Search
Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District lacked policies … Maintain an inventory of fuel keys and disable unaccounted for keys. District officials generally agreed with our … District officials adequately safeguarded and accounted for fuel purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Town of Fort Covington - Justice Court Operations (2018M-234)
… Determine whether the Town Justices collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact. Key Findings … Determine whether the Town Justices collected recorded and reported all fines fees and bail accurately and made bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… did not: Provide cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyDundee Central School District - Information Technology (2018M-74)
… safeguarded. Key Findings The Board and District officials have not adopted adequate IT security policies and … IT control weaknesses were communicated confidentially to District officials. Key Recommendations The Board and … comprehensive IT security policies, procedures and plans to safeguard computerized assets and data. Provide periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
GreenburghGraham Union Free School District Financial Condition 2016M159
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mHerkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … approximately $29.2 million. Key Finding BOCES officials have established adequate procedures over the claims processing function to ensure that claims were adequately documented and …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditAlbany Parking Authority – Cash Collections (2016M-181)
… 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany … construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget … procedures to ensure that all cash collections for parking are accounted for and deposited intact and in a …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Comptroller DiNapoli Releases School Audits
… always required employees to obtain written preapproval for working overtime, there is no assurance that overtime … County) District officials granted unnecessary permissions for changing student grades, assuming accounts and … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… District , Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, budget transparency … of the town's financial management was limited. Town of Somerset – Budgeting for Sales Tax (Niagara County) Although … Fire District Town of Moira Town of Oxford and the Town of Somerset …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1City of Glen Cove – Budget Review (B7-15-17)
… in revenue in the 2016 proposed budget from the sale of waterfront property and City officials were unable to provide … million in revenues associated with the property sale and waterfront development project, it should avoid using …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding professional service … provide evidence that they had obtained quotations or RFPs for eight purchases totaling $194,308. Town of East Hampton – …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2054
… Public Employees Federation (PEF), employees with peace officer status shall be eligible to receive an incentive … Scientific and Technical Services Unit with peace officer status under Section 2.10 of the New York State … Earnings Code ARC and/or ARO: Earnings Begin Date: The first date included in the adjustment Earnings End Date: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearmsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… are characterized by the following traits: The provider government (Federal or State) requires the recipient … nonexchange transactions may be governments (Federal as a provider, State and local) or nongovernmental entities. These … the following characteristics: They are not imposed on the provider or the recipient; and The eligibility requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsState Comptroller DiNapoli Releases School Audits
… District , Ithaca City School District , North Shore Central School District , Saugerties Central School District and the Wells Central School District . "In an era of limited resources and … School District Ithaca City School District North Shore Central School District Saugerties Central School District …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… Coca Cola Co. will consider the wages it pays all of its employees … take their entire workforce into consideration. I commend Coca-Cola for taking this step to help ensure that pay for its top executives is in line with the company’s overall compensation philosophy and long term performance, …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payState Comptroller DiNapoli Releases Municipal & School Audits
… to the loss of data and network resources. Middlesex Hose Company, Inc. – Fundraising (Yates County) Company officials … reconciliations and budget status reports to the executive board monthly. More than $1.1 million in checks were recorded … Wappingers Falls – Board Oversight , released in December 2023. That audit determined village officials did not provide …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… accounted for over half of the net out-migration in 2020. Married and head of household taxpayers (families) also left … the pandemic. In 2021, an equivalent of one in every 100 married resident filers left New York. Married filers earning between $100,000 and $500,000 …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nyc14th Annual Emerging Manager & MWBE Conference
… restructuring of the defined benefit fund, as well as a full re‐enrollment of the defined contribution plan. Most …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceArea #11 – Physical Controls – Information Technology Governance
… gates and locks, and also environmental controls such as smoke detectors, fire alarms and extinguishers, protection …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controls