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State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsOpinion 93-16
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for … Law, §217[f]) GENERAL MUNICIPAL LAW, §217(c),(f): Volunteer firefighters who also serve as paid employees of a … and conditions of his or her employment. Permitting a volunteer firefighter to take time off to respond to fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-16XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… incurred, there must be both an external obligating event and an internal obligating event resulting from normal operations. External Obligating … become legally enforceable due to an external obligating event. Per paragraph 9 of GASBS 83, external obligating …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … of water or approximately 71 percent of the water pumped in fiscal year 2015-16. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, … at the Town pool. The Town did not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal years, sales tax of $130,615 that should have been allocated to part-town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities for … and provide oversight and management of the Village Hall building project. The second floor of the Village Hall is … Village of Washingtonville Village Hall Building Project and Board Oversight 2015M37 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… through November 24, 2014. Background The Olean Volunteer Fire Company No. 1, Inc. is located in the Town of Olean, Cattaraugus County, and provides fire protection within an area of the Town. The Board of … Town of Olean Volunteer Fire Company No 1 Inc Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… Purpose of Audit The purpose of our audit was to review the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 through April 17, … in the 1970 contract and consult with the Town attorney to identify the appropriate manner to address any previous …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had … management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and … management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of … has administrative rights to the Village’s financial software. Therefore, she has the ability to add users, modify … Although audit logs are available through the financial software, they are not generated and reviewed by Village …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Division of Housing and Community Renewal Bulletin No. DH-14
… increase. If the employee’s Job Data information does not match the information on Position Data, a row will not be … following: Salary Below Minimum Position and Job do not match NHRP 703 Mass Salary Additional Pay Report This report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-14-april-1-2004-salary-and-location-pay-increasesDiNapoli: Central NY Village Official Stole More Than $100K
… on a spending spree, even going as far as doubling her own salary without detection. This employee took full advantage …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Office of Temporary and Disability … not complete investigations in a timely manner and did not have performance measures in place to effectively monitor … State-certified women-owned business enterprise should not have been claimed as credits toward the MWBE goals and one …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… provide insights into companies’ climate risk exposure, strategies, and scenario planning; and include Scope 1, 2, …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… schools often rely on third parties to provide a variety of IT-related services. For your protection and to avoid … shared PII upon the contract’s expiration (e.g., whether, when and in what format it will be returned and/or whether, … responsibility for various aspects of the IT environment (i.e., the local government/school or service provider), which …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesComptroller DiNapoli Releases School Audits
… office completed audits of the Cheektowaga-Maryvale Union Free School District , Corinth Central School District , … appropriately and effectively.” Cheektowaga-Maryvale Union Free School District – Financial Condition (Erie County) The … office completed audits of the CheektowagaMaryvale Union Free School District Corinth Central School District …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsTown of Newstead – Joint Highway Facility Project (2012M-260)
… examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August … the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 … with not only the construction phase of a joint highway facility (Project) but the facility’s future operation and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Village of Middleport – Water and Sewer Rents (2013M-313)
… Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 … and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 … Clerk-Treasurer properly billed, collected and deposited water and sewer rents. However, she did not maintain timely, …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… $5.7 million for the general fund and $3.6 million for the highway fund. Key Findings The Board did not develop hiring … to the Board’s approval of their employment and pay rates. Highway employees were paid $1,413 for time not worked when … earned leave accruals to which she was not entitled. Highway employees were overpaid $1,861 due to incorrect pay …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Town of Huntington – Payroll and Legal Services (2013M-28)
… our audit period, without using the request for proposals (RFP) process outlined in the Town’s procurement policy. … in accordance with these agreements. Consider using a RFP process to procure professional service providers. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28