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State Agencies Bulletin No. 1754
… Purpose To notify agencies of the PayServ changes required as a result of the NYSLRS … OSC Actions OSC will update the Deduction table in PayServ to remove agency update for the above referenced General … To notify agencies of the PayServ changes required as a result of the NYSLRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localTown of Butternuts – Highway Facility Capital Project (2021M-94)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and … in planning and could have improved its monitoring of the Project. As a result, total costs to complete the … terms. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy has … The COVID19 pandemic hit the South Bronx especially hard but the areas economy has shown …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Purpose of Audit The purpose of our audit was to review the financial condition of the County and internal … of fund balance to finance operations. The County’s enterprise health fund and enterprise refuse and garbage fund were not …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Town of Patterson - Information Technology (2020M-37)
… did not adopt adequate IT policies or a disaster recovery plan. Town officials did not have a service level agreement … Town officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were … information (PPSI). Provide periodic IT security awareness training to all employees who use IT resources. Town …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Comptroller DiNapoli Releases Municipal Audits
… , Town of East Hampton , Town of Elmira , City of Lockport and the City of Troy . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over select … of $155 million. Key Findings County officials have not established policies and procedures to monitor the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Opinion 95-16
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (apportionment of expenses among school … Law, §1908[1]) EDUCATION LAW, §1908(1): A central high school district is required to apportion expenses among …
https://www.osc.ny.gov/legal-opinions/opinion-95-16State Comptroller DiNapoli Releases Municipal & School Audits
… of bond anticipation notes to purchase school buses. Henry Johnson Charter School – Resident Tuition Billings and …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Locust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … $1 million in fund balance each year which was not fully needed to finance District operations. As a result, … had a fund balance policy in place budget estimates could have been more realistic, budgets would have been …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179New York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfCity of Troy – Budget Review (B17-5-13)
… Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to … these agreements are settled. The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations If is essential the Council make the appropriate modifications …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Town of Ballston – Water Fund Financial Operations (2012M-258)
… its water fund. However, upon reviewing the general ledger trial balance and supporting documentation, we found the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258State Comptroller DiNapoli Releases Municipal Audits
… audits of the Altona Volunteer Fire Company, Inc. , City of Gloversville , City of Jamestown and the Town of Warwarsing . “In today’s … to company officials or to the comptroller’s office. City of Gloversville – Parking Violation Operations (Fulton … completed audits of the Altona Volunteer Fire Company Inc City of Gloversville City of Jamestown and the Town of …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… with the property tax levy limit. City of Lackawanna – Police and Fire Department Work Hours (Erie County) Police department overtime costs and overtime hours have … prepare monthly bank reconciliations, properly account for bail money held by the court or accurately report fines and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Town of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60State Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… stressed. The list , which includes eight counties, eight cities and 11 towns, marks the fewest number of … on Dec. 31, 2016. In New York, all counties and towns, 44 cities and 10 villages have a calendar-based fiscal year – a … fiscal stress." This includes: Erie, Franklin, Nassau, Suffolk and Westchester counties; the cities of Fulton, Glen …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresElwood Union Free School District – Electronic Transfers (2014M-133)
… The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by … evidence that two people from the District were involved in the processing of any of the electronic transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021m