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Town of Hempstead – Compensatory Time (2021M-64)

… are properly supported. Town officials generally agreed with our recommendations and indicated they planned to take …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… maintained adequate records, prepared appropriate reports and provided adequate oversight of the bookkeeper. Key … Findings The Town’s bookkeeper maintained adequate records and the accounting records we reviewed were accurate and complete, but the Supervisor did not prepare and submit …

https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68

Gananda Central School District – Procurement (2021M-86)

… required competition for purchases: Subject to competitive bidding requirements totaling $352,943. Requiring quotes in … procedures for procurements not subject to competitive bidding, including professional services, and monitor for and … officials adequately document compliance with competitive bidding statutes and purchasing policies and procedures. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… officials do not provide oversight of employees who handle funds, there is an increased risk that errors or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Tully Central School District – Network Access Controls (2021M-138)

… officials ensured network access controls over non-student user accounts were secure. Key Findings District officials … the District’s network access controls over non-student user accounts were secure. Officials did not develop written … Officials did not regularly review enabled non-student user accounts to determine whether they were appropriate or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Arlington Central School District – Network User Accounts (2021M-110)

… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 accounts include 116 generic accounts, 27 employee accounts, five contractor accounts, one former employee account and one account the IT Director …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

City of Fulton – Capital Projects (2021M-184)

… budgets, monitor their financial results, or approve the close-out of projects. City officials did not properly close out 279 of 308 capital projects. The records included … projects budgets. Correct the accounting errors and close completed projects in a timely manner. City officials …

https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184

New York State Comptroller DiNapoli Statement on New Shareholder Rule

… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the …

https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-rule

Town of Horseheads – Financial Management (2015M-211)

… 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211

Village of Port Chester - Dual Employment (2018M-91)

… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Harford Fire District – Records and Reports (2016M-170)

… of Audit The objective of our audit was to review the District’s financial operations for the period January 1, 2014 through March 3, 2016. Background The Harford Fire District is a district corporation of the State, distinct and separate from … Harford Fire District Records and Reports 2016M170 …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Town of Broadalbin – Leave Accruals (2014M-88)

… Purpose of Audit The purpose of our audit was to examine the adequacy of the Town’s system to monitor leave accruals of highway … The purpose of our audit was to examine the adequacy of the Towns system to monitor leave accruals of highway …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88

Jefferson Central School District – Fund Balances (2015M-236)

… Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and leave accrual benefits were not clearly … Fort Edward Town officials ensured that payroll payments and leave accruals were authorized accurate and supported …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Attica Central School District – Financial Management (2022M-103)

… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Town of Waterloo – Financial Management (2022M-7)

… report - pdf] Audit Objective Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) … manage the Town’s financial operations, and were unaware of the Town’s true financial position, because the Supervisor … and reports. Conduct, or contract for, an annual audit of the Supervisor’s records. Establish written multiyear …

https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7

Wynantskill Union Free School District – Purchasing (2022M-85)

… Union Free School District (District) sought competition when purchasing goods and services that fell below the … officials could not always support competition was sought when purchasing goods and services that fell below the … Union Free School District District sought competition when purchasing goods and services that fell below the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85