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State Comptroller DiNapoli Releases Municipal & School Audits
… $216,961 examined, purchases totaling $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific guidelines. Although the board approved the credit card bills for payment, it did not ensure the related voucher packets had adequate …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… The Iran Divestment Act of 2012 (Act) imposes limitations on … ($20,000,000) or more in the energy sector of Iran or is a financial institution that extends twenty million … The person has adopted, publicized, and is implementing a formal plan to cease the investment activities in Iran and to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012State Agencies Bulletin No. 1898
… on 03/31/2021; and Has a Pay Basis Code (Comp Rate Code post conversion to version 9.2) of ANN, CAL, 21P or BIW (only …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsDivision of Housing and Community Renewal Bulletin No. DH-106.1
… of the 2020-2021 Longevity Payment in April 2020 as a one-time, lump sum payment in the amount of $1,500, $3,000, … DC37 LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a … employees who are in a composite position (identified by Increment Code 2222) even though the agency must submit a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1061-april-2020-district-council-37-dc37-longevity-lumpOpinion 91-46
… STATE CONSTITUTION, ARTICLE XIII, §7: A county clerk is not a State officer for purposes of the State Constitution's … No. 84-45, supra , we concluded that the county clerk is not a "state officer" for purposes of article XIII, §7 of the … subject to the provisions of County Law, §201, would not be precluded from increasing the salary of a county clerk …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Comptroller DiNapoli Releases Municipal Audits
… managed the town’s finances. However, the board did not review the budget-to-actual status reports the comptroller provided and has not developed a multiyear financial plan. Chili Public … oversight of library finances. However, the board did not audit and approve claims from the private funds account …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… but auditors determined the organization’s claims were not reliable. Auditors looked at 50 supposed placements and found 20 of them (40 percent) were either not placed in the reported shelter or were not placed on the date reported. For example: 6 clients were …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationUnified Court System Bulletin No. UCS-298
… in an eligible bargaining unit on 04/01/2021; and Has a Payroll Status of Active, Leave With Pay not due to a … on 04/01/2021 becomes eligible if they return to the payroll between 04/01/2021 and 03/31/2022. OSC Actions OSC … employees who meet the eligibility criteria and have a Payroll Status of Active or Leave With Pay (except for Paid …
https://www.osc.ny.gov/node/126261Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… District officials accurately maintained leave records for non-instructional employees. Key Findings The Board and … officials did not provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 non-instructional employees tested (78 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. … Volunteer Fire Department. Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to … present accurate reports to the Board or deposit revenue for hall rentals timely. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Greenville Fire District – Capital Reserve (2014M-64)
… to examine the District’s funding of its capital reserve for the period of January 1, 2012 through September 30, 2013. … distinct and separate from the Town. Budgeted expenditures for 2013 were $569,444. Key Findings The District accumulated … with amounts exceeding the amounts budgeted annually for the reserve. The Board had intended to use the reserve to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… [read complete report - pdf] Audit Objective Determine whether the Board of … Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections … to allow officials to determine whether the expenses were for valid purposes. The Treasurer did not comply with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Sullivan County Community College – Information Technology (2017M-123)
… Over 100 user accounts that were no longer needed were not disabled or removed and the Board did not establish policies and procedures regarding breach … and disaster recovery plans. Server room equipment is not adequately protected. Key Recommendations Create, adopt …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Newark Housing Authority – Information Technology (2017M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board … officials have established policies and procedures to adequately safeguard information technology (IT) assets …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board … fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Dannemora – Part-Town Activities (2017M-215)
… revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 through July 31, 2017. … population of approximately 4,500. Budgeted appropriations for 2017 totaled approximately $2 million. Key Findings The … within the Village which subsequently lowered tax rates for Town residents living outside of the Village. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Lexington – Town Clerk (2017M-188)
… nearly $1.9 million and fees totaling $16,861 were not deposited in a timely manner. Clerk fees totaling $781 were recorded but not deposited, and although the Clerk reimbursed Town officials $405, she has not yet compensated officials for the remaining $376 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… law and District policy and to determine whether payments for goods and services were appropriate and adequately documented for the period July 1, 2015 through March 31, 2017. … seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $98 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Nichols – Financial Management (2017M-258)
Town of Nichols Financial Management 2017M258
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… approximately $2.6 million. Key Findings The Town did not procure goods in accordance with the competitive bidding … than necessary for diesel fuel purchases. The Clerk did not record all collections received in a timely and accurate … monthly, whereby known liabilities are reconciled to available cash. … Town of Beekmantown Procurement and Town …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217