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Town of Smithtown – Departmental Operations (2017M-66)
… through August 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is governed by an elected five-member Town Board. General …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Purpose of Audit The purpose of our audit was to review controls over payroll and fire protection and … employees were credited with leave time valued at $22,602 to which they were not entitled. The Town did not hold public … and direct supervisor. Recover any overpayments made to employees. Hold a public hearing annually prior to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… stock. Disbursed 106 payments totaling $782,518 prior to Board approval. Kept a Town computer used to record cash transactions upon leaving elected office. The … returned; however, all data had been erased prior to its return. In January 2024, the former Supervisor was …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… Key Recommendations Ensure fees are charged according to Board-approved fee schedules and deposited timely. … recording and depositing. Review collection activities to ensure accountability and cash is safeguarded. Restrict users’ access to delete records in the financial system and from creating …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Rockville Centre Union Free School District – Information Technology (2023M-140)
… that a user’s Internet browsing exposes the District to malicious software that may compromise data … This diminishes accountability and the District’s ability to protect District computers and the data contained therein. … data management regulations. Limit the use of IT resources to only include District activities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mChateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records … periodic reviews of employee leave accrual balances to ensure their accuracy. Key Recommendations Ensure that … leave is both earned and carried over from one fiscal year to the next. Designate an individual who is independent of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… $117,720 without competition. Did not secure access to the fuel pumps or maintain records for fuel usage or … the Town’s fuel tanks without a key fob or other control to ensure only Town employees used the fuel for Town … business. Because officials did not establish controls to safeguard the Town’s fuel, Town officials cannot ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… were accurate. Officials also did not establish procedures to help ensure that calculations were accurate, reviewed or … estates of three former employees may have been entitled to separation payments totaling $23,937 that they did not … of insurance on file. We also found buyout payments made to 10 employees (33 percent) had calculation errors totaling …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolMiller Place Fire District – Credit Cards (2024M-58)
… report – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire … to initiate corrective action. … Determine whether the Miller Place Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58CUNY Bulletin No. CU-612
… Purpose To provide agency instructions for processing the 2017 CUNY … through December 31, 2017, receive $211.84. Agency Actions To pay the 2017 CUNY Nurses Health Specialty Differential to eligible employees, agencies must enter the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-612-2017-city-university-new-york-cuny-nurses-health-specialtyCUNY Bulletin No. CU-391
… Purpose To explain processing of the 2009 Prepaid Legal Service … Therefore, the value of this benefit will be added to the employee’s earnings and reflected on the 2009 W-2 … units listed below. Note : Zip code criteria only apply to members of District Council 37. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-391-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-354
… Purpose To explain processing of the Prepaid Legal Service Benefit … Therefore, the value of this benefit will be added to the employee’s earnings and reflected on the 2008 W-2 … in October 2008. Note : Zip code criteria only apply to members of District Council 37. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-354-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Bath Central School District , Berne-Knox-Westerlo Central School District , King Center Charter School , New Hyde …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) District officials established adequate procedures to ensure that goods and services were procured in accordance … in 2016 and $1.3 million in 2017 were not always remitted to the supervisor and treasurer in a timely manner. In …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-578
… Purpose To provide agency instructions for processing the 2016 CUNY … through December 31, 2016, receive $211.84. Agency Actions To pay the 2016 CUNY Nurses Health Specialty Differential to eligible employees, agencies must enter the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-578-2016-city-university-new-york-cuny-nurses-health-specialtyDiNapoli: Fiscal Stress Remains Low Among Villages
… stress" and five villages and one city as "susceptible to fiscal stress." "Our indicators show fiscal stress is … low among New York's villages," said DiNapoli. "I continue to encourage local officials to be mindful about how practices today might impact …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… than forecast in May 2020 (initial projections), according to the March State Cash Report released today by New York … than anticipated,” DiNapoli said. “We face a long road to recovery, and the state’s economy still faces serious … most recent forecast; $918 million in payments were made to eliminate all remaining pension amortization costs; $692.8 …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsState Comptroller DiNapoli Releases Municipal & School Audits
… board. Claims totaling $109,158 were improperly paid prior to board audit, and claims totaling $533,518 were improperly … the former bookkeepers did not maintain time records to support the hours for which they were paid, and one … unrecorded receipts and voids enabled the former clerk to conceal cash collections that were recorded but not …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses, officials did not develop written procedures to identify and disable unnecessary network user accounts. As … not develop an adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Honors Leaders at NYS Association of Black and Puerto Rican Legislators Conference
… and policy consultant for almost 20 years. During his career, he founded Basil Smikle Associates, managed electoral … contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data … New York State Comptroller Thomas P DiNapoli hosted a …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-leaders-nys-association-black-and-puerto-rican-legislators-conference