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Opinion 93-12
… advance payment to the school district. March 12, 1993 David S. Shaw, Esq., Attorney Poughkeepsie City School …
https://www.osc.ny.gov/legal-opinions/opinion-93-12DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… spending, public authority financial data and information on 50,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney … of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County … to have stolen over $50,000 in pension benefits from the New York State and Local Employees Retirement System, payable …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overState Comptroller DiNapoli Releases School District Audits
… Non-emergency overtime was also not generally preapproved in writing. In addition, officials did not maintain documentation to … accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsBest Practices – Information Technology Contingency Planning
… disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The team should include … all responsible parties and ensure that it is periodically tested and updated as needed. The plan should focus on …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming … who had access to the district’s fuel tanks. Avon Central School District – Financial Management (Monroe County) The …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsOversight of the STEM Incentive Program
… and regulations, and whether HESC has only made payments on behalf of recipients who are in compliance with Program … 1, 2014 to July 23, 2018. Background HESC administers 27 State scholarship and loan forgiveness programs (including … The Program provides a full tuition scholarship to State high school graduates who pursue a STEM degree and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programCounty of Oneida – County Clerk (2025M-110)
… and timely manner? Audit Period January 1, 2024 – July 29, 2025 We extended our audit period to review certain Clerk … County Commissioner of Finance (Commissioner) within five days following the close of each month. During the period … fees totaling approximately $2.7 million averaged 69 days late from January 2024 through March 2025. The Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110City of Cohoes – Purchasing (2014M-192)
… policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively … about the use of State and County contracts. Ensure that City officials and employees comply with the City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Candor Fire District – Controls Over Financial Activities (2014M-268)
… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… and reporting of the District’s financial activity for the period January 1, 2012 through January 31, 2014. … The District’s general fund budget totaled $226,500 for the 2014 fiscal year. Key Findings The treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mCincinnatus Fire District – Financial Controls (2014M-49)
… and reported and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. … Board of Fire Commissioners. Its general fund budget for the 2014 fiscal year totals $233,379. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Hortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and reporting of financial activity for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… officials properly monitored and approved overtime for noninstructional employees. Key Findings The Board … officials did not properly monitor and approve overtime for non-instructional employees. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeCity of Binghamton - Water System Cybersecurity (2018M-152)
… City officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the electronic access to the water system. Implement a formal process to stay updated … City officials adequately safeguarded electronic access to the water system …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152BOCES Milk Bidding (2018-MS-2)
… report - pdf] We also released four letter reports to the following BOCES: Capital Region [pdf] , Dutches [pdf] … Maximized buying volume and allowed districts to receive the lowest price for chocolate fat free milk … half pints in 2016-17, in places where it was not used to maximize buying volume. BOCES officials’ responses to our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… ledgers. Bank reconciliations were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: Adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Montezuma Fire District No. 1 - Board Oversight (2018M-54)
Montezuma Fire District No 1 Board Oversight 2018M54
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax Collector maintained …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101New Hope Fire Department – Board Oversight (2017M-298)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Directors provided adequate … and update the bylaws, or adopt policies and procedures, to establish internal controls and provide guidance for cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298