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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… audit was to assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, … their intentions for accumulating, maintaining and using reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. Although a …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… report - pdf ] Audit Objective Determine whether the Monroe County Airport Authority (Authority) Board (Board) provided adequate oversight over chargebacks for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… purchasing and financial management practices for the period July 1, 2013 through June 30, 2015. Background … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $103.7 … has not adopted a written policy that addresses procedures for billing and collection. The Board and Superintendent …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… period July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town … Bay Shore Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… financial reports for monitoring cash flow and fund balance and, therefore, was unable to adequately manage the … operations and fiscal health. Although the Board did not pass a resolution establishing a petty cash fund, the former … and reviewing detailed monthly financial reports. Pass a resolution to establish a revolving petty cash …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… and the internal controls over the Clerk’s receipts for the period January 1, 2011, through February 29, 2012. … Town Supervisor and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… of our audit was to review the Town’s financial condition and examine selected operations for the period January 1, … five-member Town Board composed of the Town Supervisor and four Council Members. For the fiscal year ended December … expenditures totaled about $208,000 for the town-wide and town-outside-village general funds and $493,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… the Clerk-Treasurer and established internal controls over water operations for the period June 1, 2012 through February … an elected Mayor. Budgeted appropriations for the general, water and sewer funds for the 2013–14 fiscal year are … officials do not have procedures for reconciling the water produced by the Village’s water system with the water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
City of Long Beach Financial Condition and Cash Receipts from Recreational Activities 2013M48
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… and internal controls over selected financial operations for the period January 1, 2011 through July 31, 2012. … fund’s unexpended surplus fund balance decreased from a surplus of $6.1 million to a deficit of $10.5 million. … repaid by the end of each fiscal year and with interest, when required. Ensure that payments in lieu of health …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… to the Board monthly and annually. The Treasurer did not present any claims to the Board for its review and approval. … the Board monthly and annually. Ensure that the Treasurer present all claims to the Board for approval prior to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… not: Have adequate controls in place to help ensure that all cash receipts were recorded and deposited. Perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the Agency’s written …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… services. Expenses for conferences attended by Board of Education (Board) members and cell phones were supported … methods to select nine professionals paid a total of $849,696. Could have saved $3,562 if they had used federal … fuel inventories. District officials generally agreed with our recommendations and indicated they are in the process of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… NYS & Local Retirement System after her mother died. Rose, 41, stole the funds by keeping her deceased mother’s deposited pension checks and expended them for her personal … cellphone and utility bills, insurance and a car loan. The Mount Vernon resident was prosecuted by the Westchester …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… Thomas P. DiNapoli today released an audit that found the Division of Homeland Security and Emergency Services … ransomware attacks, CIRT only provided five training sessions on phishing emails between July 2020 and March 2021. … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to … with certain exceptions, including a provision that allows school districts to override the cap with 60% voter approval …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… by New York State Comptroller Thomas P. DiNapoli found the state’s Office of Children and Family Services (OCFS), … reports of alleged child abuse or child fatalities, can take additional steps to protect children from harm. “The findings in this audit … An audit released today by Comptroller DiNapoli found the states Office of Children and Family Services which …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesState Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… New York State Comptroller Thomas P. DiNapoli, Senator Jeremy A. … of session enhancing transparency and accountability for state contracts awarded during a state of emergency, such as … State Comptroller DiNapoli urged Governor Kathy Hochul to …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractXI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… agreement, or a simplified renewal agreement. The purpose of this section is to present standard contract language for each of those types of agreements for grant contracts, and to … shall be performed in a manner that does not discriminate on the basis of religious belief or promote or discourage …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedState Police Bulletin No. SP-257
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2024 retroactive … Association, Local 4, I.U.P.A., AFL-CIO (NYSPIA), and to provide agency instructions for submitting payments … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-257-2024-retroactive-increase-expertise-pay-eligible-employees-state-police