Search
Sullivan County – Fiscal Stress (2013M-81)
… audit was to determine the financial health of the County and identify causes of any identified fiscal stress from … is located in the southeastern part of New York State, and includes 15 towns and six villages. The County is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Gouverneur Central School District – Financial Management (2016M-351)
… a framework for future budgets and guide the District’s management of financial condition. This plan should be … Gouverneur Central School District Financial Management 2016M351 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Lackawanna City School District – Financial Condition (2014M-119)
… Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … its unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Town of Pittsfield – Disbursements (2013M-82)
… of approximately 1,370 residents. The Town is governed by an elected five-member Town Board, which includes the Town … checks totaling approximately $6,900 were never approved by the Board. We also tested 21 payroll disbursements … we found that the Highway Superintendent was underpaid by a total of more than $2,300 for his health insurance …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82SUNY Bulletin No. SU-309
… between the State of New York and UUP, provides for a retroactive increase of two percent (2.00%) to basic annual … for 2021. Note: The 2% increase for employees with a Comp Rate Code (formerly known as Pay Basis Code) of ANN, … be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-309-2021-salary-increase-psnu-employees-represented-unitedCUNY Bulletin No. CU-447
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University … 7/12/12, Pay Period 6L/7C Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-447-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-369
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleHomeowners Association, Inc.
The objective of our examination was to determine whether Homeowners Association Inc Homeowners expended $20000 granted under contract TM09M10 with the New
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Clerk Sandra Riley. She was charged with grand larceny in the third degree, a class D felony, and official … office uncovered the misappropriation of more than $36,000 in public funds. Riley confessed to DiNapoli’s staff and the … dog licenses, over a six-year period. Riley was arraigned in Village of Bath court and is due back on September 15. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsVillage of Endicott – Budget Review (B4-14-7)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Livonia – Justice Court (2015M-76)
… The Town of Livonia is located in Livingston County and has a population of approximately 7,800. The Town, which … For 2014, the Town reported net revenues from fines and surcharges of approximately $40,300. Key Findings The … submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than $151,000 collected to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… disaster recovery plan. We found generic user accounts on the Village’s computer system and some users unnecessarily … software. Therefore, she has the ability to add users, modify access rights and data files, and correct errors. … application is provided to a specified person based on the needs associated with their job functions. Establish a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Jersey metropolitan area that did not have any apparent real estate experience. We also found that the terms and … Conduct site selection reviews and cost analysis for real estate transactions and ensure transparency in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… 60 days in jail, five years probation and ordered to pay full restitution of $50,000 to the village. “Too many public … to her husband and used village funds to date on Match.com. She was able to do so because village officials provided …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftGeneric PINs
… Instead, officials allow employees to share one PIN that DEC assigned in each of its regions throughout the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsProblem Gambling Treatment Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report Problem Gambling Treatment … study to identify the number or location of individuals in need of such services. As such, our audit was unable to … where they were needed most. The two recommendations in our initial audit report addressed the need for a …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followState Comptroller DiNapoli Releases Municipal Audits
… and collection duties or establish compensating controls. In addition, late penalties were not properly assessed on … were supported, for appropriate purposes or paid timely. In addition, the board approved credit card charges totaling … officials did not provide IT security awareness training. In addition, the authority did not have adequate online …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1North Salem Central School District – Audit Follow-Up (2022M-140-F)
… Central School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit report … District – Network User Accounts (2022M-140), released in June 2023. The audit determined that District officials did … Central School Districts Districts progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… Ischua Fire District Internal Controls Over Financial Operations 2013M367 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Delaware County – Assigned Counsel (2016M-384)
… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and has … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384