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Chili Public Library – Board Oversight (2015M-130)
… through May 15, 2015. Background The Chili Public Library is a municipal library located in the Town of Chili in Monroe … services to approximately 28,600 residents. The Library is governed by a seven-member Board of Trustees that is appointed by the Town Board. The Library’s budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Schenectady Municipal Housing Authority – Payroll (2014M-223)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process … Municipal Housing Authority is located in the City of Schenectady, in Schenectady County. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial condition and … monthly financial reports of receipts and disbursements to the Board. Key Recommendations The Clerk-Treasurer should: … basis of accounting. Provide monthly financial reports to the Board. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Andes Central School District - Cafeteria Operations (2019M-26)
… School lunch fund operating deficits averaged $67,000 over the last three years (excluding general fund transfers). The District has the lowest average daily participation for breakfast and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Hamburg Central School District - Information Technology (2019M-10)
… Personal Internet use was found on computers assigned to four employees who routinely accessed personal, private … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Provide adequate oversight of employee Internet use to ensure it complies with Board policies and regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Evans-Brant Central School District - Information Technology (2019M-121)
… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Town of Perinton - Financial Management and Information Technology (2017M-232)
… IT policies or provide IT security awareness training to employees. In addition, we communicated sensitive … technology (IT) control weaknesses confidentially to Town officials. Key Recommendations Adopt realistic … comprehensive multiyear financial and capital plans to substantiate reserves. Develop comprehensive IT policies …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Bath Central School District - Online Banking (2018M-79)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and officials did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Village of Scottsville - Financial Management (2018M-75)
… to ensure that they are accurate, properly supported, for valid Village expenses and in compliance with required …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75State Comptroller DiNapoli Releases Municipal Audits
… controls or develop written policies and procedures for these duties. As a result, auditors determined that … potentially overpaid 11 employees by a total of $44,301 for leave accrual payments. Officials also paid five … do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The clerk …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… industry sectors, such as accommodation and food services and educational services, have increased their … care and social assistance (63.3%), Accommodation and food services (45.8%), Professional, scientific and technical … retail trade and educational services. Accommodation and food services was also one of the largest sectors in every …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyState Comptroller DiNapoli Releases School Audits
… to interviews with district personnel and inspection of certain documents related to the issues identified in the … has made minimal progress implementing corrective action. Of the eight audit recommendations, six recommendations were … to interviews with district personnel and inspection of certain documents related to the issues identified in the …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… , East Kingston Volunteer Fire Company , Village of East Rockaway , Herkimer County and the Village of New Paltz . "In … supported by invoices or receipts. Village of East Rockaway – Justice Court Operations (Nassau County) … East Kingston Volunteer Fire Company Village of East Rockaway Herkimer County and the Village of New Paltz …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases State Audits
… Birch’s SED preschool cost-based programs. Department of Health (DOH): Optimizing Medicaid Drug Rebates (2017-F-9) … Lifespire provides assistance to individuals with mental developmental disabilities. Lifespire operates 118 … employment, and residential, behavioral, prevocational, mental health, and family support. For the two fiscal years …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School District Audits
… officials did not apply for all transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The district also did not properly file for … did not adopt written policies to ensure all overtime hours were preapproved, incurred only when necessary and …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsOpinion 88-22
… district to district residents. You state that the town is constructing sewage treatment plants in two sewer … project." Reading both of the above sections together, it is our opinion that the expenses of a sewer district project … within the meaning of Town Law, §§198(1)(a) and 202(1). It is our opinion, accordingly, that the costs of the subject …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Comptroller DiNapoli Releases State Audits
… controls at the regional office level that decrease assurance that all permits are appropriately recorded and the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Italian Heritage Month Reception
… of the event has ended, but a recording of the event is available below. Select the play icon to get started. … of NYSUT About Italian Heritage Month New York State is home to over 3 million Italian Americans, with New York … and dialects. Dante’s philosophical poem Divina Commedia is considered a great literary work that takes the reader on …
https://www.osc.ny.gov/events/italian-heritage-month-receptionComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … – School Lunch Operations (Chenango County) The district is serving nutritious meals to its students and the meals are … the district’s productivity level for meals per labor hour is below the industry averages. Greenburgh Eleven Union Free …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Hamlin Fire … the payments have already been made, and their approval is not documented in the minutes. The board did not conduct …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1