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Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Board and District officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board and District officials: … improve their budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Lincoln - Town Clerk (2023M-31)
… Determine whether the Town of Lincoln Town Town Clerk Clerk properly accounted for deposited reported and …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Wallkill Central School District – Claims Auditing (2023M-52)
… for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal. 11 warrants … corrective action. Appendix B includes our comments on certain issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52State Agencies Bulletin No. 793
… of 2006, the U.S. Department of Labor has issued a Final Regulation regarding Qualified Default Investment … their own investments. In order to comply with this Final Regulation, TIAA/CREF has notified OSC that OSC must begin to … to one of the four QDIA established in the DOL's Final Regulation. Effective immediately, the DOB must be entered in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planTown of Mamakating – Records and Reports (2015M-164)
… 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 … $5.7 million. Key Findings Interfund advances reported in the annual financial report as of December 31, 2014 … records. The Board did not have accurate information on which to base its annual budgets, making it difficult for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Longwood Central School District – Purchasing (2016M-16)
… Background The Longwood Central School District is located in the Town of Brookhaven, Suffolk County. The District, … which supplement the policy and provide guidance on procurement methods for purchases that do not require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… corrective action. Appendix B includes our comment on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… report – pdf] Audit Objective Determine whether Village of Lake Placid (Village) employees and elected officials … (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 20 total individuals we tested (15 selected employees …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… corrective action. Appendix B includes our comment on an issue that was raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Tompkins County Development Corporation – Board Oversight (2021M-7)
… even though only $1,000 should have been collected in accordance with the current Board-approved policy. Key … Ensure that administrative fees collected are based on the Board-approved policy or deviations have been …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightJamesport Fire District - Length of Service Award Program (2019M-05)
… as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for … LOSAP policy to be consistent with GML. Award points based on proper support. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Newfield Central School District - Information Technology (2019M-181)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were … Key Recommendations Thoroughly review user accounts on a routine basis and disable any unnecessary network …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Evans-Brant Central School District - Information Technology (2019M-121)
… properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District officials did not provide IT security awareness training for individuals who used District IT assets. Personal Internet use was found on … properly safeguarded secured and accessed for appropriate District purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
Determine whether the Town Assessor is properly administering select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
Oyster BayEast Norwich Central School District Information Technology 2018M22
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… all disbursements were approved before payment and listed on an approved abstract. Did not ensure all disbursements … enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… State Comptroller Thomas P. DiNapoli and U.S. Attorney James … pleaded before U.S. District Judge Elizabeth A. Wolford to theft of government money. The charge carries a maximum … off his credit card debt and making loan payments," said State Comptroller DiNapoli. "Thanks to my investigators and …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesOpinion 2002-3
… recreational facilities such as a playground and swimming pool. You ask whether a town board may expand the activities … recreational facilities such as a playground and swimming pool. Any town bordering upon or containing within its … that a town may not, pursuant to its home rule powers (see NY Const, article IX; Municipal Home Rule Law §10[1][i]), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 89-3
… subdivision, without competitive bidding, may enter into a 60-month installment purchase agreement with the State … is for an installment purchase with periodic payments over 60 months at a stated interest rate. It is our opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-89-3University at Albany – Sabbatical and Other Paid Leave
… purposes consistent with the needs and interests of the school. There are several specific guidelines and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leave