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A Message From Comptroller Thomas P. DiNapoli – Regional State Park Police Plan
… may receive if you die while working for a public employer or, if eligible, after you leave public employment (death … future. I encourage you to contact us with any questions or suggestions you might have. Sincerely, Thomas P. DiNapoli …
https://www.osc.ny.gov/retirement/publications/1867/message-comptroller-thomas-p-dinapoliBovina Fire District – Fund Balance (2015M-138)
… for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138State Agencies Bulletin No. 1579
… year. Effective July 1, 2017, the New York City Annual Tax Rate Table will incorporate a revised tax rate for taxpayers earning $500,000 or less. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeVillage of Lindenhurst – Claims Processing (2016M-345)
… a thorough and deliberate audit of all Village claims or formally appoint a claims auditor or a committee to fulfill the claims audit function. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… competitive bid laws are adhered to when purchasing goods or entering public works contracts in excess of the threshold established by policy or GML. Ensure that Village officials and employees comply …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Lyndon Fire District – Disbursements (2022M-132)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Aside from … exceptions, disbursements were authorized, supported and for appropriate District purposes. However, the Board could … review disbursement activities, there is an increased risk for unauthorized and inappropriate transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… January 19, 2017. Background The Genesee County Soil and Water Conservation District provides services and funds … of soil and water resources, improvement of water quality, preservation of wildlife habitat and management of …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Supported Browsers
… Web browsers Our website and online services support: … changing your browser settings. To learn how, visit your web browser's help center and search for "enable JavaScript." … properly. To learn how to manage your cookies, visit your web browser's help center. See our Privacy and Links …
https://www.osc.ny.gov/online-services/supported-browsersTown of Genesee – Disbursements (2016M-433)
… 2, 2016. Background The Town of Genesee is located in Allegany County and has a population of approximately … agreement with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… receipts or cancelled checks to facilitate the review of accounting records and reports. Controls over receipts and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andWalton Central School District - Fund Balance (2019M-209)
… exceeding the statutory limit by approximately $590,000 or 2.7 percentage points. When unused appropriated fund … the statutory limit by approximately $1.3 million or 6 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… exceeding the statutory limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance … exceeding the statutory limit by approximately $680,500 or 6 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… included. The Board did not adopt a fund balance policy or establish targeted funding levels for its reserve funds. … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Fishkill – Information Technology (2020M-153)
… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were … to initiate corrective action. … Determine whether Town of Fishkill Town officials ensured the Towns Information …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Findings The Treasurer did not maintain separate records on leave accruals earned and used for administrative … employees, or the amount of sick leave accrued and to be carried over to the next fiscal year. For 2018, the … for their health insurance premiums were inaccurate. Two surviving spouses had balances outstanding totaling …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Audit Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported and … manner to avoid unnecessary interest charges or late fees. Town officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Charlotte Valley Central School District - Information Technology (2019M-27)
… policies. District officials did not develop procedures for managing, limiting and monitoring user accounts and … officials did not provide IT security awareness training for District employees. In addition, sensitive IT control … IT security policies. Develop comprehensive procedures for managing, limiting and monitoring user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Waterloo Central School District - Financial Condition Management (2019M-137)
… that in total overestimated appropriations by $9.3 million for 2015-16 through 2017-18. Approved more than $9.3 million … statutory limit for fund balance and use surplus funds as a financing source for one-time expenditures, paying down … they planned to initiate corrective action. Appendix B includes our comment on an issue raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137George Junior Republic Union Free School District – Website Transparency (2021M-212)
… report - pdf ] Audit Objective Determine whether the George Junior Republic Union Free School District’s … planned to take corrective action. … Determine whether the George Junior Republic Union Free School Districts District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparency