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State Agencies Bulletin No. 995
… Purpose To explain the procedures for processing the June 2010 Tool Allowance payment. Affected … CSEA Operational Services Unit (BU03) Agreement provides for an annual Tool Allowance payment during June of each … Period A $175.00 Tool Allowance payment is payable for the period April 1, 2009 through March 31, 2010. Salaried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/995-june-2010-tool-allowance-payment-csea-operational-services-unitVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107State Comptroller DiNapoli Releases Municipal Audits
… over the work of the treasurer, who was responsible for receiving and disbursing cash, signing district checks … the treasurer filed required annual financial reports for 2017 through 2019 and they did not complete mandatory … made during the audit period and found that they were for proper district purposes. City of Dunkirk – Billing …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Caton No. 1 Fire District – Financial Oversight (2013M-262)
… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. … $270,000 or 169 percent of the budgeted appropriations for 2013. The Board has not adopted an investment policy as … as performing an annual audit of her records and reports for 2011 and 2012. The Treasurer failed to prepare and submit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Evans-Brant Central School District - Information Technology (2019M-121)
… Key Findings District officials did not provide IT security awareness training for individuals who used District IT assets. … officials. Key Recommendations Provide periodic IT security awareness training. Provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… and loss. Officials did not: Establish written procedures for granting, changing or disabling network user accounts or … Recommendations Develop and implement written procedures for granting, changing and disabling user access. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… Preet Bharara, the United States Attorney for the Southern District of New York, Thomas P. DiNapoli, New York State Comptroller, … Shantelle P. Kitchen, the Special Agent in Charge of the New York Field Office of the Internal Revenue Service … New York State Comptroller DiNapoli announced the arrest of Michael Klein the former treasurer of the …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportCenter Moriches Union Free School District – Payroll (2024M-155)
… events totaling $14,190 due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Oversight of School Safety Planning Requirements
… are complying with legislation and regulations governing school safety planning. The audit covers the period September … 2018. About the Program Incidents like the February 2018 school shooting in Parkland, Florida highlight the need for … schools have been required to develop and regularly review school safety plans as part of the Safe Schools Against …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsTown of Perth – Supervisor’s Records and Reports (2024M-149)
… by $584,018 and the highway fund was understated by $123,066. As a result, the Board lacked reliable records and … for audit, as required by New York State Town Law Section 123. The issues identified may have been detected had the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… whether the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not … on January 7, 2020. Did not make deposits and maintain accounting records in a timely manner. Did not file the … Determine whether the Town Supervisor maintained uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Legal Topics and Approvals
… Legal Topics and Approvals …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsComptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Albany … residency for all students. Officials also did not provide the board with tuition billing information throughout the year regarding the amount of tuition anticipated and …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsNew Rochelle City School District – Information Technology (2021M-142)
… established adequate controls over network and financial application user accounts to prevent unauthorized access, use … not establish adequate controls over network and financial application user accounts to prevent unauthorized use, access … District procedures were followed to communicate financial application user account changes to the vendor. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Comptroller DiNapoli Releases School District Audits
… competition for services from five of the six professional service providers reviewed. These providers were paid … audit period. Randolph Central School District – Financial Management (Cattaraugus County) Auditors determined that … later date. Tri-Valley Central School District – Financial Management (Sullivan County) The board appropriated …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … No. 2 Fire District , Northville Public Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal … did not record them in the accounting records. Town of North Norwich – Budgeting (Chenango County ) The adopted …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsLaFargeville Central School District – Information Technology (2021M-192)
… physical access or environmental controls over the server room. Improperly managed network user accounts. The … security and environmental controls over the server room. Immediately disable unneeded network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Controlling Access to Student Grading Systems in School Districts (2015-MS-3)
… [read complete report - pdf] We also released six letter reports to the following … School Districts: Arlington Central School District [pdf] , Elmira City School District [pdf] , Fairport Central … district officials with a business need (i.e., operations, instruction, management and evaluation) and users should have …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… 2, 2013. Background The C. H. Evans Hook and Ladder Fire Company No. 3 is one of four fire companies that collectively make up the City of Hudson … companies with fire equipment, safety gear, and a fire house, and funds the Company’s operations. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Monsey Fire District – Audit Follow-Up (2020M-62-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Monsey Fire District’s (District) progress, as … never audited. The audit included three recommendations to help the Board improve its oversight of the District’s … provides fire protection and emergency rescue services to approximately 35,000 residents over 15 square miles. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-f