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Inlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … Finding District officials established an effective policy to ensure claims are adequately documented and properly … supported, for legitimate purposes and approved prior to payment by an authorized District official. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … adequate procedures over the claims processing function to ensure that claims were adequately documented and … appropriate purposes and were audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… system of controls but did not document the system in a written policy. Key Recommendation Adopt written …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsAlbany Parking Authority – Cash Collections (2016M-181)
… Purpose of Audit The purpose of our audit was to review the Authority’s cash receipt process for the period … of Directors, was established by the State Legislature to construct, operate and maintain locations in the City for … Key Finding Authority officials have developed procedures to ensure that all cash collections for parking are accounted …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the Facility’s financial … Water Pollution Control Facility provides waste treatment to the Villages of Carthage and West Carthage, Jefferson … and canceled check images. Establish compensating controls to routinely monitor and review the Clerk-Treasurer’s work. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsTown of Holland - Real Property Tax Exemptions (2018M-232)
… Assessor allowed what appear to be ineligible agricultural woodland exemptions totaling $91,000 on 269 acres. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District lacked policies … Maintain an inventory of fuel keys and disable unaccounted for keys. District officials generally agreed with our … District officials adequately safeguarded and accounted for fuel purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Brighter Choice Charter School for Boys - Payroll (2018M-139)
… Audit Objective Determine whether internal controls were in place to ensure that employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… The District’s financial recovery may be impacted due to decreased enrollment, resulting in decreased revenues. … Key Recommendations The Board should monitor the budget to ensure that expenditures do not exceed revenues. District … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementTown of Fort Covington - Justice Court Operations (2018M-234)
… collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact. Key … 2018. The Justices did not maintain accurate outstanding bail reports. Key Recommendations Ensure deposits are made … accountabilities. Investigate any difference. Reconcile bail reports to bail on deposit. Town officials generally …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… all employees. Disable or remove unnecessary user accounts in a timely manner. Sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyDundee Central School District - Information Technology (2018M-74)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations The Board and … comprehensive IT security policies, procedures and plans to safeguard computerized assets and data. Provide periodic IT security awareness training to personnel who use IT resources. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74DiNapoli: Fiscal Stress Remains Low Among Villages
… stress" and five villages and one city as "susceptible to fiscal stress." "Our indicators show fiscal stress is … continue to encourage local officials to be mindful about how practices today might impact budgetary solvency in the … Ellenville (Ulster), Granville (Washington) and Valley Stream (Nassau) were listed in "moderate fiscal stress." The …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… the Amended Executive Budget Financial Plan in February (latest projections), and $6.8 billion higher than forecast in … $1.3 billion or 2.4 percent. PIT collections exceeded the latest projections by $1.9 billion and initial projections by … percent. Collections were $116.4 million higher than the latest projections and $643.4 higher than initial …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses, officials did not develop written procedures to identify and disable unnecessary network user accounts. As … not develop an adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… accordance with the district's policy. Auditors reviewed 50 purchases totaling $334,676 made during the audit period …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… for the payroll account did not reflect the account's true cash balance. Sagaponack Common School District – Fund …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Pension Fund Value $210.2 Billion
… strategy performed well, with private equity and real estate delivering returns of 9.90 percent and 7.09 … respectively. The Fund is ranked one of the nation’s best-funded pension plans, according to Pew Charitable … value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionDiNapoli Honors Leaders at NYS Association of Black and Puerto Rican Legislators Conference
… New York State Comptroller Thomas P. DiNapoli hosted a breakfast during the New York State Black and Puerto Rican Legislative Caucus … bill that provides driver's licenses for undocumented New Yorkers. She is also a national leader in the fight … New York State Comptroller Thomas P DiNapoli hosted a …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-leaders-nys-association-black-and-puerto-rican-legislators-conference