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East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… communicated confidentially to officials, we found: 222 of the enabled nonstudent network user accounts (32 percent) were not needed or disabled. Most of these accounts should have been disabled in February 2021 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a … The Superintendent should retain adequate records of all Department transactions and activity. Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any prior years’ …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Portville Central School District - Financial Management (2018M-245)
… $660,000 or 4 percentage points. Three reserve funds with combined balances of approximately $1.6 million as … balance to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245South Glens Falls Central School District - Fund Balance (2018M-90)
… reserve was overfunded and accumulated enough funds to finance 46 years of related appropriations. We referred our report to OSC’s Division of Investigations. Key Recommendations Use surplus funds to fund one-time expenditures and needed reserves or to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… rates would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and … needs and financing sources for a minimum three-to five-year period. Review water and sewer rates to ensure they …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key … Town of Aurora Real Property Acquisition and Sale 2018M64 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Town of Athens - Town Clerk/Tax Collector (2018M-41)
Town of Athens Town ClerkTax Collector 2018M41
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Fredonia Central School District - Financial Management (2018M-33)
… balance to within the statutory limit and use the excess funds in a manner more beneficial to residents. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Newfane Central School District – Financial Management (2020M-88)
… the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … the Newfane Central School Districts District Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … bank reconciliations were performed incorrectly, resulting in inaccurate cash balances being reported to clubs and to … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mOysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the Districts budget and financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217City of Middletown - Information Technology (2018M-235)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings City officials did not develop … the last six months, 19 of these accounts were never used and one account was last used to logon to the network more …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring … in the County. The Agency is governed by a Board of seven members appointed by the Fulton County Board of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… and meeting minutes, the Agency had 34 active projects with more than $227 million in total projected capital …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communitySchuyler Heights Fire District – Claims Processing (2014M-124)
… 31, 2013. Background The Schuyler Heights Fire District is a district corporation of the State, distinct and separate … the Town of Colonie and the County of Albany, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Opinion 88-75
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … firm and the city if the city attorney has the power or duty to negotiate, prepare, authorize or approve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-75State Agencies Bulletin No. 2242
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 … rate of pay equal to his/her regular rate of pay when work is performed in his/her regular position and/or in a title … his/her regular position. Effective Date(s): This payment is effective the beginning of Summer Session as determined by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersState Police Bulletin No. SP-215
… Association and provides for increases to Location Pay, Supplemental Location Pay, and Expanded Duty Pay … to Location and Supplemental Pay. Location Pay Amount NYC, Rockland, Westchester, Nassau and Suffolk Earnings Code … are taxable income and are subject to all employment taxes and income taxes. These monies will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-andDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today … Thomas P. DiNapoli’s office. Noe Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to scheming to … submitted time records for working full days at the Buffalo district while also clocked in at the Lake Shore …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneously