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Village of Poquott – Justice Court Operations (2019M-214)
… complete report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in August 2016, the Court clerk … deposited $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214CUNY Bulletin No. CU-539
… bargaining increases. This Ratification Bonus Payment is pensionable. New Time Entry Code OSC has created a new … All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be automatically … Data page. The Ratification Bonus (Earnings Code “RBP”) is also taxable income subject to employment and income taxes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-539-cuny-retroactive-rate-increases-and-lump-sum-paymentComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… approximately $650,000 in cash kickbacks and payments for personal expenses. Rapfogel admitted that between January … August 2013, while working with Cohen, Joseph Ross of the insurance company Century Coverage Corporation and others, he stole in excess of $1 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingCayuga County Community College – Information Technology (2013M-291)
… inventory record of software that the College currently owns. There is no formalized plan to review machines for … software inventory list of all software that the College owns. Formalize a policy to perform reviews of College …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… a timely manner. Village officials generally agreed with our findings and indicated they will initiate corrective action. Appendix B includes our comment on an issue raised in the response. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Massena Central School District – Financial Condition (2016M-21)
… financial or capital plan to help ensure that these excess funds are properly used to benefit District residents. Key … necessary to settle current tax claims and return any excess amount currently in the tax certiorari reserve to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, Albany County, is governed by a Board … comprises eight voting members. The School was established in 2004 under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Village of Monticello – Board Oversight (2016M-337)
… before an actual water meter reading was done or address how water accounts should be billed for minimum usage. The … written policies and procedures to facilitate knowledge transfer. …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
Village of Fleischmanns Financial Condition and ClerkTreasurers Duties 2017M30
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Town of Western - Supervisor’s Records and Reports (2022M-184)
… oversight of the accountant’s work. As a result, the Town does not have accurate financial records and has been unable …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Village of East Hampton – Information Technology (2015M-187)
… tested and updated. Designate an administrator who does not perform or monitor financial or property tax …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… permissions to determine if they needed to be disabled. As a result, we identified the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June … left District employment between 2016 and 2021. Adopt a comprehensive IT contingency plan to minimize the risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… of Audit The purpose of our audit was to determine if Village officials provided adequate oversight of the Village’s financial operations for the period August 1, 2013 … activities. The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30State Comptroller DiNapoli Releases Municipal Audits
… users with IT security awareness training, or develop a disaster recovery plan. Officials were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … board’s oversight over the village’s financial operations. When auditors revisited the village in August 2020 to review …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Town of Crawford – Town Clerk (2021M-82)
… – pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not … and remit all collections to the appropriate parties in a timely and accurate manner . As a result of our audit …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Andes Central School District – Financial Management (2013M-250)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The … five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Nelsonville – Financial Operations (2012M-242)
… for the Clerk-Treasurer to follow when performing cash receipts and disbursement duties and did not audit, or … segregation of financial duties. Key Recommendations Adopt cash receipts and disbursement policies and procedures. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… was to assess the adequacy of the Treasurer’s records and reports and evaluate the internal controls over collections and disbursements for the period April 1, 2015 through August …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mQualified Personal Service Contracts (QPSC) Listing
… Force and on their agencies' websites. A QPSC is any new, renewed, or amended State agency contract with any non-State … A QPSC is any new renewed or amended State agency contract with any nonState …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingReview of the Financial Plan of the City of New York, August 2023
While May marked the end of the public health emergency in the United States, New York City continues to face the residual effects of the pandemic and the many unanticipated consequences on its finances, operations and economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2024.pdf