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East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… [read complete report – pdf] Audit Objective Determine whether East Hampton … The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationHammondsport Central School District – Multiyear Planning (2024M-54)
… [ read complete report – pdf] Audit Objective Determine whether Hammondsport … effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… As a result, the Village has an increased risk that funds could be lost, misused or misappropriated. We reviewed …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Town of Perth – Conflict of Interest (2024M-142)
… Board member approved the $13,183 payment. According to the Board member with the conflict of interest, he approved the claim because two Board members refused to approve the claim due to their concerns with his prohibited conflict of interest. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142State Comptroller DiNapoli Releases School Audits
… documents related to the issues identified in the initial report. Based on limited procedures, the district has made … documents related to the issues identified in the initial report. Based on limited procedures, the district has made … (Oswego County) District officials did not accurately report the district’s surplus fund balance, maintain surplus …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… The state Department of Health (DOH) has never put to use any of the money … donation campaign, according to an audit issued today by State Comptroller Thomas P. DiNapoli. The campaign, known … funds; adequately promote the funds to raise awareness and increase contributions; or adequately communicate with the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. … Services Captain and three Directors, is responsible for the Company’s overall financial management. During the … totaling $49,682 were not recorded in the Treasurer’s report or Company minutes as having been authorized for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialOpinion 89-28
… the opinion. IMPROVEMENT DISTRICTS -- Expenses (allocating cost of increase or improvement of facilities); (of excess water tank capacity); (payment of the cost of preparing a general map, plan, and report); (of … WATER DISTRICTS -- Improvement of Facilities (allocating cost of increase or improvement of facilities) -- Water …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Unified Court System Bulletin No. UCS-344
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2024 Form … will automatically apply the Prepaid Legal Service Benefit for the 2024 calendar year for employees who were in a status … Agencies must notify affected employees. Control-D Report: Control-D report NPAY771 (Time Entry Payment Report) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsOpinion 2005-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Akron Fire Department – Financial Activities (2014M-196)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was … and reported and that Department money was safeguarded for the period January 1, 2013 through April 16, 2014. … and the Town of Newstead. The Department’s expenses for the 2013 fiscal year totaled approximately $625,000 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Attica Central School District – Financial Management (2016M-127)
… the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.2 … reserves were established. Key Recommendations Properly report and use statutorily restricted money to pay related …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Niagara Charter School – Student Enrollment and Billing (2013M-294)
… to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. … teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were approximately $4.1 million. … than $10,200. We also reviewed the 2012-13 fiscal year FTE report prepared by School officials and found that the School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294DiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… of New York’s Sex Offender Registration Act (SORA) and report enforcement results to the state Division of Criminal … (DCJS). DiNapoli’s audit reviewed compliance with SORA for more than 3,600 moderate- and high-risk sex offenders … requirements and follow change-of-address policies. For example, ten departments (Broome, Buffalo, Cayuga, Mount …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… the enacted state budget leaves greater uncertainty for school districts, health care providers and local … governments this year than ever before, according to a report released today by New York State Comptroller Thomas P. … report notes the state has delayed the filing deadline for 2019 tax returns for individuals and corporations from …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesRochester City School District – Budget Review (B20-2-1)
… 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Town of Wells – Records and Reports (2024M-59)
… [read complete report – pdf] Audit Objective Determine whether the Town … financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59State Agencies Bulletin No. 1595.1
… between January 1, 2017 and December 31, 2017 Control-D Report Available Prior to Processing Control-D report NPAY539 (Non- Negotiated Payroll Checks) is available for agency use. Agency Actions Notify affected employees that stop payments will be issued for all uncashed payroll checks originally issued in 2017 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15951-outreach-escheatment-2017-uncashed-payroll-checksDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… Metz, 55, pleaded guilty today in Wyoming County Court to grand larceny in the third degree, a class D felony, … the first degree and official misconduct. She was ordered to pay restitution of $33,189 for the money she stole from … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftState Agencies Bulletin No. 1673
… between January 1, 2017 and December 31, 2017 Control-D Report Available Prior to Processing Control-D report NPAY539 (Non- Negotiated Payroll Checks) is available for agency use. Agency Actions Notify affected employees that stop payments will be issued for all uncashed payroll checks originally issued in 2017 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1673-outreach-escheatment-2017-uncashed-payroll-checks