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Hudson City School District – Information Technology (2020M-157)

… of IT resources or provide IT security awareness training. We found questionable Internet use on four of six computers … tested. Disable 123 of the 462 enabled network accounts we examined. These 123 user accounts were unneeded and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157

Town of Friendship – Justice Court Operations (2021M-15)

… report - pdf ] Audit Objective Determine whether the Town of Friendship (Town) Justices properly collected, recorded, … required. Monthly accountabilities were not performed. As of December 1, 2020 the Town Board (Board) had not completed an audit of the 2018 and 2019 records, as required. As a result, the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15

Town of North Salem - Agricultural Exemptions (2018M-194)

… Granted three agricultural exemptions with assessed values of $543,390. Two of these exemptions lacked proper documentation and the …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194

Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

… properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) … and timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, … forgive late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

Remsen Central School District - Claims Audit Process (2019M-86)

… report - pdf] Audit Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive claims paid by check … Determine whether the claims auditor audited and approved claims before payment …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286

Tuckahoe Common School District - Purchasing (2018M-228)

… $48,965 and found that the District procured goods and services from 12 vendors totaling $23,678 without obtaining … Use competitive methods to procure professional services and purchases under the bidding threshold. Obtain Board authorization if necessary professional services exceed the Board-approved compensation in written …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228

Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)

… - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) … and properly supported. Key Findings Tuition billings for District students enrolled in out-of-district programs … supported. District officials overpaid two charter schools for 36 special education students by approximately $71,000 …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73

Town of Berkshire – Board Oversight (2023M-122)

… audited the Town Supervisor’s (Supervisor’s) records and whether the Supervisor filed the required Annual … claims totaling $51,519 or establish procedures to detect and prevent duplicate payments. We identified $12,465 in … payments. Annually audit the Supervisor’s records and reports. Ensure the AFRs were filed, as required. Key …

https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122

Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)

… Background The Pultneyville Fire District is a district corporation of the State, distinct and separate from the Town … total $132,950. Key Findings The Board has not adopted an investment policy, which is required by State General … District’s financial records. Key Recommendations Adopt an investment policy. Review the Treasurer’s monthly bank …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operations

State Comptroller DiNapoli Releases School District Audits

… spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Join Our Investment Team

… package options Generous paid time off A contributory retirement plan Flexible spending account options for health …

https://www.osc.ny.gov/common-retirement-fund/employment

Comptroller DiNapoli Releases Municipal Audits

… Comptroller Thomas P DiNapoli announced the following local government audits have been issued …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0

NYS Common Retirement Fund Reports Third Quarter Results

… New York State Common Retirement Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2019-20 was 5.28 percent for … real estate and real assets (8.6 percent) and absolute return strategies and opportunistic alternatives (3.5 … The NYS Common Retirement Funds Fund estimated return in the third quarter of the State Fiscal Year SFY …

https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-results

Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits

Town of Victory – Justice Court (2013M-66)

Town of Victory Justice Court 2013M66

https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66

Cost-Saving Ideas: Justice Court Consolidation Process

… Joint Resolution Disapproved Current Justice Court Structure Continues -OR- Town Board Adopts Resolution: File … Resolution/Petition Disapproved Current Justice Court Structure Continues -OR- Petition of Registered Voters: File … Joint Resolution Disapproved Current Justice Court Structure Continues -OR- Petition of Registered Voters: File …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-process

Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)

… included in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our … has standards and procedures for the maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and … included in our initial audit report Selected Aspects of Bus Fleet Maintenance Report 2009 …

https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-follow