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County of Rockland - Budget Review (B19-6-9)
… The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Middleburgh Central School District - Information Technology (2019M-115)
… accounts, and administrative permissions were granted to individuals who did not need these rights. In two … Officials did not provide IT security awareness training to employees, and the Board did not establish a disaster … (IT) control weaknesses were communicated confidentially to District officials. Key Recommendations Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Latham Fire Department – Length of Service Awards Program (2016M-279)
… 1, 2015 through December 31, 2015. Background The Latham Fire Department provides fire protection services for … Latham Fire Department Length of Service Awards Program 2016M279 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279IX.12.A Key Provisions – IX. Federal Grants
… CMIA: Federal agencies must make timely grant awards and fund disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash needs;” Federal cash which … program purposes through either presentment of checks or settlement of electronic fund transfers (EFT). Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsWhite Plains City School District – Procurement of Professional Services (2014M-240)
… Purpose of Audit The purpose of our audit was to review the District’s process … $193 million. Key Findings District officials did not always seek competition for professional services and did not have documentation to support why contract providers were chosen for all professional …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… period July 1, 2014 through March 31, 2016. Background The Evergreen Charter School is a public school financed by … Evergreen Charter School Employee and Independent Contractor …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… the town-wide and town-outside-village general and highway funds. The Town has not used appropriated fund balance as an … actual financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a … to be used to fund operations. Maintain a daily cash book and chronologically identify individual receipts when …
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
… and parking summons fees. “I‘m dismayed that we continue to uncover local officials who take advantage of their … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … Division of Investigations, 14th floor, 110 State St., Albany, NY 12236. …
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 Findings …
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 …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressSpecial Accidental Death Benefit – New Career Plan
… Eligibility If you die under circumstances that permit payment of the … a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the … dies, this benefit will be paid to your children who are under the age of 18, or if they are students, until 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
… have on their finances. “Through our audits and fiscal profiles of communities across New York, my office has …
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)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or used to pay related expenditures, during the three fiscal years. …
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)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of … Determine whether the South Seneca Central School Districts District Board of …
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 … balance. District officials used surplus funds each year to finance reserves instead of funding reserves through the …
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)
… The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is …
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)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims … 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … approximately $1.1 million. Key Finding The Board did not ensure that detailed claims audit procedures were in …
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
… Purpose The purpose of this bulletin is to notify agencies of the following … by calling the Nationwide Helpline at 1-800-422-8463. Representatives are available Monday – Friday, 8am – 11pm and …
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)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a public school that is not under the control of the local school board, is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198