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Comptroller DiNapoli Releases Municipal Audits
… Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire District , Village of Holley , … appropriately and effectively.” Town of Blooming Grove – Board Oversight Over Recreation Cash Receipts (Orange County) … Public Library – Circulation Desk Cash Receipts (Clinton County) Although the board adopted a circulation …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2093
… Purpose The purpose of this bulletin is to provide agencies with instructions to update Tier 6 employees’ Savings Plans … creating Tier 6. This tier applies to employees joining a retirement system after March 31, 2012. This legislation … Total salary should include VDC pensionable salary of all jobs, including salary not in PayServ. Employee Contribution …
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
… arranging for additional training or a refresher in the near future. Likewise, if only a small handful of computer … guidance will help you to understand each internal control on the Security Self-Assessment and why it is … other key staff who play critical roles in the IT internal control environment to ask additional questions, obtain more …
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
… end of session enhancing transparency and accountability for state contracts awarded during a state of emergency, such … A.7404 Solages). This bill would increase transparency for those contracts, which was lacking during the COVID … crisis taught us many valuable lessons, including the need for greater visibility of those contracts that are executed …
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
… and Contract Management content should be directed to the OSC Bureau of Contracts unless other contact information has … GFO , etc.). If Finance Office personnel are unsure about how to apply this guidance to a specific travel event, they …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… January 1, 2023 – March 31, 2024 Understanding the Program Payroll is one of the largest components of a fire district’s … for all the time worked. In 2023, the District’s payroll for ALS employees totaled $328,847, which was 64 percent of the District’s total budgeted payroll of $510,000. Audit Summary The Board did not pay ALS …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153GASB Statement 87, Leases
… right to use another entity’s asset (the underlying asset) for a specific period of time in an exchange or exchange-like … asset by the lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease … into a five-year contract with KD Industrial Company for office space in Wyoming County. After one year, the …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesTown of North Salem - Agricultural Exemptions (2018M-194)
… Objective Determine whether the Town Assessor (Assessor) is properly administering agricultural real property tax … action. … Determine whether the Town Assessor Assessor is properly administering agricultural real property tax …
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)
York Fire Department Controls Over Financial Activities 2014M112
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Fire District No. 2, located in Steuben County, is a district corporation of the State, distinct and separate … funds and made $709 in questionable payments to her husband. The former Treasurer did not maintain accurate …
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)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings The Board … appropriations, which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a cumulative total of more than $6.3 million or 11.3 percent …
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)
… and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for 2014 … for the 2013 fiscal year. The Board provided the fire chief with an annual stipend for mileage incurred while …
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)
… whether County officials ensured disbursements were for proper County purposes. Key Findings The Legislature has … should: Audit all claims or delegate its responsibility for auditing claims by establishing the office of county … whether County officials ensured disbursements were for proper County purposes …
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)
… from modifying their own time records. Ensure that all overtime is approved prior to the work being performed. …
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 the Treasurer properly …
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 adequate controls to ensure that … is located in Cortland County and is governed by a five-member Board of Fire Commissioners. Its general fund …
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)
… not sought for 14 professional services totaling $926,188. Water rates were not clearly documented resulting in … in the Village’s response letter. … Village of Tuxedo Park Board Oversight 2018M66 …
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)
… overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, which annually averaged … are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits taxpayers. District officials …
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-127Catskill Central School District – Financial Management (2017M-134)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134