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State Agencies Bulletin No. 995
… 7L, paychecks dated 7/15/10 (Institution) and 7/21/10 (Administration) Background Article 49.2c of the 2007-2011 … Equipment Mechanic Employees in General Mechanic and Park Worker titles who perform motor equipment repair duties and …
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)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … Determine whether the Village of Riverside Village ClerkTreasurers prepared and maintained …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… over user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not establish adequate … user accounts to protect against unauthorized use, access and loss. Officials did not: Establish written procedures for … accounts or user permissions. Disable 130 unneeded generic and nonemployee network user accounts of the 475 network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Brasher-Winthrop Consolidated Fire District – Board Oversight (St. Lawrence County) The board … over the work of the treasurer, who was responsible for receiving and disbursing cash, signing district checks and maintaining the accounting records. The board also did not audit district …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Town of Perth – Supervisor’s Records and Reports (2024M-149)
Determine whether the Town of Perth Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports to allow the Town Board Board to effectively manage the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Oversight of School Safety Planning Requirements
… develop and regularly review school safety plans as part of the Safe Schools Against Violence in Education (SAVE) Act. Among its key provisions, the SAVE Act created Section … the Education Law (Law) requiring public school districts, charter schools, and Boards of Cooperative Educational …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsEvans-Brant Central School District - Information Technology (2019M-121)
… security awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Caton No. 1 Fire District – Financial Oversight (2013M-262)
Caton No 1 Fire District Financial Oversight 2013M262
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Center Moriches Union Free School District – Payroll (2024M-155)
… complete report - pdf] Audit Objective Determine whether Center Moriches Union Free School District (District) … Determine whether Center Moriches Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… P. DiNapoli, New York State Comptroller, Shantelle P. Kitchen, the Special Agent in Charge of the New York Field … fraud and subscribing to false tax returns. Manhattan U.S. Attorney Preet Bharara stated: “Michael Klein repaid the … entrusted with the stewardship of an organization’s assets. Individuals who have access to an organization’s …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportLegal Topics and Approvals
… to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Conflicts of Interest: Municipal Officers and Employees, The Fundamentals of Article 18 of the General … describes the procedures for counties, cities, towns, and villages to apply to the State Comptroller for exclusion …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Albany Community … tuition anticipated and received. Charlotte Valley Central School District – Information Technology (Delaware County) … to district officials. Lowville Academy and Central School District – Claims Audit Process (Lewis County) …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsNew Rochelle City School District – Information Technology (2021M-142)
… report - pdf ] Audit Objective Determine whether New Rochelle City School District (District) officials … Determine whether New Rochelle City School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Town 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-67Comptroller DiNapoli Releases School District Audits
… The tax certiorari reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated … points over the limit. True North Rochester Preparatory Charter School – Financial Oversight (Monroe County) The board did not provide adequate oversight of the charter management organization’s work or actively direct and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Niskayuna No. 2 Fire District , Northville Public Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal climate, budget … spent appropriately and effectively.” Niskayuna No. 2 Fire District – Length of Service Award Program (LOSAP) …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsLaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, we found: 235 IT assets costing $108,462 were …
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)
… Grade changes tested that were made by non-teachers, after the marking periods closed, lacked supporting … helps prevent grade modifications without authorization after the close of a marking period) was not consistently … grade changes. Restrict the ability to make grade changes after the close of a marking period to designated individuals …
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)
… internal controls of the Company’s financial operations for the period October 1, 2009, to January 2, 2013. … reconciliations. Key Recommendations Seek reimbursement for the misappropriated funds. Develop internal controls over … the internal controls of the Companys financial operations for the period October 1 2009 to January 2 2013 …
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)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire … Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-f