Search

State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address

… “As we embark on a new year and legislative session, the State of the State message delivered by Gov. Kathy Hochul set forth her agenda. State government is here to work for the people of this state … State Comptroller Thomas P DiNapoli Statement on 2023 State …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-address

Town of Freedom – Financial Management (2021M-191)

… fund balance. Key Findings The Board did not develop and adopt realistic budgets or determine how much fund balance … of the 2021 fund appropriations. Did not establish and adopt comprehensive, written, multiyear financial and capital … or fund balance and reserve policies. Key Recommendations Adopt annual budgets that contain reasonable revenue …

https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191

Town of Greene – Justice Court Operations (2021M-95)

… with our recommendations and have indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Village of Monticello – Budget Review (B4-14-15)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … does not include a tax overlay. The Village does not have adequate records to demonstrate the reasonableness of the revenue estimate for …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

Spackenkill Union Free School District – Professional Services (2021M-89)

… during the audit period. Paid a professional service provider $273,551 without a written service agreement. Last …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89

About this Report – 2021 Financial Condition Report

… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, … more detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement …

https://www.osc.ny.gov/reports/finance/2021-fcr/about-report

Brighton Central School District – IT Asset Management (S9-22-6)

… report – pdf] Audit Objective Determine whether Brighton Central School District (District) officials appropriately … or safeguarded. We selected 54 IT assets to confirm their location and that they were inventoried, and 10 additional IT …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6

Phoenix Central School District – IT Asset Management (S9-22-20)

… properly accounted for. Specifically: Three IT assets, a printer costing $1,155, a smart television and an interactive …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20

Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)

… protect the Department’s electronic data containing PPSI. In addition to sensitive information technology (IT) control … of the 61 County-owned Department IT devices we examined, in violation of County policies. County officials have not … classification schematic and have not inventoried PPSI in their possession. County officials and IT staff did not …

https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-and

State Agencies Bulletin No. 1882

… is to notify agencies of the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined

Town of Louisville – Water User Charges (2015M-44)

… July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a population of approximately … customer accounts. Three users have administrative rights in the computerized water billing system which allow them to … or prior approval required for adjustments to be made in the system. Key Recommendations Segregate the duties of …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44

Town of Albion – Financial Management (2021M-29)

… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

Town of Dayton – Financial Condition (2013M-90)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a … Town of Dayton Financial Condition 2013M90 …

https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90

U-Crest Fire District #4 – Travel Expenditures (2017M-35)

… Audit The purpose of our audit was to examine the District’s travel expenditures for the period January 1, 2015 through … of the State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35

State Comptroller DiNapoli Releases School District Audit

… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0

Town of Caneadea – Fund Balance Management (2020M-145)

… Determine whether the Town Board Board effectively managed fund balances …

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

Town of Springfield – Accounting Records and Reports (2020M-175)

… and reports. As a result, the Board was not provided with the necessary financial reports and information to properly oversee Town finances. During our audit period, … software or provide the Board with detailed monthly budget-to-actual reports. File the annual financial reports (known …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

State Comptroller Dinapoli Releases Municipal Audit

… was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk County) Auditors found the board did not … oversee the village’s financial operations and the Justice Court did not properly account for court funds. Auditors …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audit