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Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Bennington – Financial Management … County) Overall, auditors determined that the board could have improved its financial management. The board did not … earned and used. In addition, officials did not have a process to verify accrual balances prior to approving …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsX.4.B Address – X. Guide to Vendor/Customer Management
… the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self-Service Portal, the vendor will be able to add or update their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-addressTown of Woodstock - Information Technology (2018M-211)
… is prohibited by policy. Officials did not adopt a breach notification, security management or written disaster … implement and enforce procedures to monitor the use of IT resources, including personal use. Adopt written IT … management. Provide IT security awareness training to personnel who use IT resources. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Haverstraw - Information Technology (2019M-125)
… were adequately secured and protected against unauthorized use, access and loss. Key Findings Employees accessed … Employees were not provided with IT security awareness training. In addition to this public report, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Town of Union Vale - Payroll (2018M-31)
Determine whether Town officials established adequate policies and procedures over payroll leave and health insurance payments
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)
… and securing personal, private and sensitive information. The District did not have a disaster recovery plan. Sensitive … Develop written procedures for managing access to the network and financial application. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mCortlandville 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-57Northern Adirondack Central School District – Leave Accruals (2020M-50)
… employee leave records. Key Findings Employees are allowed to earn vacation leave accruals that exceed the amount … employees do not use leave time they are not entitled to. Update accrual balances to reflect Board-approved contracts. Discuss overpayments …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Town of Richford - Town Clerk/Tax Collector (2019M-236)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely … Key Findings Real Property Taxes totaling $1,443,876 and Clerk fees totaling $2,604 were not remitted to the … Determine whether the Town ClerkTax Collector Clerk properly remitted and deposited money in a timely manner …
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)
… officials adequately safeguarded information technology (IT) resources. Key Findings Town officials have not: … appropriate policies and procedures to safeguard IT resources. Implemented strong access controls over user … specific services to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control …
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)
… Key Findings Payroll access rights were not adequately restricted to employees based on job duties. Duties related …
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)
… period July 1, 2013 through May 8, 2015. Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two … Ithaca City School District Financial Condition 2015M318 …
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)
… Purpose of Audit The purpose of our audit was to review the … Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in …
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)
… tower during the 2014 calendar year, did not receive any new amendments relating to the delinquent carrier and was …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265CUNY Bulletin No. CU-388
… Purpose To notify CUNY agencies of the modified eligibility for Deduction Code 300, MetLife Whole Life Insurance program. Affected … October 22, 2009 OSC Action OSC will modify Deduction Code 300 to allow members of Bargaining Units TK, TY and SF … notifies CUNY agencies 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-programComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Bayport-Blue Point Public Library , Cincinnatus Fire District and the Claryville … appropriately and effectively.” Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (Suffolk County) The library’s employee leave accrual records are not accurate. …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… 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 … School District Millbrook Central School District and the Mount Morris Central School District …
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)
… were purchased from out-of-state vendors at higher prices than local vendors offered and some products were …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally recorded … not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town Board (Board) did not … Treasurer (Treasurer) within the required time frames set forth in Town Law Sections 27 and 35. Remit $2,387 in …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Hughsonville Fire Company – Financial Activities (2014M-201)
Hughsonville Fire Company Financial Activities 2014M201
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201