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Town of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes … $2.2 million. Key Findings Because the Board has not established proper controls over payroll, the clerk to …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Quaker Street Fire District – Board Oversight (Schenectady County) … intact. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsPutnam County Probation Department – Restitution Payments (S9-20-2)
… restitution obligations and the limited policies that were in place were not followed. Five of the 11 restitution orders … efforts to locate victims with uncashed checks promptly. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… plan there is an increased risk that the District could lose important data and suffer a serious interruption to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… [read complete report – pdf] Audit Objective Determine whether the … because staff did not always follow BOCES’ capital asset inventory policy. BOCES officials did not verify whether … were recorded in the capital asset records. Perform an annual physical inventory, investigate the discrepancies and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Village of Parish – Board Oversight (2012M-240)
… June 1, 2010, to March 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. … Village of Parish Board Oversight 2012M240 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… and accurate IT equipment inventory or perform an annual physical inventory. Could not locate 229 staff computers and … comprehensive inventory list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryState Comptroller DiNapoli Releases Municipal and School Audits
… that appropriated fund balance to address planned budget gaps totaling approximately $2.5 million. However, the … totaling approximately $3.2 million and the planned budget gaps were not realized and it reported a surplus fund balance …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Agencies Bulletin No. 146
… key to insert row. Enter Begin Date . Tab to Participation Election . Select Elect . Tab to Elect Date . Enter … on drop down box. Double click on Noncontributing . Tab to Election Options . Double click on Plan Type 7Y . Press Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999Little Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Willsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department … during 2013. Key Findings The Department’s bylaws did not address the Department’s financial activities, except for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206State Agencies Bulletin No. 1502
… code eligibility change. Affected Employees Employees in Bargaining Units 13, 18, 46, 66 and 71, who wish to become … eligibility for deduction code 209 to include employees in Bargaining Units 13, 18, 46, 66 and 71. Employees in Bargaining Unit 06 will continue to be eligible for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidentialState Agencies Bulletin No. 1490
… code eligibility change. Affected Employees Employees in Bargaining Units 13, 18, 46, 66 and 71, who are members of … eligibility for OMCE Special Benefits to include employees in bargaining units 13, 18, 46, 66 and 71. Employees in Bargaining Unit 06 will continue to be eligible for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1490-increased-eligibility-deduction-code-548-omce-special-benefitsState Comptroller DiNapoli Releases Municipal & School Audits
… balance policy specifying the town’s objectives and goals for using the accumulated funds. Greece Central School … professional service providers that were paid more than $10,000, or a total of $5.5 million between July 1, 2023 … were paid $4.1 million (75%). Officials also consistently used the same attorneys since 2011 and an occupational and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Parma – Financial Management and Information Technology (2012M-96)
… adequate revenues to the town-outside-village (TOV) highway fund, which caused the TOV highway fund to report a deficit fund balance since 2007. At … the Board appropriated nonexistent fund balance in the highway fund budget for three of the last five fiscal years, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Fishers Island Waste Management District -- Purchasing (2015M-292)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through June 30, 2015. Background The Fishers Island Waste Management District is located in the Town of Southold in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Village of Greenwich – Justice Court Operations (2014M-023)
… manual cash records. The Court issues receipts for fines, fees and bail produced from its computerized accounting … the previous Justice remitted the balance of his bank account to the Village and subsequently closed the account when he left office on March 30, 2012, the current …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Village of St. Johnsville – Records and Reports (2015M-1)
… St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Privacy and Security of Student Data (2021-S-29) 180-Day Response
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s29-response.pdf