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Town of Duanesburg – Financial Records and Reports (2020M-116)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records and reports were complete, accurate, up-to-date or timely. The Town’s accounting records were not … financial information. As a result, the Board’s ability to monitor the Town’s financial affairs, accurately assess …

https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116

State Agencies Bulletin No. 1882

… Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement … bulletin may be directed to Payroll Retirement mailbox. … State Agencies Bulletin No 1882 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined

West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)

… Key Findings The Treasurer made duplicate payments to 11 vendors totaling more than $17,000, including … $3,200 that District officials did not find prior to our audit. District officials did not competitively bid a … appropriate supporting documentation. Audit all payments to ensure they are District obligations and based on original …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018m

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

U-Crest Fire District #4 – Travel Expenditures (2017M-35)

… Purpose of Audit The purpose of our audit was to examine the District’s travel expenditures for the period … adopted a resolution establishing a per diem rate of $100 to cover meals and incidental travel expenditures, which … trips, the District potentially could have saved up to $12,800 if discounted conference hotel rates were used …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35

Cambria Housing Authority – Financial Management (2015M-316)

… to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for the period January 1, 2014 through August 24, 2015. … five-member Board of Directors. Operating expenditures for 2014 totaled approximately $91,000. Key Findings Claims …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316

City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)

Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money

https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140

Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)

… that all disbursements are authorized by the Board before payment and adequately supported. Ensure that the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m

Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)

… As a result, voters were not afforded the opportunity to ratify or reject the Board’s decisions or have assurance … $149,000 in additional work that were not presented to and approved by the voters. The Board did not … Present future capital project plans transparently to voters. Competitively bid change orders exceeding the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex

Town of Hempstead – Compensatory Time (2021M-64)

… Appendix B includes our comments on the issues raised in the Town’s response letter. … Determine whether Town of …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Tully Central School District – Network Access Controls (2021M-138)

… Key Findings District officials did not ensure that the District’s network access controls over non-student user … whether they were appropriate or needed. As a result, the District had 47 unneeded network user accounts, including … or third-party consultants who no longer work for the District. Unneeded network user accounts can be potential …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Belfast Central School District – Reserve Funds (2021M-135)

… Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. Overfunded two … comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances to determine whether the amounts reserved are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135

Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)

… being assessed. Implement sufficient compensating controls to minimize the risks associated with the lack of segregation … within the Treasurer’s office. Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be documented and retained. Perform required annual …

https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50

Overview – Information Technology Contingency Planning

… continuity planning. IT contingency planning refers to the plans, policies, procedures and technical measures … a computer virus. Since no computer system can be expected to operate perfectly at all times, unplanned service … inevitable. The content, length and resources necessary to prepare an IT contingency plan will vary depending on the …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview

2022 Black History Month Celebration

… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside … the American Way. Click below to hear from these prominent black leaders who advocate for protecting people in need and …

https://www.osc.ny.gov/events/2022-black-history-month-celebration

Village of Maybrook – Financial Condition (2020M-54)

… balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating … adequate fund balance is available before appropriating it to finance operations. Develop and adopt a fund balance … and have initiated or indicated they planned to initiate corrective action. Subsequent Event Our audit …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54

Jamesville-Dewitt Central School District – Procurement (2016M-264)

… The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates five schools … competition when procuring professional services. In one instance, District officials overpaid a contract by …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264

Piseco Common School District – Authorized Investments (2023M-172)

… with statutory requirements. As a result, District investments were at an increased risk of loss.  District … investment policy and invested $35,000 in an investment account that is not statutorily authorized. The Board of … policy annually, but did not ensure the District’s investments were in compliance with the policy’s list of …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172

Beacon City School District – Information Technology (2023M-143)

… potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … the oldest of which was last used to log into the network in October 2017 as of September 21, 2021. The accounts … Recommendations  Disable unneeded network user accounts in a timely manner and periodically review network user …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143

DiNapoli Statement on the Passing of His Father Nicholas DiNapoli

… “My family and I mourn the passing of my beloved father, Nicholas P. DiNapoli. Dad passed away at …

https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoli