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Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… Develop and adopt budgets with realistic estimates of revenues and expenditures based on historical trends or … compensating controls are implemented to address the lack of segregation of duties within the disbursement process. … are remitted to the Town. Town officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161

Newark Housing Authority – Information Technology (2017M-282)

… to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, 2017. … individuals and families. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.8 … officials did not ensure that the network accounts for six former personnel had been deactivated. Key …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282

Security Self-Assessment – Information Technology Governance

… arranging for additional training or a refresher in the near future. Likewise, if only a small handful of computer … the answer provided. For example, if an up-to-date list of computer hardware is maintained, you could obtain a … its operations). This would help you assess whether the list is truly up-to-date. For example, if the inventory of …

https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment

State Agencies Bulletin No. 1867

… agency instructions for processing the 2020 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees Employees in … bargaining units who have opted to participate in the Over40 Comp Time II program are affected: Administrative … are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program . The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1867-2020-csea-and-pef-over40-comp-time-ii-cash-out

State Agencies Bulletin No. 1951

… the employee’s paycheck stub or direct deposit advice. D40 Over 40 Cash Out DH4 Over 40 Hourly Cash Out 40C Over 40 Cash Out CSEA Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-out

State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud

… and PCM Group Inc. (“PCM”). A portion of the funds were then used to pay legitimate grant-related expenses, and to …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35m

New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)

… Income and Earnings Returned to Pre-Pandemic Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 … receipts to individuals, totaled nearly $1.6 trillion in the first quarter of 2021, an increase of 51.9 percent …

https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021

Opinion 93-12

… member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member … even if board member has provided advance payment to school district. You ask whether a school district may … a conference. You state that the board member would pay to the district, prior to the incurrence of the expense, the …

https://www.osc.ny.gov/legal-opinions/opinion-93-12

State Comptroller DiNapoli Releases School District Audits

… Non-emergency overtime was also not generally preapproved in writing. In addition, officials did not maintain documentation to … accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases School Audits

… did not verify the accuracy of vendor charges leading to fuel overcharges totaling $1,498 and officials did not know who had access to the district’s fuel tanks. Avon Central School District – … million per year which made it appear the district needed to appropriate $300,000 of fund balance each year and …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases School Audits

… Thomas P. DiNapoli today announced his office completed audits of the Caledonia-Mumford Central School District , … , Syracuse City School District and the Your Home Public Library . State Comptroller DiNapoli has made it a priority … spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial …

https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-audits

What is a Defined Benefit Plan?

… may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …

https://www.osc.ny.gov/retirement/members/defined-benefit-plan

Comptroller DiNapoli Releases Municipal Audits

… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances … County) The board did not ensure the village’s accounting records were current, complete and accurate, and that … County) The treasurer did not maintain appropriate records or provide the board with monthly financial reports. …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0

Opinion 94-33

… of the department (see Town Law, §176-b; Village Law, §10-1006; Not-For-Profit Corporation Law, §1402). Although … life, social, or some similarly named member (see 10 Opns St Comp, 1954, p 363). Accordingly, if under the …

https://www.osc.ny.gov/legal-opinions/opinion-94-33

Comptroller DiNapoli Releases Municipal Audits

… Department , Roosevelt Fire District , Town of Sidney , Stony Creek Volunteer Fire Company and the Western Sullivan … proposed budget complies with the property tax levy limit. Stony Creek Volunteer Fire Company – Cash Disbursements … Fire Dept Roosevelt Fire District Town of Sidney Stony Creek Volunteer Fire Company and the W Sullivan Public …

https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits

Opinion 98-1

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … and, whenever possible, provide fixed-route transportation on its fleet of buses. Where appropriate, the authority would … Governor, from the New York State Legislative Commission on Rural Resources, at whose request the bill was introduced, …

https://www.osc.ny.gov/legal-opinions/opinion-98-1

Poland Central School District - Claims Audit Process (2018M-214)

… before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit process, … and approved before payment. District officials made 36 debit card purchases totaling about $8,000 during the audit … auditor. Key Recommendations Discontinue the use of the debit card. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214

Village of Mill Neck – Financial Management (2014M-358)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population … Village of Mill Neck Financial Management 2014M358 …

https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358