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Adirondack Central School District – Information Technology (2022M-61)

… District’s network to help safeguard personal, private, and sensitive information (PPSI). Key Findings District … (SLA) to clearly identify the provider’s responsibilities and specific services to be provided. Officials did not … a cyber incident could result in the loss of data and serious operational interruption. The District had three …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61

Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)

… the revolving loan fund program. Except as specified in Appendix A, officials generally agreed with our … and indicated they would take corrective action. Appendix B includes our comment on an issue raised in the …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporation

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels. The Board and … reserves, totaling approximately $800,000, were needed or reasonable. Did not adopt a written reserve fund policy. …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39

Town of Stony Point – Budget Review (B6-13-15)

… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … the accumulated deficit in the Town’s general, highway and enterprise funds as of December 31, 2003. Local Finance … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …

https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15

Village of Savona – Board Oversight (2015M-328)

… a population of approximately 830. The Village is governed by an elected five-member Board of Trustees. Budgeted …

https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328

XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures

… Statewide Financial System requires Business Unit staff to verify all payments made are valid. To help in this monitoring process, we provide a Payee … report (NYAP0621), which shows a listing of payments made to vendors. It is important that designated Business Unit …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendors

South Seneca Central School District – Online Banking (2021M-164)

… School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key Findings The Board and District officials did not ensure that online banking …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)

… health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York State Education Department (SED) regulations. One … health training to all staff and ensure it is completed by September 15, as required. Such training should address …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-york

Village of Fleischmanns – Water Fund (2013M-151)

… real property taxes, water and sewer user fees, and State and Federal aid. The water fund budget for the same … and future infrastructure needs, including setting aside money in reserves as needed. … Village of Fleischmanns Water …

https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151

New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea

… New York State Comptroller Thomas P. DiNapoli issued the following … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-plea

State Agencies Bulletin No. 1914

… Affected Employees Members of NYSCOPBA, Inc. currently in, or were previously in, Bargaining Units 01 and 21 at any time since 04/01/2020, … Background NYSCOPBA membership dues for employees in Bargaining Unit 01 (Code 291) will increase retroactively …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-association

Town of Butternuts – Disbursements (2021M-62)

… access to the Town bank account. Town officials agreed with our recommendations and indicated they will take …

https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62

Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)

… parking violations. Key Finding The Village/Town’s parking ticket collection rate exceeded 90 percent during fiscal … July 25, 2012, they still remained on the unpaid parking ticket record. Key Recommendation Adopt written policies and …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255

Village of Delhi – Financial Condition (2013M-110)

… when developing budget estimates that are consistent with the Village’s actual revenues and expenditures. Set …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110

Henrietta Fire District – Financial Condition (2021M-27)

… and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real … 2017 through 2021. As a result, fund balance increased to $4.4 million on December 31, 2020, which is excessive and …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

State Agencies Bulletin No. 1881

… to reflect the $17,301 pensionable overtime earnings limit with an effective date of January 1, 2021 for the plan year. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systems

Sodus Center Fire Department – Financial Activities (2016M-424)

… Sodus, Wayne County. The Department, which is affiliated with the Sodus Center Fire District and provides fire …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424

Town of Columbus – Budget Development Practices (2012M-225)

… to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable … five-member Town Board, comprising the Town Supervisor and four Council members, governs the Town. The Town’s annual … the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did not develop sound budgets based on actual …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225