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Adequacy of 2021 Budgets - Otsego County (S9-21-15)

… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15

Adequacy of 2021 Budgets - Jefferson County (S9-21-2)

… evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 … developing estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2

Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12

Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)

… cities, towns and villages across the State. The Town of Big Flats (Town) is one of the local governments included in …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20

Adequacy of 2021 Budgets - City of Norwich (S9-21-16)

… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16

Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)

The purpose of our budget review was to provide an independent evaluation of the Towns adopted budget for the 2021 fiscal year

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4

Adequacy of 2021 Budgets - Genesee County (S9-21-7)

… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7

Rockland County – Budget Review (B22-6-9)

… Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the … requires all municipalities that have been authorized to issue obligations to fund operating deficits to submit to the … fiscal year during which the municipality is authorized to issue the deficit obligations, and for each subsequent fiscal …

https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9

Livingston County Court and Trust Funds (2022-C&T-4)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …

https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4

Town of Pulteney – Financial Management and Information Technology (2012M-177)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management and controls over … Board has not established policies and procedures related to acceptable use, online banking, breach notification, or … policies and the Supervisor should establish procedures to ensure that financial duties are adequately segregated …

https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177

Best Practices – Information Technology Contingency Planning

… renders online files unusable. Some organizations contract with a third party for backing up data, applications and/or … the case, the organization should have a written agreement with the vendor that clearly describes the expectations for … should be included in a data storage contract. 1 http://www.archives.nysed.gov/records/mr_data_storage.shtml …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0

Village of Altmar – Apparent Misappropriation of Funds (2013M-331)

… steps to recover any misappropriated moneys and assets from the Clerk-Treasurer. Consult with the former Village’s …

https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331

Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)

Village of Rockville Centre Cash Receipts from Recreational Activities and Information Technology 2013M63

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-information

Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)

… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …

https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73

Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)

… financial and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The … and six Trustees. The Village’s budgeted appropriations for 2012-13 are approximately $3.2 million. Key Findings The … adopted policies establishing responsibilities and duties for the Treasurer for handling cash and maintaining …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1

State Comptroller DiNapoli Releases Municipal Audits

… financial or capital plan. Chautauqua County – Court and Trust The records maintained by the director of finance … safeguarded information technology assets. Newark Valley Fire District – Board Oversight (Tioga County) Auditors found … with the Office of the State Comptroller. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… local government audits have been issued. Village of Arkport – Information Technology (Steuben County) Auditors … provide IT security awareness training to employees. Town of Geddes – Account Clerk’s Salary and Benefits and Cash … and received an unauthorized retroactive buyout payment of $2,000 for 2016. Madison County – Claims Audit and Payment …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1

Town of Clarkson – Budgeting and Board Oversight (2013M-339)

… through July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed by an elected Town Board, which comprises a …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339

DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds

… State Comptroller Thomas P. DiNapoli today announced the  sale  of $914.3 million State of New York General Obligation … issue was successfully completed.” Through a competitive sale, the bonds were awarded to J.P. Morgan Securities LLC … Group 3). The state and the winning firms closed on the sale of the bonds today (October 30, 2019). The winning bids …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bonds

CUNY Bulletin No. CU-664

… Purpose This bulletin is to provide agency instructions for reporting the rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … 37, AFSCME, AFL-CIO, Local 924, New York City Laborers, for a retroactive increase for employees in the title of City …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-664-cuny-salary-rate-increases-city-laborer