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City of Lackawanna – Network Management and Internal Controls (2021M-215)
… Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Village of Red Hook – Information Technology (2020M-89)
… and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Lyncourt Union Free School District – Information Technology (2020M-121)
… operations. District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user accounts were unneeded and included generic, … shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… equivalent, and identify potential areas where they could cut costs or enhance revenues. Key Recommendation Complete a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionPort Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … District officials have generally taken appropriate action to manage the District’s financial condition. The Board … future revenues and appropriations and clearly defines how reserve and unexpended funds should be managed. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Comptroller DiNapoli Releases School Audits
… annually and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes and eliminating …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… management and controls over information technology (IT) for the period January 1, 2012, to April 30, 2013. Background … and four Board members. The Town's budgeted expenditures for the 2013 fiscal year were approximately $4.3 million. Key … Town taxpayers have benefited from a declining tax levy for the past three years and an anticipated reduction in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue … TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. … and 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … of town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, §§24, … same time, reduced the number of legislative seats. The Appellate Division applied as a test for determining whether …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 91-20
… town for a particular level of service) -- Fees (authority to collect from insurance companies) FEES -- Collection of … GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §184: In addition to ambulance service provided as part of a fire protection … may specify the circumstances under which that service is to be available, provided that the service is available on a …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 2000-3
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3State Agencies Bulletin No. 828
… seasonal hourly position in Agency 49xxx or 09180 and had at least 1500 hours in pay status as a seasonal employee in … seasonal hourly position in Agency 49xxx or 09180 and had at least 1500 hours in pay status as a seasonal employee in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/828-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalState Agencies Bulletin No. 808
… Payment is effective upon the employee’s return to the payroll, provided the employee returns within the fiscal … the payment is effective the date of the return to the payroll. 2008 Seasonal Longevity Payments Employees who are … the payment is effective the date of the return to the payroll. Agency Actions - Pay Period 26 2007 Seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalOpinion 92-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Municipal Law, §207-a(1) requires a city (other than New York City), town, village or fire district to pay to a paid …
https://www.osc.ny.gov/legal-opinions/opinion-92-12State Agencies Bulletin No. 685
… Background A recent binding arbitration award was made in accordance with section 209 of the Civil Service Law with respect to certain employees in the Agency Law Enforcement Services Unit (BU 31). Because only certain employees in the Agency Law Enforcement Services Unit are eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleOpinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … permission for the improvement if the total estimated cost of the improvement, including amounts to be financed …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 88-31
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Refund (refund by county treasurer of … treasurer is not required to refund the fee prescribed in section 99-m of the General Municipal Law, where the defendant in a criminal action is convicted of a lesser included or …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 2009-2
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … one percent of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the need to …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Annual Financial Report
… to CFOs [pdf] The videos listed below contain tutorials on how to navigate and complete the Annual Financial Report. … record. Bond Anticipation Note (BAN) renewals reported on SOI by updating maturity dates. BAN debt records will … of Annual Financial Reporting Changes [.pdf] If you have any questions regarding the new Annual Financial Report, …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Comptroller DiNapoli Releases Municipal & School Audits
… not permitted. The supervisor also did not review canceled check images to ensure they agreed to the board-approved … the statutory limit as of June 30, 2022, by 7 percentage points, or $1.2 million. They also could not demonstrate that … years by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points) and four of the …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits