Search
City of Rome – Internal Controls Over Capital Projects (2012M-248)
… million. During our audit period, the City has undertaken 10 capital projects totaling $6.9 million. Capital project … by requiring the Treasurer to submit periodic reports that show actual revenues and expenditures over the life of the …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member … individual checks to reimburse employees, officials wrote a check to the Library and disbursed cash reimbursements to …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … the origin of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andFishers Island Ferry District – Financial Operations (2016M-156)
… 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk County. The District was created in 1947 by an act of the State Legislature, known as the …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156DiNapoli: Tax Cap Below Two Percent
Property tax levy growth for local governments with fiscal years closing Dec 31 will be capped at 156 percent for 2021 according to Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentContract Advisory No. 23
… : Reminder to State agencies to maintain the accuracy of Authorized Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to … XI, Section 2.K. - Authorized Signatures , the Office of the State Comptroller (OSC) Bureau of Contracts (BOC) uses … Reminder to State agencies to maintain the accuracy of Authorized Signature Forms AC1782S …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sState Comptroller DiNapoli Releases Municipal & School Audits
… property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling … for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not complete mandatory fiscal oversight training. As a result, the board did not ensure the treasurer properly … activities and helped ensure reporting requirements were in place. The board did not develop and adopt a written … Audit Follow Up (Seneca County) A report released in September 2019 identified certain conditions and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… School District and the West Buffalo Charter School . "In an era of limited resources and increased accountability, … annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … However, officials did not update the salaries contained in offer letters when changes were made after the letters …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Aurora , Town of Roseboom and the Town of Stafford . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … (Genesee County) Officials did not always obtain quotes in compliance with the town's procurement policy. Auditors …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… ensure that computers were free from malicious software. In fact, two malicious software applications were installed … annual budget. Some appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… If you need to correct a member’s salary (earnings) or days worked, you should … for the employer portion of all salary adjustments in a future annual billing. Also, you can’t use Retirement … If you need to make an adjustment that will result in zero days worked for the member, you must submit a paper …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsOrdinary Disability – Article 14 Benefits
… you must: Be unable to perform your duties because of a permanent physical or mental incapacity; Have five years of … Your application must be submitted while you are in active service. If you are no longer in active service, you may be eligible if your Social …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityOpinion 90-7
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Employees … GENERAL MUNICIPAL LAW, §856; PUBLIC OFFICERS LAW, §18: A city may defend and indemnify the members and employees of … to defend and indemnify public officers and employees in any civil action arising out of an act or omission which …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District … , Village of Holley , Town of Olean Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal … spent appropriately and effectively.” Town of Blooming Grove – Board Oversight Over Recreation Cash Receipts (Orange …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Security Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication addresses key areas of IT internal controls such as policy, training, access and … additional information for clarification purposes at that time. Alternatively, the governing board could give the …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… SYSTEM HELP DESK The SFS Help Desk is the central point-of-contact for system-related questions and problems of a technical nature for SFS users. The SFS Help Desk will provide first-call, timely resolution of system problems and manage issue escalation. The SFS Help …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationSelected Safety and Security Equipment at Subway Stations
… whether the Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) ensures that safety and … using the public transportation system in four of New York City’s boroughs. EMD is a reporting unit of … emergency assistance. This equipment is installed in all New York City boroughs, except Staten Island. EMD has a …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsBusiness Services Center Shared Services
… (Center) within the Office of General Services (OGS) as a centralized office for processing Human Resources (HR) and … efficient transactions. Since the Center began operations in September 2012, agencies have migrated to its services in waves; as of March 2016, the Center was processing HR and …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesAccountability and Surplussing of Vehicles
… of vehicles to be surplussed. OPWDD did not ensure that license plates for surplussed vehicles were promptly returned … surplussed vehicles to auction and turning in associated license plates. Issue guidelines that require DDSOs to …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehicles