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Comptroller DiNapoli Releases School Audits
… employees’ personal internet browsing and their use of social media on district computers. Officials also did not … $76,378 that did not exceed the competitive bidding threshold. Out of those 15, auditors determined 11 purchase … for (totaling $27,440) for not participating in the health insurance program. In addition, five retirees received …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsAccounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75
This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/GASB-75-OPEB.pdfDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… of millions of dollars worth of medical equipment at the onset of the COVID-19 pandemic, including ventilators and x-ray … that now sits unused in storage facilities across the state, missing recommended maintenance and costing … of millions of dollars worth of medical equipment at the onset of the COVID19 pandemic including ventilators and …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringWest Genesee Central School District - Capital Assets (2023M-128)
… complete report – pdf] Audit Objective Determine whether West Genesee Central School District (District) officials … Determine whether West Genesee Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Herricks Union Free School District – Overtime (2019M-127)
Determine whether District officials properly approved and monitored overtime for custodial employees.
https://www.osc.ny.gov/files/local-government/audits/pdf/herricks-2019-127.pdfUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
Determine whether District officials appropriately monitored and controlled overtime for noninstructional employees.
https://www.osc.ny.gov/files/local-government/audits/pdf/union-endicott.pdfMarlboro Central School District – Information Technology (2021M-33)
… established adequate controls over network user accounts and settings. Key Findings District officials did not establish adequate controls over network user accounts and settings. Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Canajoharie Central School District – Fuel Purchasing (Montgomery County) … high-credit risk fee in March 2019. East Greenbush Central School District – Leave Accruals (Rensselaer County) District …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsPandemic Planning and Care for Vulnerable Populations
… that involves functional limitations in the areas of learning, language, and behavior. OPWDD provides these … Care Facilities (ICFs), allow clients to live in a community home setting with others and be as independent as … several months for OPWDD officials to provide data and access to key personnel to complete our audit tests, …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsTown of Butler – Highway Asset Accountability (2024M-115)
… diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Access Controls Over Student Information Systems (2014-MR-1)
… District [pdf] , Madison Central School District [pdf] , Poland Central School District [pdf] , Westhill Central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Susquehanna Valley Central School District – Information Technology (2020M-95)
… Ensure that computers were free from malicious software. In fact, two malicious software applications were installed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mWayne Central School District – Transportation Department Operations (2021M-160)
… a process to routinely evaluate the overall efficiency and cost-effectiveness of the transportation department’s … a process to routinely evaluate the overall efficiency and cost-effectiveness of the transportation department’s … department’s operations. Key Recommendations Develop and adopt written policies and procedures, including …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mVillage of Greenwich - Water and Sewer Financial Operations (2019M-229)
… whether Village officials effectively managed the billing, collecting, enforcing and accounting for water and … Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills were not … and procedures to provide adequate guidance for the billing, collecting and enforcing of water and sewer charges. …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… collecting recyclables and development of more efficient routes may also help lower costs. Consider contracting with …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsPort Washington Union Free School District – Payroll (2025M-38)
… pay clerical, custodial, maintenance, security and transportation employees’ salaries and wages? Audit Period … Employee compensation represents a significant portion of a school district’s (district’s) operating expenditures. … paid the salaries and wages authorized by the board of education (board). The District’s 2023-24 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… Former Oakfield Fire Department treasurer Samantha Hilchey was ordered to pay … Town Court. Hilchey created direct withdrawals from the department's account to pay her National Grid, Verizon … crime and making her accountable to the Oakfield Fire Department and the community." The Comptroller's audit and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… officials adequately managed network user accounts and developed an information technology (IT) contingency … to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan … did not: Develop written procedures for granting, changing and disabling user access rights to the network. Perform …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… and effectively enforced collection of delinquent real property taxes. Key Findings The Board: Did not ensure all … to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains … Village of Deposit Nonpayroll Disbursements and Real Property Tax Enforcement 2018M99 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mOpinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … of a fire protection district. You ask whether a town and a village may enter into an agreement pursuant to article … authorizes "municipal corporations", including towns and villages (see General Municipal Law, §119-n[a]), to enter …
https://www.osc.ny.gov/legal-opinions/opinion-93-6