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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board has not adopted comprehensive written policies for departmental cash receipts or implemented procedures to provide guidance for employees when recording transactions to help ensure …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2093
… Effective in Administration paychecks dated February 1, 2023, and Institution paychecks dated February 9, 2023. Agency Actions Agencies must update the Savings Plans … Rate Agencies must adhere to the 2022-2023 Agency Submission Schedule when updating the Savings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcSecurity Self-Assessment – Information Technology Governance
… of IT internal controls such as policy, training, access and contingency planning. Several of the main questions … is followed by a prompt to record the date(s) of training and who attended, if applicable. If all computer users were … are followed by a suggested step you can take to verify and better understand the answer provided. For example, if an …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentState Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… Comptroller Thomas P. DiNapoli, Senator Jeremy A. Cooney, and Assemblymember Michaelle C. Solages today urged Governor … both houses at the end of session enhancing transparency and accountability for state contracts awarded during a state … during the COVID emergency period, by giving the public and the press the ability to not only examine the contracts …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… 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, … OPERATIONS Agencies should contact the SFS Help Desk for assistance regarding the policies and practices of New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… The District’s 13 ALS employees use a combination of sign-in sheets and a biometric timeclock (finger reader) to help … they are properly compensated for all the time worked. In 2023, the District’s payroll for ALS employees totaled … We encourage the Board to make the CAP available for public review. … The Board did not pay ALS employees only the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Town of North Salem - Agricultural Exemptions (2018M-194)
… Assessor (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: … Assessor Assessor is properly administering agricultural real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194York Fire Department – Controls Over Financial Activities (2014M-112)
… financial report to the members. The Board did not review or approve bills before they were paid. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mExternal Peer Review Results
… can receive a rating of pass, pass with deficiency(ies) or fail. The final report provided the Division a rating of …
https://www.osc.ny.gov/local-government/audits/external-peer-review-resultsSUNY Bulletin No. SU-92
… on December 9, 2003 Purpose To change the payment date of the SUNY Discretionary Lump Sum Payments for 2003-2004 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-92-change-payment-date-suny-discretionary-lump-sum-paymentsPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. … … Pulteney Fire District No 2 Misappropriation of Funds 2014M308 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Hoosic Valley Central School District - Financial Management (2018M-238)
… actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… of Fire Commissioners, is a district corporation of the State, distinct and separate from the Towns of Cazenovia and … the fire chief to submit itemized claims for mileage reimbursement. … New Woodstock Fire District Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Cortland County - Claims Audit and Check Printing (2018M-247)
… and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did … for auditing claims by establishing the office of county auditor or the office of county comptroller, in … to job duties. The Treasurer should: Control his signature when it is applied to prepared checks. Discontinue assigning …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… the County’s internal controls over the timekeeping system for the period January 1, 2013 through May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … be pre-approved, while other departments do not have this requirement. There is no assurance that leave accruals …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s members ensured that … were paid according to Department procedures and not all transfers were approved in advance. Key Recommendations … for cash receipts and disbursements. Approve all transfers prior to initiating them and require two officers’ …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Village of Tuxedo Park - Board Oversight (2018M-66)
… Water rates were not clearly documented resulting in underbillings totaling $4,065 and overbillings totaling … for 494 bills during the eight quarters we reviewed. In addition, sensitive information technology (IT) control … B includes our comment on an issue that was raised in the Village’s response letter. … Village of Tuxedo Park …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Iroquois Central School District - Financial Management (2018M-102)
… response. … Iroquois Central School District Financial Management 2018M102 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Town of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for the period … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127