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Village of Irvington – Selected Financial Activities (2015M-265)
… 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in Westchester County. The Village, which has approximately 6,500 residents, is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Town of Woodstock - Information Technology (2018M-211)
… Town officials ensured the Town’s Information Technology (IT) systems were adequately secured and protected against … Findings Employees accessed nonbusiness websites although it is prohibited by policy. Officials did not adopt a breach … with security awareness training. In addition, sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Haverstraw - Information Technology (2019M-125)
… were not provided with IT security awareness training. In addition to this public report, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Town of Union Vale - Payroll (2018M-31)
Determine whether Town officials established adequate policies and procedures over payroll leave and health insurance payments
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Belleville-Henderson Central School District - Information Technology (2019M-128)
… District officials did not provide IT security awareness training to all employees. District officials did not develop … Key Recommendations Provide periodic IT security awareness training to all employees who use IT resources. Develop written procedures for managing access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Broadalbin - Records and Reports (2018M-63)
… the Town’s finances. Key Findings The Supervisor did not maintain, or require his bookkeeper to maintain, … accounting records and reports. The bookkeeper did not record all cash transfers and advances between Town bank … in a timely manner. Annual update documents (AUDs) were not filed in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Environment, Energy and Agriculture – 2023 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2022-23, DEC All Funds spending totaled $1.5 billion, an … 33 percent year-over-year. This increase is accounted for by additional spending from federal clean water funding … program to establish an economy-wide cap on greenhouse gas emissions. Under statute, 33 percent of revenues in the …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Freeport Union Free School District , Island Trees Union Free School … School District , Wantagh Union Free School District , West Genesee Central School District and the Whitney Point … to verify that funds were deposited into a district bank account. Whitney Point Central School District – …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… practices and ensure surplus fund balance is in compliance with the statutory limit. Officials consistently … as required. As a result, the district was not transparent with taxpayers and has levied more taxes than necessary. … documentation. The payroll clerk was not provided with supporting documentation for an administrator’s …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… Public Library – Donations and Circulation Desk (Saratoga County) The board has not established procedures for the … activities. Bovina Fire District – Fund Balance (Delaware County) The district’s available fund balance has accumulated … Village of Nelliston – Department of Public Works Payroll (Montgomery County) The board did not establish policies and …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal 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/2014/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… District and the Mount Morris Central School District . “In an era of limited resources and increased accountability, … developing reasonable budgets and managing fund balance in a responsible manner. Corinth Central School District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… totaling $2 million that included vehicle and equipment parts and solvents, reimbursements to officials and employees … approved 47 disbursements totaling $9,769 for vehicle parts that were not compatible with any Town vehicles or … disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementHughsonville Fire Company – Financial Activities (2014M-201)
… through February 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town … Hughsonville Fire Company Financial Activities 2014M201 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Averill … Oswego, Rensselaer and Westchester counties . “In today’s fiscal climate, budget transparency and accountability for … of the payroll process. She entered new employees, pay rates and employees’ time worked from their time records into …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: City University of New … computer systems as an integrated and flexible state-of-the-art program. Auditors, however, concluded that CUNY’s … employee had unauthorized grade change capability. For the period January through May 2015, this student employee …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Fire Company, Inc. – Audit Follow-Up (Schenectady County) A previous audit, Schonowe Volunteer Fire Company, Inc. – … were followed. The audit included eight recommendations to help officials monitor and improve the company’s financial … corrective action plan what actions they would take to implement the audit’s recommendations, the board and …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsOversight of Child Protective Services Outside New York City (Follow-Up)
… Purpose To determine the extent of implementation of the three … 4, 2009, determined that the districts are intervening in a timely and appropriate manner to protect the children who are at risk in the most serious …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not … returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the administrator had not returned $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Determine whether the Utica Harbor Point Development Corporation Corporation Board of Directors Board and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-and