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Introduction – Information Technology Contingency Planning
… of an unplanned IT disruption involving the corruption or loss of data or other computer resources from human error, … The time to think about and plan for IT emergencies is before they occur. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionJohnsonville Fire District – Claims Processing (2017M-190)
… and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected … eight claims totaling $3,459 that were properly paid in advance of audit. Key Recommendation Ensure that the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-1902017 Financial Condition Report – 2017 Financial Condition Report
… to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2017. New York … before potential gap-closing actions. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2017-fcrWest Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272State Comptroller DiNapoli Releases Municipal & School Audits
… of Cooperative Educational Services (BOCES) – Capital Assets BOCES’ capital asset records were not complete or accurate to ensure that assets were accounted for and protected from loss, theft, … misuse and obsolescence. Auditors selected 94 capital assets purchased for $247,918 and identified one or more …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… properly billed, collected and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water … totaling $228,146 without Board approval. The water and sewer funds do not pay administrative costs for services they … the general fund. Customers were overcharged for water and sewer late penalties in 2017 by $8,654. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 110 total … the District excluded per diem and stipend employees from SHP Training. Key Recommendations Ensure all employees … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionTompkins County Public Library – Financial Management (2015M-250)
… library for the Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Medina Central School District - Reserve Funds (2019M-165)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s reserve funds. Key Findings District officials … Determine whether the Board and District officials effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… The Board: Approved inappropriate or unsupported credit card charges totaling $5,759. Key Recommendations Remit all … parties in a timely manner. Enforce the Town’s credit card policy and establish a policy for meals. Require … adequate supporting documentation, thoroughly audit credit card claims and pay charges timely to avoid late fees. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247State Comptroller DiNapoli Releases Audits
… the audit fieldwork. The audit also identified 11 Medicaid providers who were charged with or found guilty of crimes … for recipients who were reported as discharged from a hospital, but then admitted to a different hospital within 24 hours of the reported discharge (which …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsApplying for Benefits – State University Police Plan
… To apply for all Retirement System benefits, you must file the … State. Filing With the Office of the State Comptroller For a form to be considered as “filed with the Comptroller,” … time limits (such as the 15-day filing requirement for your retirement application or the deadline to submit …
https://www.osc.ny.gov/retirement/publications/1823/applying-benefitsAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… our audit was to assess the District’s financial controls for the period January 1, 2013 through March 31, 2014. … of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is … manner each year. Independent audits were not performed for 2012 or 2013. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Terryville Fire District – Treasurer’s Duties (2017M-136)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … a district corporation of the State, distinct and separate from the Town of Brookhaven and Suffolk County, in which it … provides fire protection and emergency rescue services to about 25,000 residents in the hamlets of Terryville and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Barnard Fire District – Financial Condition (2015M-145)
… and separate from the Town of Greece, Monroe County, in which it is located. The District, which serves … Adopt budgeting policies and procedures to guide officials in preparing realistic budgets and fund balance estimates. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Slingerlands Fire District – Professional Services (2014M-250)
… of our audit was to review whether the District obtained professional services in accordance with its purchasing … officials did not obtain quotes or proposals for most professional services during the audit period. Key … Revise the procurement policy to clearly define the professional services procurement requirements and require …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… Determine whether Truxton Academy Charter School School officials accurately billed and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-82021 Financial Condition Report – 2021 Financial Condition Report
… financial plan was sudden and dramatic; ultimately, historic federal relief funding and higher-than-anticipated …
https://www.osc.ny.gov/reports/finance/2021-fcrLongwood Public Library – Bank Account Management (2015M-309)
… our audit was to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, … Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… Thomas P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System … Fiscal Year (SFY) 2026-27. Employers’ average contribution rates will increase from 16.5% to 17.6% of payroll for the … markets along with benefit and salary changes will impact rates for SFY 2026-27,” DiNapoli said. “Our prudent …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27