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Comptroller DiNapoli Releases Municipal Audits
… Ridge Volunteer Fire Company , Schenectady Municipal Housing Authority and the Town of Stockton . “In today’s … monitor the treasurer’s work. Schenectady Municipal Housing Authority – Payroll (Schenectady County) Authority …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Information Technology (Allegany County) Officials have not implemented appropriate policies and procedures to … data are properly safeguarded. The village also does not have a recovery plan or breach notification plan and has not …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Village Fiscal Stress Declines Again
… 33 villages have received a fiscal stress designation in at least one year. The villages of Andover, Catskill, Pomona …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againState Police Bulletin No. SP-114
… Criteria The legislation provides for the following increases: April 1, 2007 Retroactive Salary Increase A retroactive 3% Salary Increase rounded to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-114-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherNew Roots Charter School - Lunch Operations (2019M-73)
… meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Hamburg Central School District - Continuing Education (2019M-11)
… segregated or monitored. The Board and District officials have not established written policies and procedures … education cash receipts process. The District does not have assurance all continuing education cash receipts are properly accounted for due to internal control weaknesses. Key Recommendations Segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… were reasonable. Key Findings The District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental cars by using New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … signed or acknowledged by all employees and city officials have also not classified personal, private and sensitive … without authorization. In addition, city officials have not ensured that employees received adequate cyber …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsCooperstown Central School District – Financial Management (2024M-65)
… the Cooperstown Central School District (District) Board of Education (Board) and District officials properly managed the District’s fund balance and reserves. Key Findings The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Selected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… Objective To determine the extent of implementation of the seven … established in 1921 as an interstate public entity created to control the port district of New York and New Jersey, … and Grove Street. In the Aviation sector, PANYNJ did not have written agreements between the airport operator and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followEn-Con Police Disability – En-Con Police Officers Plan
… willful negligence, regardless of your years of service. (For a disability not sustained in service, you must have at … you must apply within 90 days of the discontinuance. For this benefit, “service” is when you are: On the payroll; … been receiving in the position from which you last retired for disability. If you have 25 or more years of En-Con police …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disabilityOpinion 89-16
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … must determine how foreign fire insurance tax moneys are to be used for the benefit of the department or company. … illegal or improper purposes. Should the members decide to use these moneys to pay for the publication of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Town of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning for the period … approximately $1.2 million. Key Findings Town officials have not established a multiyear financial or capital plan. Town officials have not established a fund balance or reserve policy. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Mitigation for Extreme Weather Conditions and Flooding
To determine whether the Long Island Rail Road (LIRR) performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s6.pdfMitigation for Extreme Weather Conditions and Flooding
To determine whether the Long Island Rail Road (LIRR) performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s6-response.pdfHow is an audit scheduled?
… audits of school districts and BOCES by our Office. … How is an audit scheduled …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledTown of Mooers - Cash Management (2020M-36)
… Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive … maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … our comment on an issue that was raised in the Town’s response letter. … Determine whether Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36CUNY Bulletin No. CU-290
… using the effective date of the appropriate raise and the new compensation rate. A separate request must be made for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-290-cuny-managerial-pay-plan-retroactive-increases-2003-2006Interfund Loans
Please print out the presentation prior to webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/interfund-loans-04-16-20.pdfAccounting for Medicaid-Related Intergovernmental Transfers
This bulletin is to provide accounting guidance to counties for Medicaid-related intergovernmental transfers (IGTs).
https://www.osc.ny.gov/files/local-government/publications/2021/pdf/accounting-for-medicaid-related-intergovernmental-transfers.pdf