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Incorporated Village of Garden City – Check Signing (2021M-39)

… and supervise the check-signing process when others use it. In her absence, have authorized alternate signatories sign checks using their …

https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39

Town of Oneonta – Town Clerk (2021M-59)

… analyses, whereby known liabilities are reconciled to available cash. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

Town of Mooers - Procurement (2020M-55)

… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … policy. Town officials agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … Determine whether Town …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55

Town of Colchester – Financial Condition (2016M-376)

… Purpose of Audit The purpose of our audit was to assess the Town’s financial … of unassigned, committed and reserved fund balances and how and when committed and reserved funds will be used. Adopt …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376

Arkport Central School District – Payroll (2016M-338)

… District is located in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338

SUNY Bulletin No. SU-214

… Purpose To provide agency instructions for processing the October 1, 2009, October 1, 2010 and October 1, 2014 Stipend …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-214-october-1-2009-october-1-2010-and-october-1-2014-stipend

Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets

Town of East Hampton – Budget Review (B18-7-9)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9

Town of East Hampton – Budget Review (B17-7-15)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15

Town of East Hampton - Budget Review (B19-7-10)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …

https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10

XIV.5 Employee Award Programs – XIV. Special Procedures

… SECTION OVERVIEW AND POLICIES The purpose of this section is to outline the issues Business … allow the employer to exclude the award from the recipient’s income. To the extent the award program adheres …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programs

DiNapoli: New York City's Budget Outlook Improves

… cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but funding for education and … Comptroller Thomas P. DiNapoli’s analysis of the city’s latest financial plan . “New York City’s finances were … The January Financial Plan identified increased revenue from business, personal income, and property taxes. Tax …

https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improves

Cortland County - Claims Audit and Check Printing (2018M-247)

… rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of … the financial software and modify user rights according to job duties. The Treasurer should: Control his signature when …

https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247

Contract Advisory No. 24

… agencies to promote the benefits of Automated Clearing House (ACH) payments when negotiating discounts and contract …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchases

Penn Yan Central School District – Network Access Controls (2021M-79)

… complete report - pdf ] Audit Objective Determine whether Penn Yan Central School District (District) officials ensured … District officials did not ensure that the District’s network access controls were secure. Officials did not: … planned to initiate corrective action. … Determine whether Penn Yan Central School District District officials ensured …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79

Middleburgh Central School District - Information Technology (2019M-115)

… accounts, and administrative permissions were granted to individuals who did not need these rights. In two … Officials did not provide IT security awareness training to employees, and the Board did not establish a disaster … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)

… complete report – pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services … they plan to initiate corrective action . … audit boces orange ulster nonstudent network user accounts …

https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-user

Town of Homer – Conflict of Interest (2022M-148)

… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148

DiNapoli Releases Report on Local Roads

… Local governments across New York State spent $2 billion on road maintenance, repairs and upgrades in local fiscal year … Comptroller Thomas P. DiNapoli. Some local communities put road projects on hold during the pandemic, but an influx of … programs through the federal Infrastructure Investment and Jobs Act. I’m pleased the Executive is taking advantage of …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roads

Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)

… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … to meet eligibility requirements. Report the transfer of property with agricultural exemptions to the County and … whether the Assessor properly administered select real property tax exemptions …

https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215