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State Comptroller DiNapoli Releases Municipal & School Audits
… property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling … documentation, which could result in paying a claim that is not valid and legal; and 11 lists of claims totaling …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… ensure that computers were free from malicious software. In fact, two malicious software applications were installed … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … during the fiscal year. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… reports. You will be charged or credited accordingly for the employer portion of all salary adjustments in a … The contribution column should always say 0.00 for an adjustment. You can also make adjustments by … to make an adjustment that will result in zero days worked for the member, you must submit a paper Adjustment Report …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsOversight of the Home Delivered Meals Program
… Objective To determine whether the New York City Department for the Aging (DFTA) effectively oversees the provision of home delivered meals. The audit covered the … To determine whether the New York City Department for the Aging DFTA effectively oversees the provision of home …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programDiNapoli: Tax Cap at Two Percent for 2019
… growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal … fiscal years, municipalities with a fiscal year ending on Dec. 31 had their levy growth capped at less than 2 … growth for local governments with fiscal years that close on Dec 31 will be capped at 2 percent for the 2019 fiscal …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Electronic Documents Submission System (EDSS)
… The Electronic Documents Submission System (EDSS) allows users to easily and securely submit data and documents to the NYS Office of the State Comptroller (OSC) … OSC has implemented another phase of the Electronic Documents Submission System EDSS a new service that allows …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… vendors, especially if payment goes to a post office (PO) box Items purchased that are not clearly identified Goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsPride 2022
… been on the forefront of the LGBTQ movement since 1969, when a riot broke out at New York City’s Stonewall Inn and … LGBTQ New Yorkers and allies from across the State. Watch a Replay of the Event 2022 Honorees Carmen Neely … LGBTQ movement, while also looking ahead and organizing to overcome barriers that still impede equal rights for all. …
https://www.osc.ny.gov/pride-2022City of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13West Niles Fire Company – Financial Activities (2017M-205)
… January 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, … West Niles Fire Company Financial Activities 2017M205 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… More real property taxes were assessed than necessary to fund operations each year. The Board failed to hold budget hearings before April 15 each year (from two to 11 days late) to discuss the 2017-18, 2018-19 and 2019-20 …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… officials did not ensure goods and services were procured in accordance with applicable statutes and/or District policy … not ask for and was not provided with monthly warrants (a list of audited claims) and was not properly overseeing the … policy and procedures and that a proper claims audit is conducted prior to paying claims. Provide oversight of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… complete, accurate, up to date, reliable or timely. As a result, the Board’s ability to monitor the Town’s financial … and untimely. Although an annual update document (AUD) is required to be filed each year, AUDs have not been filed … to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… whether Washington-Saratoga-Warren- Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured … whether WashingtonSaratogaWarrenHamiltonEssex Board of Cooperative Educational Services BOCES officials ensured …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesMontauk Union Free School District – Information Technology (2022M-137)
… to the network or develop an IT contingency plan. As a result, there is an increased risk that the network may be accessed by … be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Lewis County – Purchase Cards (2024M-41)
… County policies. For example: Although prior approval is required by the County’s purchase card policy, 238 online … County could have potentially saved approximately $4,800 in travel expenses and sales tax. Additionally, the … action. Appendix B includes our comment to an issue raised in the County’s response. …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Three of the Town’s funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances equal to at least 45 percent of the next year’s … plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74State Comptroller DiNapoli Releases School District Audits
… online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not … to access nonbusiness websites prohibited by the policy. In addition, information technology security (IT) awareness … recommendations. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Cost-of-Living Adjustment – State Police Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … $18,000 of your Single Life Allowance amount, even if you selected a different option at retirement. You will begin …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentGreenville Central School District – Information Technology (2021M-156)
… unauthorized use or access. Officials did not: Develop a comprehensive acceptable use policy (AUP) and monitor … Ensure the acceptable use policy clearly states what is acceptable for District computer use, is updated to include District employees and is regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156