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Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… basic internal controls over cash disbursements. As a result, the former Treasurer was able to misappropriate over … audit, we learned the former Treasurer was deceased. As a result, we did not refer this matter to law enforcement. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59State Comptroller DiNapoli Releases Municipal Audits
… project owners’ self-reported job performance. As a result, the board has no assurance the reported job … billed and paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsElectronic Reporting
… Holders of unclaimed funds can send the Office of the State Comptroller reports using …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingOrdinary Death Benefit – Career Plan
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The … employed or retired during that period. Filing Your family or employer should notify us of your death as soon as …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitNorwich City School District – IT Asset Management (S9-22-18)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and … percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 53 IT assets to confirm their location and that they were inventoried, and … percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s … policies establishing reasonable fund balance levels for each fund. Reduce excessive fund balances and eliminate …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Massena Central School District – Financial Condition (2016M-21)
… The District overfunded the employee benefits accrued liability reserve by about $7.1 million and the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Erie County Probation Department – Restitution Payments (S9-20-11)
… Determine whether the Erie County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Town of Rutland – Water and Sewer Charges (2025M-30)
… process reviewed quarterly billing reports to help ensure meter readings, estimated readings and amounts billed were …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
Copenhagen Fire Department Controls Over Financial Activities 2015M270
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesNorth Tonawanda City School District – Information Technology (2023M-102)
… (District) officials properly secured user account access to the network and managed user account permissions in … but did not properly secure user account access to the network or manage user account permissions in the … network user accounts. Properly manage permissions for 517 user accounts in the student information application …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for the period July 1, 2015 through October 31, 2016. … Board adopted a policy granting check signing authority to seven Library staff members and officials, thereby …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Addison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through December 15, 2015. … fund balance of approximately $570,000 was not needed to finance operations. Four of the District’s reserves are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court's and the Supervisor's financial activities for the period January 1, 2012 through June 19, 2014. … records and reports. The Supervisor’s monthly reports to the Board did not contain sufficient detail to allow the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mAndes Central School District – Financial Management (2013M-250)
Andes Central School District Financial Management 2013M250
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250North Shore Public Library – Financial Condition (2013M-344)
… River Central School District and all of the Rocky Point Union Free School District and serves approximately …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344State Comptroller DiNapoli Releases Municipal Audits
… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The board did not conduct the … accurately maintain employee leave records. Leave balances for the former deputy highway superintendent from 2015 … not being properly recorded, while 89 hours was attributed to the deputy’s failure to use sick leave for lost time due …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits