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State Comptroller DiNapoli Releases Municipal & School Audits
… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The board and district … same period gave the impression that the district would have operating deficits totaling $6.7 million when it … million. Orleans County – Court and Trust Funds Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Research Foundation of the State University … York and New Jersey generally did not have documentation to justify the need for new or renewed contracts for personal … In addition, the authority did not provide documentation to support that it periodically reassessed all of its …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The city does not adequately safeguard electronic access to the water system. Also, the city has not established a … Inspections (Westchester County) The city does not have an adequate system to identify, track and monitor …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… crossings had instituted cashless tolling, that number rose to $1.6 million. Up to six images are captured per … with the expectation of collecting 100 percent of tolls due and a portion of the administrative violation fees owed. …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsOpinion 96-16
… MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town Law, §198 or a local law, use the proceeds from the sale to the county of all the property and facilities of a town … the construction of a new town hall. This is in response to your letter concerning the proposed sale to a county of …
https://www.osc.ny.gov/legal-opinions/opinion-96-16State Agencies Bulletin No. 2164
… The purpose of this bulletin is to notify agencies of the 2023 year end processing schedule for AC-230s (Report of … AC-230 processing and ensure accuracy of W-2 reporting for 2023, agencies must submit AC-230s to OSC in accordance with … Dates: Paychecks issued on or prior to October 25, 2023, are due immediately. Pay Checks Issued On Must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksOpinion 2009-2
… as a part of the general levy for town purposes ( see 1989 Ops St Comp No. 89-54, at 122; 1986 Ops St Comp No. 86-45, at 74). 2 Town Law § 209-q (13) (a), … area of the town outside of any villages ( see e.g . 1987 Ops St Comp No. 87-27, at 43; Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… partial amount advanced to an authorized cash advance bank account is being returned. See: Chapter VII, Section 10.C – … of this Guide. Misapplied payments made from the General Checking Account as notified by DTF – Treasury . Occasionally … All Adjustment Vouchers are subject to review and approval by agency personnel as well as OSC’s Bureau of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewOpinion 94-10
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the governing board of any county, city, village or town to create a commission on human rights. Sections 239-q and … (compare General Municipal Law, §240 which, with respect to municipal recreation programs, defines municipality as …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue bonds not to exceed approximately $4.2 million to … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… plan that details how District officials would respond to IT disruptions. As a result, officials had active but … that could be used as entry points for individuals to gain unauthorized access to the District’s IT systems, and … non-student user accounts were unneeded and should have been disabled. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationVendor File Advisory No. 3
… should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor add process, whenever possible. … and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor Add … should collect and record the email address and phone number for a vendors Primary Contact during the vendor add …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressSouth Seneca Central School District – Online Banking (2021M-164)
… officials improperly allowed a third-party administrator to access a District bank account. The Board’s online banking … practices and it assigns oversight responsibilities to an internal auditor. However, the District does not have an internal auditor and these responsibilities were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164State Comptroller DiNapoli Releases Municipal & School Audits
… and in a timely manner. As a result, officials do not have assurance that all collections at the golf course were … opt-out payments totaling $6,000. Officials were unable to explain why the former supervisor was treated differently … occurred and were not detected or corrected due to a variety of factors including a decentralized process for …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, including reserve funds, … Educational Services is a public entity created to provide shared educational programs and services to 25 … develop or use multiyear planning. BOCES officials have not developed plans that adequately describe their …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesWest Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases were approved in … order. Although the Board discussed purchases, it did not have written procedures or guidelines to identify individuals authorized to approve credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15State Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to identify employees in Payserv with a missing or invalid … requirement outlined in Payroll Bulletin No. 1492 may have a missing or invalid date of birth and must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemWillsboro Central School District – Student State Aid (2023M-119)
… 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would have already been received and benefited the District if … a timely manner. The District also claimed $8,569 in aid to which it was not entitled. District officials also did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Saratoga Springs City School District – Procurement (2023M-25)
… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … did not always procure goods and services according to policy requirements or maintain adequate supporting … purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Ordinary Death Benefit – Article 14 Benefits
… An ordinary death benefit may be payable to your designated beneficiary if you have 90 days of service and your death occurs: While you are … or While you are on an authorized medical leave for up to two years (which may be extended for an additional two …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefit