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Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , … not clearly document its authorization of compensation for all village employees. Town of Cayuta – Board Oversight and … and accountability analyses were not performed for all court bank accounts. The town also lacked comprehensive …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 88-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 … levied before village tax enforcement was undertaken by the county …
https://www.osc.ny.gov/legal-opinions/opinion-88-47State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Village of Herkimer – Clerk-Treasurer’s … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York Sees Improvement in Condition of Local Bridges
… State Comptroller Thomas P. DiNapoli. The estimated cost for work needed on local bridges in the state in 2023 was … and reliable public infrastructure is an ongoing concern for local governments across the country,” DiNapoli said. … a total investment of almost $1.7 billion, including the latest round of awards announced earlier this month. …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesVillage of Whitehall – Records and Reports (2026M-9)
… [read complete report – pdf] Audit Objective Did the Village of Whitehall (Village) Clerk-Treasurer maintain … five of the seven asset accounts (71 percent) and all eight liability accounts were inaccurately recorded. For … prepared by the former and current Clerk-Treasurer for all bank accounts, and bank reconciliations were not reviewed …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9State Comptroller DiNapoli Releases Municipal & School Audits
… by the board. Wayland-Cohocton Central School District – Building Access Accounts and Badges (Steuben County) District officials did not properly manage and monitor building access accounts or badges used to access buildings. … establish a service level agreement with the third-party contractor that issued and managed 209 building access …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… employees from SHP training. Kiryas Joel Village Union Free School District – Network User Account and Shared …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces Fiscal Stress Scores
… 2020 in some form of fiscal stress, State Comptroller Thomas P. DiNapoli announced today. The communities were … ended 2020 in some form of fiscal stress State Comptroller Thomas P DiNapoli announced today The communities were …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresMadison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Madison-Oneida Board of Cooperative Educational Services is governed by a Board of Education (Board) which is composed of nine members elected by the boards of … access rights of payroll system users to ensure access is limited to authorized job duties. Ensure that a payroll …
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)
… year are $115 million. Key Finding District officials recognized their use of fund balance as a financing source …
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)
… 1, 2014 through May 31, 2016. Background The Cold Spring Harbor Central School District is located in the Town of … Cold Spring Harbor Central School District Competitive Quotes 2016M320 …
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)
… Purpose of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the period June 1, 2013 … owed to the Village. Key Recommendation Request a copy of all amendments to the agreements for which the Village is …
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)
… Employees accessed nonbusiness websites although it is prohibited by policy. Officials did not adopt a breach …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Haverstraw - Information Technology (2019M-125)
… Employees accessed nonbusiness websites although it is prohibited by Town policy. Officials did not adopt a data …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Town of Union Vale - Payroll (2018M-31)
… payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health insurance overpayments identified included $19,400 … amounts are accurate and for documented hours. Review all individuals on health insurance to ensure that only …
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)
… did not provide IT security awareness training to all employees. District officials did not develop procedures … and securing personal, private and sensitive information. The District did not have a disaster recovery plan. Sensitive … Provide periodic IT security awareness training to all employees who use IT resources. Develop written …
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)
… complete report - pdf] Audit Objective Determine whether the Supervisor maintained timely, complete and accurate … records and reports. The bookkeeper did not record all cash transfers and advances between Town bank accounts … Periodically review the bookkeeper’s work to ensure that all financial activity is accurately and completely accounted …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Cortlandville Fire District – Credit Cards (2020M-57)
… report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate … and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting … for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Town of Westerlo - Information Technology (2020M-33)
… have not: Established appropriate policies and procedures to safeguard IT resources. Implemented strong access controls … Formalized a contract describing specific services to be provided by the Town’s third-party IT vendor. In … sensitive IT control weaknesses confidentially to Town officials. Key Recommendations Adopt policies and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33CUNY Bulletin No. CU-388
… Agency Actions Agencies must access the General Deduction CD (Agency) page and enter Deduction Code 300 with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-388-change-eligibility-metlife-whole-life-insurance-program