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Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… audit was to determine whether the Board audited claims for Village expenditures prior to payment and to determine … that leave accruals and payments were calculated correctly for the period June 1, 2015 through March 31, 2017. … five-member Board of Trustees. General fund expenditures for the 2016-17 fiscal year totaled $6.2 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… whether the Town Board (Board) used an adequate process to purchase and sell real property in the most cost … money than necessary: The Town spent over $3.6 million to purchase and renovate the Southside Municipal Center … a residential building for $586,000. The Town estimates it will take $3 million to $4 million to renovate the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… officials ensured that the Information Technology (IT) system was adequately secured and protected against … $26,754. Authority officials did not adopt comprehensive IT policies or a disaster recovery plan. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyVillage of Blasdell – Purchasing (2017M-195)
… the 2017-18 fiscal year total approximately $2.4 million. Key Findings Of 40 claims examined totaling approximately … Board does not consistently audit claims prior to payment. Key Recommendations Seek the necessary number of quotes as …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195State Agencies Bulletin No. 779
… increase. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind … section shall be the same amount as the annuity payable in the preceding year plus a percentage adjustment equal to … administered by the U.S. Department of Veterans Affairs in the previous year. The 2008 increase is 2.3 percent per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseMore About This Retirement Plan – Police and Fire Plan
… and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) These benefits … 8, 2010 are covered under Article 14. The information in this publication does not apply to you. Throughout this … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planParishville-Hopkinton Central School District – Financial Management (2017M-72)
… and adequately managed the District’s financial condition for the period July 1, 2015 through November 30, 2016. … approximately 430 students. The District is governed by a Board of Education. General fund budgeted appropriations … appropriations that exceeded actual expenditures by a total of $2.5 million, or an average of 8 percent, over …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mCity of Niagara Falls – Financial Condition (2017M-170)
… for 2017 was approximately $93 million. Key Findings From fiscal years 2014 through 2017, City officials balanced … did not have an updated comprehensive multiyear financial plan. Key Recommendations Adopt realistic budgets in which … update a comprehensive written multiyear financial plan that includes realistic measures for rebuilding fund …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Cuba-Rushford Central School District – Financial Management (2015M-125)
… evaluate the District’s management of financial activities for the period July 1, 2011 through March 27, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $21 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Port Byron Central School District – Financial Condition (2014M-71)
… the District’s financial condition. The Board appropriated fund balance from the 2008-09 through 2010-11 fiscal years but the fund balance actually increased … future revenues and appropriations and clearly defines how reserve and unexpended funds should be managed. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Lewiston-Porter Central School District – Financial Condition (2014M-202)
… June 6, 2014. Background The Lewiston-Porter Central School District is located in the Towns of Lewiston and … that reserves are properly used. … LewistonPorter Central School District Financial Condition 2014M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Canandaigua City School District – Procurement of Professional Services (2015M-133)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to … Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mCampbell-Savona Central School District - Budget Review (B2-15-10)
… are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling … are necessary and reasonable. … CampbellSavona Central School District Budget Review B21510 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10COLA – Child Center of New York
… Purpose The objective of our examination was to determine whether the cost of living adjustment (COLA) payment made by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… audit was to determine if the District properly accounted for employee leave accruals for the period July 1, 2013 through March 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $68.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
Determine whether Cayuga County County officials ensured electronic data containing personal private and sensitive information PPSI on Countyowned Public Health Department Department devices was adequately protected from unauthorized access and use
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andState Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… we embark on a new year and legislative session, the State of the State message delivered by Gov. Kathy Hochul set forth … agenda. State government is here to work for the people of this state and make life better and more equitable for all … Thomas P DiNapoli Statement on 2023 State of the State Address …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressBrighton Central School District – IT Asset Management (S9-22-6)
… As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Institute Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County and the Towns of Ashford, East Otto and Yorkshire in Cattaraugus County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financial