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Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… operations, which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of … was ineffective. The Board did not review bank statements and canceled checks and did conduct an annual audit of the Treasurer’s books and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Village of Northville – Joint Youth Activity Program (2016M-339)
… activity’s financial activities were properly recorded and reported and collections were adequately safeguarded for the period … activities for children residing in the Village and the Towns of Northampton, Edinburg, Benson and Day. A …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Area #6 – Patch Management – Information Technology Governance
… bug fix, new hardware driver installation or an update to address new issues, such as security or stability problems. … the network and computers have an increased risk of vulnerability to viruses and other problems because known … software are not corrected. Because attackers are aware of these potential weaknesses, they can look for and exploit …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… Educational Services (BOCES) officials adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not adequately manage and monitor network user accounts to help prevent …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Brocton Central School District – Financial Management (2023M-44)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk accurately recorded, deposited and remitted the collections we reviewed. However, the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Greenport – Town Clerk Operations (2017M-3)
… The Town of Greenport is located in Columbia County and has a population of approximately 4,200. The Town is … press-numbered duplicate receipts for all transactions and did not perform monthly bank reconciliations. The Clerk … did not submit a monthly report of all moneys received and disbursed to the Supervisor and did not make …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… The Authority had no comprehensive written policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly segregated. No one …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Wading River Fire District – Gasoline Credit Cards (2017M-5)
… District is a district corporation of the State, distinct and separate from the Towns of Riverhead and Brookhaven, in Suffolk County. The District is governed … Key Findings The Board did not establish written policies and procedures for gasoline credit card use and monitoring. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… have long advocated for. Access to consistent, comparable, and reliable information, across the marketplace, will … greatly improve the state pension fund's ability to assess and address risks and opportunities as we navigate our path to net zero by …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalTown of Rosendale – Justice Court (2014M-232)
… The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is … Town Board, which consists of the Town Supervisor and four Board members, and is responsible for overseeing Town activities, including …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Locke – Financial Condition (2020M-111)
… fund balances as of December 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 percent to … The Board did not adopt formal fund balance, reserve and budgeting policies, along with multiyear financial and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Sewanhaka Central High School District – Student Fees (2016M-296)
… for test preparation classes, advanced placement exams and driver education classes for the period July 1, 2014 … is located in the Town of Hempstead, Nassau County and comprises four Union Free School Districts: Elmont, Floral Park-Bellerose, Franklin Square and New Hyde Park-Garden City Park. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Elmira City School District – Financial Condition (2014M-348)
… City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which … totaled approximately $105 million. Key Findings The Board and District officials have not appropriately budgeted revenues and appropriations. The District’s reserve policy does not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Justice Court Fund
… Town and village justice courts in New York State are required to … Your Report Now Application Resources Other Resources Town and Village Court Revenue Report Contact Us JCR User Guide for Town and Village Justices [pdf] JCR User Guide for Town and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundRestrictions on Consecutive Hours of Work for Nurses
… on Consecutive Hours of Work for Nurses Law (Law) – and Part 177 of Title 12 of the New York Codes, Rules and Regulations (NYCRR) were established to protect the public health and quality of patient care by limiting consecutive hours of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesDiNapoli: State Pension Fund Value $210.2 Billion
… year in the markets that fortunately came with more ups than downs, including a swift recovery from December’s …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… showed that reliable, high-speed internet is imperative for equality of opportunity. How New York utilizes this federal funding will set a critical path for our state’s digital future.” DiNapoli’s 2021 broadband … trends as rural regions may not generate enough revenue for the private sector to justify building the infrastructure …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideDiNapoli Encourages New Yorkers to Save for College
… the nationwide average student loan balance is $29,700 and New Yorkers owe an average of $32,200. As the cost for a … take years to pay off," DiNapoli said. "Parents, friends and family members can use New York's 529 College Savings Program to start saving early for an education and lower their tax burden at the same time. We have one of …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeManagement of Internal Controls
… controls that helped to ensure an ethical business climate and compliance with applicable laws, rules and regulations. Background FRMC is a private, not-for-profit … is to plan, design, develop, construct, own, operate and lease facilities that support the technical programs, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controls