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Harborfields Central School District – Information Technology Asset Management (2024M-9)
… inventoried and safeguarded. Complete, accurate and up-to-date inventory records help District officials ensure that … For example, we selected 50 of the District’s IT assets to locate the assets and confirm they were accounted for and … official inventory records. Officials were unable to provide acquisition information for the computers; …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetComptroller DiNapoli Releases State Audits
… of the North Country (DANC): Oversight of Procurements and Loan Programs (2015-S-3 ) Auditors determined that DANC … oversight for procurements and the loan programs, having established policies and procedures and maintained … NYSERDA's accounts receivable balance was attributable to a deferred collection schedule established in October 2011 by …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsDiNapoli Statement on Charges Against Former Delhi Village Clerk
… the public by allegedly writing $4,788 in village checks to herself for her personal use. She now faces grand larceny charges. Thanks to my investigators and auditors and their work with the New …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkTown of Fishkill – Information Technology (2020M-153)
… whether Town of Fishkill (Town) officials ensured the Town’s Information Technology (IT) systems were … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Spackenkill Union Free School District – Professional Services (2021M-89)
… taxpayers have little assurance that procurements are made in the most prudent and economical manner. District … Last sought competition for District insurance policies in 2012, more than nine years ago. However, the insurance … ensure professional services are completely procured and in compliance with District policy, and that written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Opinion 95-6
… (fines and penalties imposed by town justice with respect to violations of traffic control signals and speed limits in … for violations of traffic control signals) -- Remission to State Comptroller (fines and penalties imposed and … to the Vehicle and Traffic Law or any act relating to the use of the highways. Section 1803(1)(a) provides that: ... …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Town of Byron – Procurement (2024M-11)
… audit period. Did not obtain quotes or request proposals in accordance with the Town’s procurement policy for 10 … Recommendations Ensure goods and services are procured in compliance with competitive bidding statutes. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Comptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the conviction and … the state pension system and work with Attorney General Eric Schneiderman to punish those who defraud the pension …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142State Comptroller DiNapoli Releases Municipal Audits
… audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … without adequate oversight. Town of Orchard Park – Recreation Department Cash Receipts (Erie County) The board …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… complete report - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Chittenango Central School District – Information Technology (2023M-155)
… (District) officials adequately managed nonstudent network and local user account access and developed an Information Technology (IT) contingency … officials did not adequately manage nonstudent network and local user account access or develop an IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Opinion 2002-15
… charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting … the cost of maintaining a town hall building used for the offices of town officials is raised on a townwide basis. You …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdfComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Burke , Town of Deerpark , City of Newburgh and Rockland County . “In today’s fiscal climate, … budget complies with the property tax levy limit. City of Newburgh – Budget Review (Orange County) The city continues …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… to be legitimate District purposes, when the Treasurer does not maintain control of his electronic signature, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Opinion 92-24
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for … not have a paid subscription, may not be designated as an official newspaper. A town board is not required to designate an official newspaper, but if it elects to do so the board must …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… insurance for 18 years, heating, ventilation and air conditioning (HVAC) system maintenance for 12 years and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Menands Union Free School District – Information Technology (2021M-78)
… IT vendors’ roles and responsibilities. As a result, gaps in IT security practices occurred. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-7820-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Special Plan ERS Tier 36 Article 14B Sections 551 552 553 The 20Year Retirement Benefit Section 552 …
https://www.osc.ny.gov/retirement/publications/1841/20-year-retirement-benefit