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Town of Sheridan – Disbursements (2023M-101)

… and the Town Clerk (Clerk) was paid an additional $12,775 to perform some of the Town Supervisor’s (Supervisor’s) … position or duty. Ten individuals were paid $372,636 to exclusively conduct non-Town work related to an intermunicipal agreement, and the former Supervisor was …

https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101

Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)

… – pdf] Audit Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board … Determine whether the Valley Stream Union Free School District Thirteen District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178

Barker Central School District – Payroll (2023M-19)

… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven … Adopt a written payroll policy governing the use of overtime and establish procedures for reviewing payroll to … and necessary purpose. Perform a more thorough review of payroll during the payroll certification process. District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… established adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and … not establish adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and … and adopt policies and procedures addressing key network user access controls, such as user account management, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… Town residents, OSC and other interested parties’ ability to monitor the Town’s operations and financial condition. We … Supervisor did not: Review any of the 199 disbursements to ensure the disbursements were accurate and made for appropriate purposes and did not authorize the 44 …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41

Rondout Valley Central School District – Fixed Assets (2023M-36)

… not properly account for and monitor all of the District’s fixed assets. As a result, there is an increased risk fixed … combined cost of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf … on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Fine Fire District – Board Oversight (2023M-81)

… increased risk for errors and irregularities . The Board of Fire Commissioners (Board) did not: Ensure basic … documents (AUDs) were filed. Conduct an annual audit of the Secretary-Treasurer’s accounting records. Hold … 2021 – appropriations were overestimated by an average of $43,300, or 40 percent. Develop and adopt written …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

City of Salamanca – Employee Benefits (2023M-96)

… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

Comptroller DiNapoli Releases Municipal Audits

… to directly withdraw 25 payments totaling $77,615 from the bank account. In addition, the Clerk of the Legislature did …

https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-audits

About the Academy

… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and … Ben Schwartz Ben Schwartz is the Assistant Director for the Information, Research and Training Branch of LGSA. … sought-out trainer and technical assistance resource for local government officials throughout the State. He has …

https://www.osc.ny.gov/local-government/academy/about-academy

Accounts Payable Advisory No. 36

… Subject: Fiscal Year End - Vouchers and Expense Reports Guidance: The Office … vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to Financial … Fiscal Year End Vouchers and Expense Reports …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reports

Comptroller DiNapoli Releases School Audits

… former district treasurer attempted to manipulate her paid leave accruals by adding 60 unauthorized sick days valued at … that they discovered through an informal review of leave records that the former treasurer attempted to manipulate her paid leave records. District officials corrected the leave …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1

Opinion 94-10

… the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human rights commission) MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village commission) GENERAL MUNICIPAL LAW, §§119-o, 239-o: A town …

https://www.osc.ny.gov/legal-opinions/opinion-94-10

Comptroller DiNapoli Releases State Audits

… may be misappropriated, or used for personal use. In a follow-up, auditors found the department has made some … the four prior recommendations, one has been implemented, two have been partially implemented, and one has not been … Psychiatric Institute, established in 1895, is one of two clinical research facilities administered by the Office …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-audits

Opinion 92-24

… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) GENERAL CONSTRUCTION LAW, §60; PUBLIC OFFICERS LAW, … so the board must follow the order of selection set forth in Town Law, §64(11). You ask whether a town may designate as …

https://www.osc.ny.gov/legal-opinions/opinion-92-24

DiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny

… Acting Superintendent Kevin P. Bruen announced the arrests of former state police mechanics Jeffrey Rapasadi and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. … on this case.” Rapasadi, 57, and Relyea, 64, both of Canastota, were non-sworn civilian employees responsible …

https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larceny

Comptroller DiNapoli Releases School Audits

… permissions to only those functions that are necessary for their job duties, the district did not act on this … projections in the tentative budget are reasonable, except for appropriations for tuition fees for high school students, charter school … Thomas P DiNapoli announced his office completed audits for the AlfredAlmond CSD Beacon City School District …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits

City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)

… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … 1, 2016 through March 31, 2017. Background The City of Sherrill is located in Oneida County and has a population … City of Sherrill Payroll and Community Activity Center Cash …

https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228