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DiNapoli Releases Review of Executive Budget
… includes revenue actions that are projected to produce net decreases in All Funds revenues of $2.4 billion in SFY …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… face some dire choices in 2021 if the federal government does not deliver direct aid to state and local governments … face some dire choices in 2021 if the federal government does not deliver direct aid to state and local governments …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefPlymouth Fire District – Controls Over Financial Activity (2014M-211)
… 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements or reconciliations on a monthly basis and does not compare canceled check images to approved abstracts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Miller Place Union Free School District – Check Signing (2017M-76)
… were approximately $66 million. Key Findings The Treasurer does not maintain custody of his signature flash drive. While … sign checks in the Treasurer’s absence, the District Clerk does not have her own signature flash drive. Key … authorized to sign checks in the Treasurer’s absence does so with their own signature. … Miller Place Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… for 2013 totaled $222,263. Key Findings The Treasurer does not prepare and present detailed financial reports to the Board. The Board does not perform an annual audit of the Treasurer’s records. The Board does not properly audit all claims. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialModel Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments ("Model … New York State? No. The Model Code is intended to be a guide for a municipality to develop a code of ethics to … [future employment], and Section 17 [gifts]). What is an example of a function that does not require the "exercise of …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… funds and other restricted moneys. The Town Comptroller does not record reserve activity in the financial system, … accounts for certain reserves separately and in some cases does not maintain any record of the reserves. This resulted … an effective fleet management program. The Town does not have any written policies or procedures to determine …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… health education. However, auditors found that DOE does not take any action to ensure that schools have included … providing mental health instruction to the students, nor does it monitor whether schools’ programs meet the minimum …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthVillage of Monticello – Budget Review (B4-14-15)
… review was to determine whether the significant revenue and expenditure projections in the Village of Monticello’s … the sanitation fund, over $1.7 million for the water fund and almost $1.7 million for sewer fund. Key Findings Based on … for certain matters, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15State Comptroller DiNapoli Releases Municipal & School Audits
… of general fund balance to close gaps in the budget decreases the fund balance that is available to cover …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… and Procurement (Suffolk County) The library board does not audit and approve all claims prior to payment, and … service providers. Also, the purchasing policy does not provide adequate guidance for procurements which do … (Chautauqua County) The executive committee generally does not provide adequate oversight of company financial …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsCity of Oswego – Community Development (2015M-108)
… number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a process in place to determine when it is … to the Oswego City Revitalization Corporation (OCRC) but does not have the authority to make a gift of real property …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Town of Virgil – Justice Court Operations (2015M-77)
… and fees during 2013 and 2014. Key Findings The Justice does not ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic … tickets. The Board’s annual audit of the Justice’s records does not include a review of documentation such as case files …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Comptroller DiNapoli Releases State Audits
… asbestos abatement program. Auditors also determined DOL does not have accurate records to show who is required to pay … (DCJS) Core Systems (2014-S-24) Auditors found that OITS does not have an established monitoring and oversight process … in compliance with state cyber security policies. OITS does not have established policies and procedures for backup …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances in the … perform monthly reconciliations without it. The Treasurer does not file required annual written financial reports to … to the Village, as stated in the bylaws. The Treasurer does not maintain a cash receipts journal. Additionally, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialDisability Retirement – Divorce and Your Benefits
… types of disability retirement benefits. However, NYSLRS does not decide if a particular disability benefit … “disability” portion of the retirement benefit. If the DRO does not specifically address a disability retirement, then … is important to note that a disability retirement benefit does not revert to a service retirement benefit when the …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementLaw Pertaining to SUNY Police Officers
… a municipality that has a 20 or 25 year retirement plan, does my SUNY time count toward satisfying the 20 or 25 year … Assistants plan) count toward my 25 years of credit? Does military service credit count in the 383-d plan? In ERS, … in the calculation of my Final Average Salary (FAS). Does this remain the same in PFRS? Also, in ERS, I could …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … policies that define criteria and procedures critical to project and sublease approval and monitoring. Ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… year. Key Findings We found that the Committee generally does not provide adequate oversight of Company financial … not filed Form 990 with the IRS since 2008. The Treasurer does not maintain critical accounting records, such as cash receipts and disbursements journals and ledgers, and does not routinely provide the Board with monthly reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… for the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. … and reporting were followed. In addition, the Treasurer does not reconcile the bank accounts on a monthly basis. The … their approvals to pay these claims. However, the Board does not see check images in the subsequent month to verify …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operations