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Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… and has a population of about 2,250. The Town is governed by an elected five-member Town Board. Budgeted appropriations … receipts when this information is not documented by computer. Ensure that tax collections are remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced the … who take advantage of their position to steal taxpayer money,” said DiNapoli. “Local governments need to make sure … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Vendor File Advisory No. 3
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online … inquire about the status of a purchase order, invoice or payment. When a vendor record does not have an email address …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressSpecial Accidental Death Benefit – New Career Plan
… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… law on Dec. 17. The measure, proposed by the Office of State Comptroller, allows municipalities identified as experiencing fiscal stress to be reimbursed by the state Financial Restructuring Board for Local Governments for … fiscal years. “By providing financial support from the state, our most vulnerable municipalities are more likely to …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningMorris Central School District – Fund Balance Management (2023M-47)
… from the 2019-20 through 2021-22 fiscal years by an average of $617,000, or 6 percent. Surplus fund balance … the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 percentage points) to $2 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47South Seneca Central School District – Online Banking (2021M-164)
… School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key Findings The Board and District officials did not ensure that online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Uniondale Union Free School District – Information Technology (2023M-61)
… the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to officials, we found that the Technology Supervisor did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the … reserves through the annual budget process, which would have been more transparent to taxpayers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and claims … amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less than $320,000 as of June 30, 2013. District officials have not developed a multiyear financial plan. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, claims totaling more than …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133State Agencies Bulletin No. 1877
… amount for Deferred Compensation will remain the same at $19,500.00. An additional deferment available to employees age 50 and over remains unchanged at $6,500.00. Employees in this age bracket can defer up to … years prior to normal retirement age remains unchanged at $19,500 for a combined maximum total contribution of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… under the control of the local school board, is governed by a seven-member Board of Trustees. Operating expenditures … executive officer and the Board Chairperson, as required by School policy. Key Recommendations Establish policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Northeastern Clinton Central School District – Payroll (2016M-76)
… were either not adequately performed or not performed at all. The Superintendent did not compare payroll registers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mTown of Wayne – Justice Court (2013M-52)
… a population of approximately 1,000. The Town is governed by an elected Town Board comprising four councilpersons and … day of the succeeding month and remit moneys received by the Court to the Town Supervisor. … Town of Wayne Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village of Suffern - Budget Review (B20-6-2)
… $12,426,613 which is $471,753 above the limit established by law. Key Recommendation In adopting the 2020-21 budget, … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Lebanon – Justice Court (2013M-247)
… reconciliations, issue appropriate receipts for all money received, deposit money intact or in a timely manner, file accurate and timely … any moneys that are due to the Town and/or New York State. Perform accountability reconciliations monthly, and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Putnam Valley Central School District – Financial Condition (2016M-135)
… schools with approximately 1,730 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135