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Developing an Effective Fund Balance Policy
Please print out the slideshow presentation prior to the webinar to following along for valuable information on how to develop an effective fund balnce policy.
https://www.osc.ny.gov/files/local-government/academy/pdf/fund-balance-012319.pdfTown of Ulysses - Information Technology (2021M-190)
… and protected against unauthorized use, access and loss. The Board did not adopt adequate written IT policies or a … Officials did not adequately manage local user accounts. The Board did not enter into a written service level agreement with the Town’s IT service provider. Sensitive IT control …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190City of Peekskill – Information Technology (2020M-164)
… report - pdf ] Audit Objective Determine whether City of Peekskill (City) officials ensured information technology … what constitutes appropriate and inappropriate use of IT resources was not enforced. Network User Accounts were … to initiate corrective action. … Determine whether City of Peekskill City officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Eligibility, Your Vested Benefit and Filing – Article 14 Benefits
… five or more years of credited service. You can choose to begin receiving your vested benefit at your early … of your FAS for each year of service. If you choose to begin receiving your benefit on or after age 55 but before … percent for each additional year your benefit begins prior to your early retirement age. If you defer filing for your …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingDiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… public corruption and holding public officials accountable for misuse of public resources." "Ruben Wills' crimes were a … stole taxpayer dollars to buy fancy purses and clothes for himself and his friends. New Yorkers deserved better. … they deserve. I thank Comptroller DiNapoli and his staff for their continued and valuable partnership on Operation …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeTown of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… taking additional steps to increase physical accessibility for the 67 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… Nine components at the City Court, such as grab bars in the restroom at the proper length and height. Four … at the Police Station, such as accessible parking spaces in the parking lot. Recommendation City officials should … taking additional steps to increase physical accessibility for the 30 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… identified in this report. City officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… identifying accessible parking spaces and stall doors in restrooms with automatic closers. Four components at the … taking additional steps to increase physical accessibility for the 24 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Peekskill City School District - Network User Accounts (2021M-195)
… not adequately manage and monitor network user accounts. In addition to sensitive information technology (IT) control … network user accounts, one of which was last logged on in January 2012. Ensured all users using IT resources …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Chautauqua County – Financial Condition (2023M-111)
… over $5 million as of December 31, 2022, was experiencing, on average, $150,000 operating deficits each year, and owed … agreed with our findings. Appendix B includes our comment on issues raised in the County’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Reporting of Billboard Income (Follow-Up)
… In addition, Finance was not doing enough to identify and follow up on properties with billboards. Finance had not routinely obtained and reviewed a Department of Buildings list of properties … such a listing showing 871 properties with billboards and noted that for 717 (82.3 percent), no income had been …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… percent in FY 2016 after growing at an average rate of 6.9 percent during the five prior fiscal years. The city’s … earnings fell short of target in FY 2016, and as a result the city could be required to increase its planned … city projects budget gaps of $2.8 billion in FY 2018, $2.9 billion in FY 2019 and $2.3 billion in FY 2020. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityFocus on Identity Theft
Identity theft is skyrocketing. The consequences are real.
https://www.osc.ny.gov/files/reports/pdf/focus-on-identity-theft.pdfDiNapoli: State Tax Collections Continue to Exceed Projections
… improve its long-term fiscal stability and better prepare for future uncertainties. The state should use these revenues to bolster reserves or for pay-as-you-go funding for critical infrastructure projects. Cash report findings: …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsNYS Common Retirement Fund Reports Third Quarter Results
… percent for the three-month period ending Dec. 31, 2020, and ended the quarter with an estimated value of $247.7 … the ongoing market volatility, our pension fund is strong and well-diversified and ready to meet any ups and downs. Investment gains will …
https://www.osc.ny.gov/press/releases/2021/02/nys-common-retirement-fund-reports-third-quarter-resultsEconomic and Policy Insight: New York State’s Clean Energy Fund
Between 2016 and 2032, the CEF is approved to collect $7.5 billion. Review of CEF-supported programs indicates some have exceeded the goals set out by the New York State Public Service Commission (PSC), while others appear not to be on track to reach their 2025 targets.
https://www.osc.ny.gov/files/reports/pdf/clean-energy-fund.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. East Aurora Union Free School District – Procurement (Erie County) The board and district officials did not always procure goods and services in a competitive manner. Officials did not …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1829.2
… units who meet the eligibility criteria are affected: Administrative Services BU02 Operational Services BU03 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18292-april-2020-civil-service-employees-association-csea-retroactive-2Wyandanch Union Free School District – Budget Review (B24-7-2)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … percent, more than the $9.4 million projected expenditure for 2023-24. The District’s proposed budget includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2