addition, the town board did not annually … a sample of 556 cash receipts totaling $78,948 and all 60 disbursements totaling $318,091. There were no …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsTompkins County Development Corporation – Board Oversight (2021M-7)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsCity of Hudson - Payroll and Accrued Leave (2020-14)
… whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were … recorded. Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement … whether City officials ensured employees salaries and the amounts withheld for benefits were accurate …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14State Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… New York State Comptroller Thomas P. DiNapoli today issued a revenue projection for the 2020-2021 state … New York State Comptroller Thomas P DiNapoli today issued a revenue projection for the 20202021 state …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impact