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Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records … 1, 2009 through February 3, 2015. Background The Town of Marilla is located in Erie County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Controls Over Equipment (2017-N-9) 90-Day Response
To determine whether the New York City Health and Hospitals Corporation (H+H) has established adequate controls over equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17n9-response.pdfState Comptroller DiNapoli Releases School District Audits
… increases are outpacing revenue increases. The increases in expenditures were driven by personnel costs and BOCES … which has allowed them to offer an additional class in-house. Officials calculated potential savings of over … this action. Furthermore, officials negotiated a change in the employee contracts to reduce the district’s share of …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Commack Union … It took between 11 and 55 days from the initial visits for officials to locate 80 additional IT assets. Because of …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsOpinion 97-6
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System … with the construction of an addition to an existing building for purposes of housing the E911 operations, … is to "provide counties with a funding mechanism to assist in the payment of the costs associated with establishing and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Collection of Special Hauling and Divisible Load Overweight Permit Fees
… Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can be … we tested, we found significant and pervasive weaknesses in internal control at the regional office level that … of pre-signed checks provided by select repeat customers in an effort to make their application experiences easier and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesBelleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … School District – Information Technology (Jefferson County) District officials did not provide information … – Bank Reconciliations (Suffolk County) Auditors found the treasurer did not prepare 26 of 43 months of bank …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsDiNapoli Expands State Pension Fund's In-State Investment Program
… Comptroller Thomas DiNapoli and the New York State Common Retirement Fund, Hamilton Lane is excited about the expansion … partnership with NYBDC . About the New York State Common Retirement Fund (CRF) The New York State Common Retirement … that enable clients to participate in the private markets asset class on a global and customized basis. Learn more …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Hauppauge Union Free School … County) District officials did not properly account for leave accruals for 22 of the 49 employees’ accrual …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsTown of Milan - Town Clerk/Tax Collector (2018M-257)
… and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million … fees to applicants during the audit period. Twenty-nine property tax payments totaling $56,308 were deposited from … to 19 days late. Key Recommendations Ensure that all real property taxes are deposited and remitted to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed the technology use section of the employee handbook and found that it did not clearly define use that …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Keene Central School District – … State Aid (Essex County) District officials did not apply for all transportation aid in a timely manner and were at …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsState Contract and Payment Actions in March
… or lack of documentation. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/04/state-contract-and-payment-actions-marchAbout Statement No. 67 – Governmental Accounting Standards Board
… Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : Establishes accounting and reporting standards for public pension systems. Defines the way public pension plans … supplementary information disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or Statement of …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Hamburg Central School District - Information Technology (2019M-10)
… 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/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Red Hook Central School District – Inventories (2023M-133)
Determine whether Red Hook Central School District (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/red-hook-central-school-district-2023-133.pdfNewfane Central School District – Financial Management (2020M-88)
Determine whether the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/newfane-2020-88.pdfNewfield Central School District - Information Technology (2019M-181)
Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/newfield-2019-181.pdf