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Town of Dix – Supervisor’s Control of Cash (2022M-57)
… bookkeepers, who performed all financial duties, including online banking. The Town Board (Board) did not adopt written … and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received … and procedures for cash receipts and disbursements and online banking. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Cambria Housing Authority – Financial Management (2015M-316)
… Tenant files did not contain documentation indicating how the Authority calculated rental amounts. The Authority … invoices or receipts. Maintain adequate documentation of how each tenant’s rent in calculated. Annually recertify each …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Greene Central School District – Financial Condition (2016M-17)
… a reserve policy that established reserves to be used, how they would be funded and when they would be used. The … a reserve policy that establishes reserves to be used, how they will be funded and when they will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Portville Central School District – Financial Condition (2013M-384)
… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in … fund balance is in compliance with Real Property Tax Law statutory limits and develop a plan for the use of excess …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Addison Central School District – Procurement of Professional Services (2023M-6)
… did not seek competition for most professional services in accordance with District policy. District officials: Paid … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that … professional services, as required by District policy and law. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Opinion 89-16
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by a special act, the members of the fire department or, in the case of a multi-company fire department, the members …
https://www.osc.ny.gov/legal-opinions/opinion-89-16DiNapoli: Trouble Ahead for Local Governments and Schools
… up while revenues are rapidly falling,” DiNapoli said. “In this year’s state budget, aid to local governments was … only a minor component of local government revenues in New York — about 5 percent of total revenues in 2018, … Property taxes could also be impacted by owners not being able to make payments. DiNapoli said his office is …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Invasive Species (Follow-Up) (2021-F-16) An audit issued in July 2020 found that while DEC had been active in establishing programs to address invasive species, … provided reasonable assurance that the public was not being unnecessarily exposed to lead at most armories, in …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsChenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the … to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Village of Millbrook - Financial Operations and Procurement (2018M-135)
… safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable … subject to the competitive bidding thresholds are made in accordance with General Municipal Law. Village officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Village of Hobart - Board Oversight (2018M-88)
… $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88State Agencies Bulletin No. 779
… increase. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind Veterans Annuity Background Pursuant to Executive Law Article 17, Section 362, Subdivision 3, the amount of any … section shall be the same amount as the annuity payable in the preceding year plus a percentage adjustment equal to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseUnified Court System Bulletin No. UCS-130
… new deduction code to be used for voluntary participation in a life insurance program administered by Allstate Life of New York. Affected Employees Employees in Bargaining Unit SA, represented by the Citywide Association of Law Assistants of the Civil, Criminal and Family Courts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkJamesville-Dewitt Central School District – Procurement (2016M-264)
… The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates five schools … those funds. Comply with New York State General Municipal Law and the District’s procurement policy for purchases above …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264State Agencies Bulletin No. 687
… Veterans Affairs in the previous year. The 2007 increase is 3.3 percent per the Director of Veterans' Affairs. Effective Date(s) The increase is effective 1/1/07; paychecks dated 1/30/07 OSC Actions On …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/687-2007-blind-veterans-annuity-increaseVillage of Spring Valley – Financial Activities and Information Technology (2012M-180)
… 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor … or reviewed and updated, policies as required by law and sound business practices. The Board did not audit …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately … reserve funds and did not make reserve fund expenditures in accordance with State law. One Justice did not perform bank reconciliations or …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Margaretville Central School District – Fund Balance (2015M-55)
… condition for the period July 1, 2013 through October 20, 2014. Background The Margaretville Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Campbell-Savona Central School District - Budget Review (B2-15-10)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … to issue obligations to fund operating deficits to submit their tentative budget for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10