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Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… schools with approximately 5,300 students, is governed by an elected seven-member Board of Education. Budgeted … Findings The Board did not adopt realistic budgets based on historical or known trends. Two of the District’s six … for revenues, expenditures and fund balance use based on historical trends and other identified analysis. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andElementary and Secondary Education – 2022 Financial Condition Report
… on the National Assessment for Education Progress (NAEP) math test in 2019 and ranked 40th in the nation. Eighth …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationRailroad Bridge Inspection Program
… in the State to ensure they meet the bridge inspection requirements. This audit covers the period January 1, 2010 … railroads comply with its bridge inspection and reporting requirements. For example, the bridge management plans on … in the State to ensure they meet the bridge inspection requirements …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programCompliance With Payment Card Industry Standards (Follow-Up)
… Standards (DSS) established by the Payment Card Industry (PCI) Security Standards Council. The PCI DSS is a comprehensive set of technical and operational … on December 13, 2019, examined whether CUNY complied with PCI DSS. The audit covered the period November 7, 2018 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-followRestitution Payments (2021-MS-2)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Ignition Interlock Program Monitoring (2015-MS-4)
… either installed the IIDs late or did not install them at all; and did not report 50 cases at all (in Cortland, Erie, Montgomery, Otsego, Suffolk and … Key Recommendation Department officials should report all IID Program violations to the courts and district …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4City of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of … the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4DiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… Comptroller Thomas P. DiNapoli and the New York State Police announced the arrest of Bonnie S. Robertson, 63, of … to defraud the pension system. I thank the New York State Police and Dutchess County District Attorney Grady for their … State Comptroller Thomas P DiNapoli and the New York State Police announced the arrest of Bonnie S Robertson 63 of …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemDiNapoli: Federal Programs Bridge Gap in Broadband Access
… The number of New Yorkers earning less than $20,000 with a … released by State Comptroller Thomas P. DiNapoli. “The critical importance of high-speed internet access became abundantly clear during the COVID-19 pandemic,” DiNapoli said. “In 2021, my office … The number of New Yorkers earning less than $20000 with a …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… operations for the period January 1, 2012 through January 22, 2014. Background The Town of Catskill is located in … operations for the period January 1 2012 through January 22 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165State Comptroller DiNapoli Releases Audits
… during the audit period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations … record, deposit, remit and report all collections received in a timely and accurate manner. The board did not annually … the town clerk was arrested and charged with falsifying business records in the first degree, corrupting the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… amounts, and the tax levy were entered on the balance sheet instead of being categorized as salary expenditures and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… [read complete report – pdf] Audit Objective Determine whether the Village … (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) … of Copenhagen Village Board of Trustees Board Conducted an annual audit of the Village Chief Fiscal Officers CFO …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… fiscal year financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. … the AFR was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30. The … AFR was for the fiscal year ending May 31, 2022, filed on July 28, 2023; 363 days after the due date. Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is … Town of Rhinebeck Internal Controls Over Cash Management and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyCayuga County – Court and Trust Funds (2024-C&T-5)
… were excluded from the annual report. The court and trust register did not include two court and trust actions … The County Clerk should ensure a complete court and trust register is maintained as required by law. 1 Security …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Opinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; … without notice or hearing ," providing appropriate traffic control devices are installed. This provision was first …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Forms
… Please submit all three pages. (RS6340, Rev. 11/22) 605-A Accidental Disability Retirement Application For court … System members and ERS members covered under Section 605-d and 607-e. This is a two-page form and a HIPAA waiver. …
https://www.osc.ny.gov/retirement/formsState Agencies Bulletin No. 1708
… Purpose To inform agencies of OSC’s automatic processing of the … increased for seasonal and other non-statutory positions to $15.00 for State employees whose job location is within … for a minimum wage increase. OSC has been advised by DOB to process the December 2018 minimum wage increase for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesOperational Training and Medical Assessments of Train Crews
To determine whether the Metropolitan Transportation Authoritys New York City Transit established and implemented training and retraining programs for train crews to ensure
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews