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City of Oswego – Community Development (2015M-108)
City of Olean Budget Review B1152
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108West Islip Union Free School District – Financial Management (2022M-40)
… report - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of … to initiate corrective action. … Determine whether the West Islip Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… chief’s (former chief) separation agreement and related “severance” payments were supported and accurately paid. Key … We determined that Town officials accurately paid severance payments totaling $229,251 to the former chief … was owed for unused leave accruals upon separating from service absent a separation agreement. However, neither the …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Springfield – Credit Card Purchases (2020M-138)
… whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… and supported. Officials: Did not perform supervisory reviews of canceled check images and journal entries. Paid …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationMinerva Central School District – Financial Condition Management (2020M-60)
… condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged … six independent audit reports contained a finding related to the District’s unrestricted fund balance being in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … formal and adequate policies and procedures related to the processing of payroll outside of normal pay dates. … officials did not develop policies or procedures related to the periodic review and reconciliation of payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsBenefits
… while maintaining work-life balance. A Full-Range of Insurance Options Comprehensive health, dental and vision insurance packages (including prescription drug coverage) …
https://www.osc.ny.gov/jobs/benefitsXVIII.1 Capital Projects – XVIII. Capital Projects
… and public authorities on an enterprise-wide initiative called the Project Costing Improvement Project (PCIP). PCIP is a Statewide initiative that requires State agencies and public authorities to enter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipConflicts of Interest of Municipal Officers and Employees
… your job by its very nature places you in a position of public trust. You are responsible for ensuring that public … in his or her public capacity, must have certain powers or duties with respect to the contract; and (4) the situation … legal adviser. The Office of the State Comptroller’s Division of Legal Services is also available as a resource in …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesSecurity Self-Assessment – Information Technology Governance
… prompt to record the date(s) of training and who attended, if applicable. If all computer users were provided with IT … as well. Some questions are followed by a suggested step you can take to verify and better understand the answer … (i.e., does the inventory make sense given what you know about the local government or school and its …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… work of our State Police members, the State Comptroller’s Office, and the Ulster County District Attorney’s Office in … while continuing to receive his pension without a waiver under Section 211 of the Retirement and Social … of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … Comptroller …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemState Comptroller DiNapoli Releases Municipal & School Audits
… had an increased risk that the network could be accessed by unauthorized individuals. In addition to sensitive IT … recommendations in the audit report released in January 2021. Based on limited procedures, auditors found the village …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1951
… for processing the 2021 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees Employees in the following … who have opted to participate in the Over40 Comp Time II program are affected: Administrative Services BU02 … to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program . The Governor’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-outDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police today … being held accountable for her actions. I thank District Attorney Paul Czajka and the New York State Police for their … crime,” said New York State Police Acting Superintendent Kevin P. Bruen. “The arrest of this individual sends a strong …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageState Agencies Bulletin No. 1867
State Agencies Bulletin No 1867 2020 CSEA and PEF Over40 Comp Time II Cash Out
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1867-2020-csea-and-pef-over40-comp-time-ii-cash-outOpinion 91-17
… or facilities which are within the definition of "hospital" contained in Public Health Law, §2801(1). You ask … under rules and regulations promulgated by the State Hospital Review and Planning Council (see 10 NYCRR 400.4), to … other health related facilities having or utilizing hospital services or facilities, or volunteer ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 89-32
… municipal treasurer has an obligation to protect municipal funds by not issuing checks to pay claims which have already …
https://www.osc.ny.gov/legal-opinions/opinion-89-32