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Town of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60DiNapoli: School District Tax Cap Levy Remains at 2%
… Property tax levy growth for New York’s school districts and … the fifth year in a row, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … fiscal year end. “For the fifth consecutive year, the property tax levy for school districts and 10 cities will be …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentFiscal Stress Monitoring System Statistics
… FSMS non-filing local governments. Below is an interactive map showing the percentage of municipalities that received a … the “FSMS Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did … to receive a score. Lastly, selecting a county on the map will display the filing status, fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… not properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid … purpose . When credit card charges are not reviewed in a timely manner or supported, it could result in … charges or unauthorized payments being unresolved. During the 20-month audit period, the School’s credit card …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials … were adequately supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… inappropriately altered, accessed or used. In addition to the sensitive network access control weaknesses that were … employee IT security awareness training. Review and assess the need for 292 inactive network user accounts. In addition, the District did not have a written agreement with BOCES to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Village of East Hampton – Information Technology (2015M-187)
… Board has not adopted written computer-related policies to address user access, data backups, remote access or password … Key Recommendations Adopt policies and procedures to address internal user access, data backups, remote access and … should be periodically tested and updated. Designate an administrator who does not perform or monitor financial or …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… accordance with established policy guidelines (guidelines) and ensured businesses complied with loan agreements. Key … from the Program in accordance with established guidelines and did not ensure businesses complied with their agreements. … One loan exceeded the allowance by $37,500 or 100 percent and the second by $15,710 or 76 percent. Officials did not …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Employee fringe benefit and indirect costs are permissible charges to … fiscal year, the Division of Budget will enter the new fringe benefit and indirect cost standard rates into the … within 3 business days. See Chapter VII, Section 9.A – Fringe Benefits and Indirect Costs Automation of this Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsRockland County – Budget Review (B21-6-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… for the lack of segregation of duties. Review and approve all adjustments made to customers’ water and sewer accounts …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116DiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped … up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … tax levy growth factors for all local governments Property Tax Cap: Inflation and Allowable Levy Growth Factors …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentErie County Probation Department – Restitution Payments (S9-20-11)
… Determine whether the Erie County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… Periodically issue RFPs to solicit competition when seeking professional services. Obtain verbal and written … to initiate corrective action. Appendix B includes our comment on an issue that was raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… [ read complete report - pdf ] Audit Objective Determine whether the Western … Program tickets in accordance with the New York State Gaming Commission’s (Commission) Regulations and Guidelines: …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Cohoes Housing Authority Internal Controls Over Payroll 2013M373 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of Auburn, Town of Owasco and the portions of the Towns of Sennett and Fleming that are within the Auburn Enlarged City School District. The Library is governed …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… signature on disbursement checks using a rubber stamp. No one compares the approved claim warrants to the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… The Office of the State Comptroller has developed five new “10-minute Tech Talk” cybersecurity training webinars for … 24. Phishing, to be released Oct. 31. In addition to the new series, prior years’ Cybersecurity Awareness Month … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… a comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information