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Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. … an elected Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. … breach notification procedures, or adopted procedures for data backup. Although audit logs are available through …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… of our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. The City’s total …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was … has not been filed with OSC for the last four years. Claims were not reviewed and approved by the entire Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Introduction – Travel and Conference Expense Management
… not a significant budgetary item, the opportunities for improper or even fraudulent reimbursements make travel … and conference expenses a risk area that creates the need for diligent oversight. A long line of audit findings have … local government or school district's credit card was used for these expenses. Extension of trips after conferences for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionPutnam Valley Central School District – Financial Condition (2016M-135)
… audit was to examine the District’s financial conditions for the period July 1, 2014 through February 10, 2016. … the statutory limit. Officials have not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when the reserve funds would be used. Officials budgeted for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Weedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … year’s budget by addressing the District’s reliance on non-recurring revenues as a financing source. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… allocated amounts represented at least $779,829 (26 percent) of the $2,980,750 that was allocated in 2012 to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Contract Advisory No. 25
… Subject : Electronic Documents Submission System (EDSS) Guidance : The Office of the State … (BOC) launched the Electronic Documents Submission System (EDSS) 5/9/2017. EDSS is available through the NYS Office of the State Comptroller Online Services System. EDSS is currently being used to accept Grant …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssState Comptroller DiNapoli Releases School District Audits
… 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen … for all electronic transactions. Auditors found the online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOther Bulletin No. 73
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … in Work Schedule (VRWS) on 09/30/2023 receive the full LLS payment amount based on the employee’s increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilOpinion 95-32
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … governments, including fire districts. All public deposits in excess of the amount insured under the provisions of the … name of the local government, they must be delivered in a form suitable for transfer, or with an assignment in blank to …
https://www.osc.ny.gov/legal-opinions/opinion-95-32DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote transparency in …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… of space and a potential uptick in per-worker square footage may take years to settle. The continuation of … on by the COVID-19 pandemic. The city had 463 million square feet of inventory as of the second quarter of 2021, … changes in demand in the second quarter of 2020 when Manhattan new leasing fell to 2.5 million square feet, 75% …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… undertaken by the School Construction Authority for the NYC Department of Education, as well as loans for housing and certain other projects managed by NYC Housing Preservation and Development, totaling about $38 … project sequencing start. Similar delays existed for NYC Health + Hospitals as well as the police and cultural …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededState Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Village of Asharoken – Claims Audit and Treasurer’s Duties (Suffolk County) Auditors … the board. Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County) Town officials did … that she did not initially have access to the OSC’s online portal to file the reports. Town of Marathon – Transparency …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… to incur $11,430 in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because village officials …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… Confucius Plaza (Manhattan); Kings Bay II (Brooklyn); North Shore (formerly Arlington Terrace, in Staten Island); and … 40 7 4 Confucius Plaza 40 20 12 Kings Bay II 40 21 14 North Shore 31 0 0 Tracey Towers 40 11 5 Total 191 59 35 …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingAnnual Financial Report
… how to navigate and complete the Annual Financial Report. For more detailed instructions please refer to the … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee … account code in the Annual Financial Report (AFR). For example: Cash must be reported as a positive amount, and …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Attica Central School District , Clarence Central School District , Franklin Square Union Free School District , Greater Amsterdam School District , … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1