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Town of Thompson - Board Oversight (2018M-69)

… did not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and … The Board did not adequately segregate the Comptroller’s duties and ensure that proper controls were in place over …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69

Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)

… Purpose of Audit The purpose of our audit was to determine if Facility officials achieved energy cost … during the scope period. Key Recommendations Continue to pursue areas that would generate additional cost savings … in the current flaring system and implement its plan to reduce the amount of biogas flared. … Ithaca Area …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234

Village of Croton-on-Hudson – Payroll (2017M-200)

… is located in Westchester County. The Village is governed by a Council–Manager form of government with an elected … worked. Consider adjusting the timesheet deadline so the payroll reflects actual hours worked. Develop more accurate …

https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200

Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)

… Purpose of Audit The purpose of our audit was to determine whether Village officials established adequate … manner. Financial reports were not prepared and submitted to the Board. Key Recommendations Segregate duties or … Ensure that financial reports are prepared and submitted to the Board. … Village of New Paltz Internal Controls Over …

https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201

More About This Retirement Plan – Article 14 Benefits

… New York State Legislature. These benefits are available to Tier 3 New York State and Local Police and Fire Retirement … Throughout this publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New York State and Local Retirement System, …

https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-plan

South Orangetown Central School District – Network User Accounts (2022M-24)

… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24

Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)

… IT control weaknesses were communicated confidentially to officials. Officials did not: Periodically review and … historical data from IT security awareness training to assess and provide adequate training to users. Periodically update the IT asset inventory. BOCES …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-and

Town of Randolph – Justice Court Operations (2021M-76)

… that all disposed of (closed) cases were properly reported to appropriate State agencies. Key Recommendations … cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all disposed cases to appropriate State agencies. Ensure that the clerk …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76

State Comptroller DiNapoli Releases Municipal Audit

… all projects prior to approval or monitor the performance of businesses that received financial benefits. Auditors …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audit

Medina Central School District - Capital Projects (2019M-163)

… Key Findings The Board and District officials could have improved their management of the Project. We found: District officials did not always obtain competitive pricing or obtain alternative … always approve change orders. Monthly financial reporting to the Board did not include an itemization of all Project …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163

Village of Bloomingburg - Financial Operations (2019M-246)

… the Office of the State Comptroller (OSC) or the Board in a timely manner. Key Recommendations Provide adequate …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246

Town of Rushford - Procurement (2020M-43)

… procurement policy and applicable statutes. Key Findings Of 59 payments totaling $632,000, two purchases totaling $175,000 were not competitively bid as required. Of 55 purchases totaling $189,000, 17 purchases totaling … request for proposals (RFP) and/or the required number of quotes prior to being made. The Town’s procurement policy …

https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43

City of Norwich - Emergency Medical Services Billing (2019M-112)

… did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents … $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. No one reconciles …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112

Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)

… Determine whether eligible Village employees received and used leave accruals in accordance with Village policies, and whether amounts paid for benefits were accurate. Key Findings The Treasurer did … separate records on leave accruals earned and used for administrative employees, or the amount of sick leave …

https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143

Charlotte Valley Central School District - Information Technology (2019M-27)

… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27

Suffern Central School District - Financial Condition (2019M-145)

… if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145

Village of Gowanda - Sewer Financial Operations (2019M-199)

… contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199

North Salem Central School District – Network User Accounts (2022M-140)

… that District officials should have: Developed procedures for granting, changing and disabling network user accounts. … 2011 and 2019. Key Recommendations Develop procedures for granting, changing and disabling network user accounts, … implement and comply with the procedures. Maintain a list of authorized user accounts and routinely evaluate and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140