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Town of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… audit follow up town addison supervisors fiscal responsibilities …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fVillage of Rushville - Board Oversight and Information Technology (2018M-118)
Village of Rushville Board Oversight and Information Technology 2018M118
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Union Vale – Procurement and Information Technology (2017M-172)
… services. Adopt policies for Internet use, implement web filtering software and review web usage logs for unauthorized personal Internet use. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 20 total …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a … accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found that they … segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of her work. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… the Highway Department who started after April’s scheduled session from SHP Training. Key Recommendations Ensure all … to complete the training. Town officials generally agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11Opinion 90-42
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Fees … TAX LAW, §1122; CPLR 8021; PUBLIC HOUSING LAW, §52: In a county which maintains an alphabetic system of indexing lis … provides that housing authorities are exempt from the payment of "(a) any taxes or fees to the state or any …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… annual inventories were not conducted, and we were unable to locate approximately $31,000 in capital assets, which … console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred to as a purchase price) totaling approximately $133,000 and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … appropriated fund balance that was not used as planned to fund operations. As a result, the unrestricted fund balance increased to almost $2.26 million, or 17 percent, of the ensuing year's …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-02022 Women’s History Month Celebration
… Hope.” Watch a replay of the event. Select the Play icon below to get started. Comptroller DiNapoli’s Gender Pay Gap … released an analysis on the pay gap still facing full-time working women in New York State. Median earnings for … analysis shows our country still has a long way to go in closing the gap between full-time working men and women. …
https://www.osc.ny.gov/events/2022-womens-history-monthTown of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… – pdf] Audit Objective Determine whether Town of Hyde Park (Town) employees and elected officials completed annual … audit statewide town hyde park …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Frontier Central School District - Procurement of Professional Services (2018M-98)
… professional services in accordance with Board policies and applicable statutory requirements and whether payments for such services were for proper … for procuring professional services. The District selected and paid nine professional service providers $466,960, but …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mDiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… Fund and the Rainy Day Reserve Fund, respectively; and Lottery revenues of $3.2 billion were $66.8 million, or 2 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… and procedures. As of July 1, 2023, the District’s inventory list of capital assets contained 9,815 assets with an … which included overseeing the maintenance of the inventory list. The District’s Board of Education (Board) did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… $47,500 did not have required asset tags, were not on the inventory or information technology (IT) inventory asset lists and/or had incorrect or no location noted on the inventory list. A color copier and refrigerator with a combined …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedCity of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials completed … audit city white plains statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Medina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. As a result, they could not demonstrate the need to retain approximately $2.1 million in four reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… reviewed, Department officials obtained and reviewed backup documentation to verify that services were performed … payments. Department officials did not obtain and review backup documentation for one contract with payments totaling … agreed. Key Recommendations Review performance reports and backup documentation to ensure that services were provided as …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35State Agencies Bulletin No. 1492
… Purpose To explain the new functionality to the New York State Payroll System (PayServ) and procedures surrounding the new required fields needed for compliance with Federal and State reporting. The new … To explain the new functionality to the New York State Payroll System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysTown of Perinton - Financial Management and Information Technology (2017M-232)
… whether Town officials: Implemented adequate budgeting and financial practices. Safeguarded computerized assets and data. Key Findings The Board: Adopted unrealistic budgets and accumulated $24 million in unsubstantiated reserves. Has … Town of Perinton Financial Management and Information Technology 2017M232 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232