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City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)

… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll … benefits inconsistent with Council approvals. Most of the prior control weaknesses remain and the Council still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …

https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161

Town of Shandaken – Payroll (2013M-201)

… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …

https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201

Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)

… The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … not entitled. District officials did not properly monitor life insurance benefits and provided certain benefits without …

https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206

Comptroller DiNapoli Releases Municipal Audits

… today announced his office completed audits of the Clifton Park Water Authority , Cortland County Industrial … their money is being spent appropriately and effectively.” Clifton Park Water Authority – Water Charges (Saratoga … today announced his office completed audits of the Clifton Park Water Authority Cortland County Industrial …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2

Examination of Unemployment Insurance Benefits

… made by the Department of Labor (DOL) were appropriate and in accordance with applicable Federal and State laws and … payments and to prevent future inappropriate payments. In addition, we matched the DOL UI Benefit Overpayment File … claimants against whom DOL assessed monetary penalties as a result of our findings. DOL has recovered $737,695 from UI …

https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefits

Chemung County Probation Department – Collections and Disbursements (2016M-10)

… was to examine the Probation Department’s collections and disbursements processes for the period January 1, 2014 … New York State, has a population of approximately 88,000 and is composed of one city, 11 towns and five villages. The County is governed by an elected …

https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10

Willsboro Fire District – Financial Controls (2014M-156)

… fiscal year totaled $239,340. Key Findings The Treasurer does not maintain running cash balances in the check book …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156

Mount Sinai Union Free School District – Financial Management (2013M-227)

… July 1, 2011, through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located in the … Mount Sinai Union Free School District Financial Management 2013M227 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227

Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)

… leave balances being credited either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. Incorrectly calculated 61 percent …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accruals

Niagara Falls Water Board – Financial Management (2015M-141)

… Purpose of Audit The purpose of our audit was to determine if the Board is managing the … corporations which were created in 2002 by a special act of the New York State Legislature. The Water Board, which is …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141

Village of Delhi – Financial Condition (2013M-110)

… 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected Board of Trustees consisting of a …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110

State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure

… State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), … Garmin Ltd., requesting similar comprehensive disclosure of political spending. The agreements were reached with … value, and bottom line. “With the increased polarization of today’s political climate, it can be problematic for …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosure

Opinion 94-28

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … associated with advance planning undertaken for existing or proposed district or extension) SEWER DISTRICTS -- Powers and Duties (duty to …

https://www.osc.ny.gov/legal-opinions/opinion-94-28

Oversight of Complaint Activity

… Commission (Commission) regulates almost 2,000 electric, gas, steam, telecommunications, and water utilities, which … utility infrastructure, ensures the safety of natural gas and liquid petroleum pipelines, and provides oversight on … Audit/Report of Interest Public Service Commission: Pipeline Safety Oversight (2015-S-31) …

https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activity

Elevator Safety

… Purpose To determine whether elevator inspections and tests are done timely and properly by inspectors who have the … are generally performed by non-DOB inspectors and tests are performed by inspectors hired by building owners. … Authority to perform its own elevator inspections and tests. The Metropolitan Transportation Authority is …

https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safety

Town of Guilderland – Information Technology (2025M-61)

… for Internet access and email, and to maintain various records, such as financial and personnel records, and evidence files for the police department, that … to which unauthorized access, disclosure, modification, destruction or use – or disruption of access or use – could …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61

Area #8 – Online Banking – Information Technology Governance

… any local government or school that processes financial transactions online. Some of the more popular types of … contains a malicious attachment or directs the recipient to a malicious website. Once the recipient opens the … be used, certain security measures should be in place (see Area #9 – Wireless Network). Although online banking …

https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-banking

DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services

… New York students with disabilities lost partial or full special education services because of school shutdowns and the shift to remote learning during … New York students with disabilities lost partial or full special education services because of school shutdowns and the shift …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-services