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Village of East Hampton – Information Technology (2015M-187)
… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of approximately 1,400. The Village is governed … and real property tax software. The Board has not adopted a comprehensive disaster recovery plan. The Treasurer has …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Town of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town Board composed of a Town Supervisor and four council members. Budgeted water …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last year, according to data released today by State … Property tax levy growth for school districts and 10 of the states cities will be capped at 2 the same as last …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearNew York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… Public Funds Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewStreet and Sidewalk Cleanliness
… data analysis or cleaning route-planning purposes. DSNY does not monitor the daily performance of its street cleaning … the cleanliness of NYC’s streets and sidewalks, DSNY does not obtain detailed information from Project Scorecard … makers at Operations and DSNY with useful information, it does not provide DSNY with actionable cleanliness …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessFinancial Reporting and Asset Allocation
… The Fiduciary and Conflict of Interest Review is required to be conducted every three years by Section 136-2.5(g)(5) of …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationEscalation – Article 14 Benefits
… Service retirement benefits can be eligible for either full or partial escalation. If a benefit is eligible for full escalation, it will increase or decrease each April at a … will never decrease below the original amount paid. The full escalation date for a service retirement is the first …
https://www.osc.ny.gov/retirement/publications/1644/escalationHomeowners Association, Inc.
… revitalizing the community. The majority of the contract funds were budgeted for the purchase of equipment to enable … family pictures on an iPad Homeowners purchased with grant funds. We question whether Homeowners operated a functioning …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway … from December 2014 to August 2017. Conaway, 50, of Silver Springs, was released after her first court … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… notifications provide immediate, real-time communication and important information to the appropriate employer … will include a link to the employee’s Accrued Payments and Leave Credits page , which must be completed after you have made final payments to the employee and submitted your monthly report with the final payments. If …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsState Agencies Bulletin No. 2401
… of an automatic dues increase for employees represented by CSEA Local 1000. Affected Employees: Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 35, 41, 42, … At the request of Civil Service Employees Association (CSEA), Local 1000, OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2401-civil-service-employees-association-csea-local-1000-dues-increaseTown of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… claims auditor was also the Information Technology (IT) Coordinator (Coordinator), his audit of claims initiated by him totaling … $20,936 had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Town of Sheridan – Disbursements (2023M-101)
… Findings Claims and payroll-related disbursements were not always adequately supported, properly approved or for … The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without … for appropriate Town purposes, 234 totaling $313,112 were not audited or approved by the Board, 194 totaling $531,960 …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Woodbourne Fire District – Board Oversight (2023M-98)
… financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial … were more than necessary to fund operations. The Board did not: Ensure the Treasurer/Secretary (Treasurer) maintained … B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… three financial software user accounts unnecessarily had full access, and three individuals unnecessarily shared …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCentral Square Central School District – Fund Balance (2022M-196)
… fund balance, maintained surplus fund balance within the statutory limit and maintained reserve funds at … limit or maintain all reserve funds at reasonable levels. As a result, officials reduced the transparency of District finances and kept $8 million from productive use. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Thousand Islands Central School District – Financial Management (2022M-201)
… by $9.7 million (11.6 percent) between the 2017-18 and 2020-21 fiscal years and appropriated fund balance totaling … million, to pay debt-service costs during the 2019-20 and 2020-21 fiscal years as required. Key Recommendations Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Fine Fire District – Board Oversight (2023M-81)
… complete report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately … activities or maintain appropriate records and reports. As a result, more taxes were levied than needed to fund … increased risk for errors and irregularities . The Board of Fire Commissioners (Board) did not: Ensure basic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81