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Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Three of the Town’s funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances equal to at least 45 percent of the next year’s … plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Schuyler – Financial Management (2014M-182)
… fund balance in the general fund and sewer district fund. At current spending levels, the unrestricted, unappropriated …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… receipts and disbursements for the month and cash balances at month end. The Board should annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of New Albion – Justice Court Operations (2014M-161)
… totaled $855,869. Key Findings Neither Justice performed a monthly accountability analysis. Both Justices maintained two … for $53 collected in cash. Key Recommendations Prepare a monthly accountability analysis for all moneys held by the … The amount of bail held should be incorporated into the monthly accountability analysis. Ensure that all money is …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Disability Retirement – Divorce and Your Benefits
… retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not … property in a matrimonial action. Whether a member’s disability retirement benefit is subject to equitable … benefit. If the DRO does not specifically address a disability retirement, then the ex-spouse’s equitable …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementCopiague Union Free School District - Information Technology (2023M-150)
… District (District) officials properly managed nonstudent network user accounts and financial software access controls. … District officials did not properly manage nonstudent network user accounts and financial software access controls. … we found that officials did not: Disable 316 nonstudent network user accounts (24 percent) that were not needed, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Village of Cato – Water Financial Operations (2023M-145)
… capital plans until the Cayuga County Health Department forced the Board to submit a plan. In addition: $42,696 in … capital water needs were not appropriately planned for. Key Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… The trainings include: Cybersecurity Foundations, released Oct. 3. Software Management, released Oct. 12. Multifactor Authentication, released Oct. 17. Passwords, to be released Oct. 24. Phishing, to be …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsSeneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Determine whether the Seneca County County Department of Weights and Measures Department completed required testing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … businesses we tested during the audit were not included in the Department’s master list of 407 businesses. The Department had adequate documentation and procedures in place for addressing consumer complaints and performing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Lewis County – Purchase Cards (2024M-41)
… complete report – pdf] Audit Objective Determine whether Lewis County’s (County) purchase card charges were properly approved, … Determine whether Lewis Countys County purchase card charges were properly approved supported …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Town of Gorham – Budgeting (2023M-181)
… as of December 31, 2022. Budget transfers were made at year end, rather than as necessary throughout the fiscal year, resulting in appropriation accounts being over …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Greece Central School District – Procurement of Professional Services (2024M-129)
… 30, 2024: Officials did not seek or provide documentation to support the competition process for 33 professional … 2006 without seeking competition. Officials did not adhere to the District’s written policies and procedures. For …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mOperational Advisory No. 6
… to visit the Lapsing Information for State Agencies page at: http://www.osc.state.gov/agencies/lapsing/index.htm . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersComptroller DiNapoli Releases School District Audits
… School District – Fixed Assets (2019M-103) The district does not have a comprehensive policy for identifying and recording fixed … paid a total of $437,732 during the audit period. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … through April 28, 2014. Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Barnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Town of Union – Financial Condition (2016M-192)
… use. Additionally, rates are too low to allow the fund to break even, which results in taxpayer inequity, as the water …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Conflicts of Interest of Municipal Officers and Employees
… Conflicts of Interest of Municipal Officers and Employees …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesState Agencies Bulletin No. 1267
… which implemented the 2011-2015 Agreement between the State of New York and PEF, provides for payment of performance advances on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1267-october-2013-public-employees-federation-pef-performance-advances