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Arlington Central School District – Network User Accounts (2021M-110)
… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control … unnecessarily active ranging from August 2007 to January 2020. Developed methods to determine who is using each shared …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… were secure. Officials did not regularly review network user accounts and permissions to determine whether they were … District had the following unneeded accounts: 354 network user accounts (33 percent) 53 generic and/or shared user accounts (53 percent) Five administrative user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Town of Duanesburg – Financial Records and Reports (2020M-116)
… Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Marcy – Justice Court Operations (2020M-166)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … made reasonable efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the … monitor the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Town of Caneadea – Fund Balance Management (2020M-145)
Determine whether the Town Board Board effectively managed fund balances
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Newfane Central School District – Financial Management (2020M-88)
… operations and overstating appropriations concealed the actual surplus fund balance. When unused appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Freedom – Financial Management (2021M-191)
… did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the … funds increased by 45 percent during the past three years to approximately $735,000 as of December 31, 2020, or 69 … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… comprises 39 County Legislators. The Albany County Probation Department collected $464,508 and $542,187 in … Albany County Probation Department Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsSelected Aspects of Discretionary Spending
… provide low-cost capital and expert technical assistance for environmental projects in New York State. Its two major … costs that are appropriate and dollar thresholds for each. In addition, the policies should include the … supporting documentation and formal approvals necessary for such costs. Key Findings We sampled 152 payments totaling …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingDiNapoli and William Glasgall Op-Ed
… op-ed from New York State Comptroller Thomas P. DiNapoli and William Glasgall, Senior Director, Public Finance, at the … based in New York City. The full op-ed is below: In 2020 and 2021, the federal government sent an unprecedented amount of money to states and localities to blunt the impact of lockdowns and other …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edAnnual Financial Report Filing Deadlines
… Annual financial report due dates have been updated to reflect … Year End 2/28/2022. See fiscal year end dates and annual financial report filing deadlines for all counties, cities, … requests can be submitted by the CFO in the Annual Financial Reporting application or in a letter signed by the …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few instances, school districts within their borders. … Most counties in New York State share some portion of their local sales tax revenue with cities towns villages …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateTown of Machias – Supervisor’s Financial Duties (2021M-98)
… Town Supervisor (Supervisor) adequately performs his financial duties. Key Findings The Supervisor did not adequately perform his financial duties and cannot provide support for almost $1.6 … oversight of the bookkeeper. Provide detailed monthly financial reports to the Board. Review monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… Board: Improperly allowed the West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Lyme Central School District – Financial Management (2024M-87)
… use approximately $23,000 of appropriated fund balance to cover operating costs during the period. Reported fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87DiNapoli: State Tax Collections Dip
… $19.8 billion fell short of projections for New York state in the first quarter of the state’s fiscal year (SFY), a decline of $797.6 million, or … $454.1 million below projections, according to the June state cash report issued today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipComptroller DiNapoli's Legislative Program
… and exempted contracts, which are otherwise subject to the approval of the State Comptroller. 2025: Passed by the Assembly Prohibits … – S.8357 (Sanders/A.9574 (Anderson) - Allows a bank, in the discretion of the comptroller and the commissioner of … Archived Legislation items from the 202324 Session proposed by Comptroller DiNapoli to …
https://www.osc.ny.gov/legislationState Agencies Bulletin No. 2135
… Purpose The purpose of this bulletin is to inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected … The purpose of this bulletin is to inform agencies of the April 2023 Increase to Hazard Duty Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataState Agencies Bulletin No. 220
… Bargaining Unit (BU61), provides a minimum annual guarantee of $1,248 for Pre-Shift Briefing pay for employees … full fiscal year in Bargaining Unit 61, the annual minimum guarantee is pro-rated at $48.00 per pay period based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000