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Town of Knox – Town Clerk (2020M-72)

… the Town Clerk (Clerk) recorded, deposited, disbursed and reported all money collected timely and accurately. Key Findings The Clerk did not record, … whether the Town Clerk Clerk recorded deposited disbursed and reported all money collected timely and accurately …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Town of North Collins - Recreation Department Cash Receipts (2020M-68)

… registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. The Co-Director’s child attended the after-school, … officials agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68

Clarence Fire District – Purchasing (2016M-297)

… process, when procuring professional services. Ensure that all District officials who are involved in the procurement …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297

Pearl River Union Free School District – Fixed Assets (2022M-126)

… cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed … approval. Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory list are immediately tagged and are in known locations. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126

York Central School District – Network Access Controls (2022M-93)

… District officials did not comply with Board policy to ensure adequate network access control procedures were … the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were communicated confidentially to officials. Key Recommendations Ensure officials enforce …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93

Town of Wappinger – Financial Condition (2013M-94)

… budgeted expenditures were consistently under-budgeted and reliance was placed on non-recurring revenues such as fund …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Town of Franklin – Financial Condition (2018M-8)

… of the Supervisor. Key Recommendations Reduce the Town’s reliance on TOV Highway fund balance as a financing source …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

New York State Payroll

… Payroll Bulletins All State Agencies City University of New York Housing and Community Renewal Other Bulletins … Improvement Project State Police State University of New York Transportation Unified Court System Job Aids Payroll … related to payroll services. Payroll Users Group The New York State Payroll Users Group, established in December …

https://www.osc.ny.gov/state-agencies/payroll

Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)

… (District) officials properly calculated employees’ leave accruals and accurately paid employees’ separation … Officials did not always properly calculate employees’ leave accruals, accurately pay employees’ separation payments, reduce leave balances when leave buybacks were processed or record …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67

Town of Pendleton – Capital Projects (2024M-72)

… planning, accounting and monitoring. Town officials agreed with our recommendations and indicated they will take …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72

Town of Hector – Employee Compensation (2024M-85)

… employee salaries or pay rates by position and/or employee name, and adopt resolutions for any employee salary or pay rate change that occurs during each year.  Ensure that employees …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85

Service Retirement Benefits – Special 20- and 25-Year Plans

… What is the pension benefit calculation for Section 383-e? Members … 20, up to a maximum of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension benefit calculation for Section 383-f? …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefits

Seaford Fire District – Length of Service Award Program (2014M-319)

… our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period … Seaford Fire District Length of Service Award Program 2014M319 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319

Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)

… Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit organization which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financial

Smithtown Fire District – Capital Project (2014M-231)

… and Suffolk County in which it is located. The District covers nearly 18 square miles and services approximately …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were … extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m

State Comptroller DiNapoli Releases School District Audits

… George Junior Republic Union Free School District – Website Transparency (Tompkins County) Although school district officials maintain a website, certain financial information was either not posted …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli announced today … the Department removed them from the Medicaid program. New York City Health and Hospitals Corporation: Controls Over … initial audit, issued in January 2019, determined that the New York City Health and Hospitals Corporation’s (H+H’s) …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-audits

XII.6 Overview – XII. Expenditures

… on how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and processes …

https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overview