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Town of Chemung – Conflict of Interest (2022M-176)
… [read complete report – pdf] Audit Objective Determine whether any Town of Chemung (Town) officials had prohibited interests in Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
audit school district East Williston
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkCity of Middletown - Information Technology (2018M-235)
… use, access and loss. Key Findings City officials did not develop adequate IT policies or procedures. 70 user accounts have not been used in the last six months, 19 of these … accounts were never used and one account was last used to logon to the network more than nine years ago. Financial …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Arlington Central School District – Network User Accounts (2021M-110)
… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110DiNapoli Releases Review of First Quarter State Revenue Collections
… due to Medicaid expenses and the timing of the state’s pension contribution; General Fund spending (including …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsState Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Office for People With … Inc. Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2013-S-60) Auditors examined whether the … Impaired Brain Injured Children Inc. were valid and consistent with contract terms and were properly …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0Opinion 98-11
… on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real … meeting the requirements of Real Property Tax Law, §925, is considered timely. You ask whether a real property tax … the last day for the payment of taxes without penalty is timely, when the last day of the penalty-free period is a …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service … company located within a fire district) GENERAL MUNICIPAL LAW, §§215, 217: The members of the "auxiliary" of an …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… School District is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in Otsego County. The District operates two cafeterias, which serve approximately 885 students and is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionX.4.C Contacts – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Contacts” section of the Vendor Record contains all contacts entered by the vendor. A vendor can have multiple …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsTown of Clifton Park – Information Technology (2020M-162)
… use. Implement comprehensive procedures for managing, and monitoring user access to, the Town’s network and computers. Fourteen user accounts belonged to former employees who left Town employment one month to 15 years before our review. Have a written …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Wynantskill Union Free School District – Purchasing (2022M-85)
… thresholds. Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … audit and approve all claims prior to payment. As a result, there was an increased risk that improper or … could not be located and provided for our review. As a result, auditors could not confirm whether they were for a …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsWall Street Profits for 2014 May Not Reach 2013 Level
… Wall Street’s profits of $8.7 billion in the first half of 2014 were 13 percent lower than the same period last year. … that full year profits for the broker/dealer operations of New York Stock Exchange member firms (the traditional …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelState Agencies Bulletin No. 1861
… access are able to opt out of receiving a paper Form W-2 statement for the 2020 tax year. Affected Employees Employees … who choose to opt out of receiving a paper Form W-2 statement are affected. Background In accordance with IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … the checks, a rubber signature stamp was used, which is not permitted. The supervisor also did not review canceled … when paid. In addition, board members did not know what their claims audit responsibilities were, nor did they …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsCost-of-Living Adjustment – State Police Plan
… year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous … or more years; or Any age and have received a disability pension for five or more years. When you die, if you selected a pension payment option that pays a lifetime benefit to your …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentScarsdale Union Free School District – Overtime (2022M-105)
… costs may have been reduced by at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four … approximately $2.3 million. Key Findings The Board did not develop realistic budgets for its four major operating … which resulted in operating surpluses. Town officials have not developed a policy for acceptable levels of fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Southampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in … with our recommendations. Appendix B includes our comments on the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43