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Delaware County – Assigned Counsel (2016M-384)
… County officials began working with the Delaware County Bar Association (DCBA) to update the County’s assigned …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-38425-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… plan; Service as a member or officer of the New York State Police; Service in the Regional State Park Police; Service in the U.S. military, as specified … be 50 percent of your FAE. If you are age 60 or older at retirement, with less than 25 years of creditable service, …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Sag Harbor Union Free School District – Child Care Program (2016M-211)
… of cash were adequately segregated. District officials have not established procedures specifying an official fee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Williamsville Central School District – Financial Management (2016M-274)
… The reserve fund policy did not adequately address how reserves would be funded and used. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Highland Central School District – Financial Condition (2013M-358)
… estimates. Adopt a formal budget process detailing how District officials should prepare the budget and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Village of Ilion – Information Technology (2015M-34)
… to examine IT controls over the Village’s electronic data and computer resources and the Water Department’s system for … Key Findings The Village experienced two information technology (IT) incidents in 2014 initiated by falsified …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Danby – Claims Processing and Procurement (2022M-127)
… totaling at least $12,043. Key Recommendations Determine how to appropriately address the former Supervisor’s health …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Red Hook Central School District – Financial Management (2016M-105)
… than necessary. The District has four reserve funds which have not been used to fund any payments over the five-year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… aid procedures and information technology (IT) controls for the period July 1, 2015 through January 10, 2017. … network in at least six months. The Board has not adopted a comprehensive disaster recovery plan. Key Recommendations … user accounts no longer needed are disabled or removed in a timely manner. At a minimum, procedures should require user …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… This section provides guidance to Business Units on how to determine if OSC has redirected a payment. Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountState Comptroller Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsMonticello Joint Fire District – Fiscal Operations (2017M-80)
… balance and the types and amounts for reserves, including how they will be funded and when they will be used. Review, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Owasco – Real Property Tax … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… - pdf] Audit Objective Assess whether payments to certain City officers and employees for unused leave accruals were … authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Village of Lyons Falls – Financial Management (2013M-393)
… 31, 2013. Background The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 (45 … As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s appropriations. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393State Comptroller DiNapoli Releases Municipal Audits
… and collection duties or establish compensating controls. In addition, late penalties were not properly assessed on … were supported, for appropriate purposes or paid timely. In addition, the board approved credit card charges totaling … officials did not provide IT security awareness training. In addition, the authority did not have adequate online …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Village of Dering Harbor – Board Oversight … water system cybersecurity threats. The city also did not have service level agreements (SLAs) with its IT vendors. … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Revenues Down $767 Million in May
… $766.9 million or 19.7% from the previous year, according to the monthly state cash report released today by State … the recession’s impact on tax receipts. As we continue to slowly re-open the economy, it’s critical that Washington … of Education made $4 billion in general aid payments to school districts. The General Fund ended the month with a …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayDiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… time last year. “Growth in local sales tax collections for April was modest for the third straight month and mostly driven by New York … two-fifths of counties experienced year-over-year declines for the month. My office will continue to provide regular …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearCharter School of Educational Excellence – Information Technology (2023M-174)
… we found: School employees did not have guidance on how to properly identify and secure sensitive student data. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174