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Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Department’s internal controls over financial operations for the period January 1, 2012 through March 25, 2014. … fire protection services to Village residents. Expenses for the 2013 fiscal year totaled approximately $56,500. Key … which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was …
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)
… and reported and collections were adequately safeguarded for the period June 1, 2014 through May 31, 2016. Background … of Northville to operate youth development activities for children residing in the Village and the Towns of … Central School District representative is responsible for the overall financial management and safeguarding of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339City of Watertown – Information Technology (2017M-184)
… information on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background … five-member Council. General fund budgeted appropriations for the 2016-17 fiscal year totaled $42 million. Key Findings … and City officials did not implement effective procedures for granting, revoking, modifying and monitoring access …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Sewanhaka Central High School District – Student Fees (2016M-296)
… of our audit was to examine the collection of student fees for test preparation classes, advanced placement exams and driver education classes for the period July 1, 2014 through January 31, 2016. … eight-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Town of Locke – Financial Condition (2020M-111)
… annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Town of Rosendale – Justice Court (2014M-232)
… purpose of our audit was to examine Justice Court receipts for the period January 1, 2012 through December 31, 2013. … Town Supervisor and four Board members, and is responsible for overseeing Town activities, including the Justice Court. For 2012 and 2013, the Town reported $500,514 in fines, fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding today’s SEC proposed rule … as investors to make sure the companies we invest in are prepared for the future, so they can be profitable and successful in the global marketplace. To do so requires us to have the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalPlattsburgh Housing Authority – Tenant Rents (2015M-260)
… review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, 2015. Background … County. The Authority, which provides low-income housing for qualified individuals, is governed by an appointed … Board of Commissioners. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.8 million. …
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)
… June 30, 2016. Background The Wading River Fire District is a district corporation of the State, distinct and separate … Riverhead and Brookhaven, in Suffolk County. The District is governed by an elected five-member Board of Fire … when and how they can use the cards and what documentation is required. Limit the number of gasoline credit cards to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Elmira City School District – Financial Condition (2014M-348)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 24, 2014. … with approximately 6,500 students. Operating expenditures for the 2013-14 fiscal year totaled approximately $105 … policy that clearly communicates the purpose and intent for establishing each reserve fund and the manner in which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Town of Greenport – Town Clerk Operations (2017M-3)
… our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $4.87 million. Key Findings … The Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Area #6 – Patch Management – Information Technology Governance
… are aware of these potential weaknesses, they can look for and exploit unpatched software. Additionally, when … technical support or bug and security fixes (patches) for those versions. Without ongoing updates, security …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …
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)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
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)
… report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, … and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Justice Court Fund
… and Village Court Revenue Report Contact Us JCR User Guide for Town and Village Justices [pdf] JCR User Guide for Town and Village CFOs [pdf] Enrollment Instructions [pdf] … our Justice Court Fund Reporting (JCR) Changes webinar for more details. Handbook for Town and Village Justices and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundRestrictions on Consecutive Hours of Work for Nurses
… enforcing the Restrictions on Consecutive Hours of Work for Nurses Law. The audit covers the period January 1, 2015 … to as the Restrictions on Consecutive Hours of Work for Nurses Law (Law) – and Part 177 of Title 12 of the New … of patient care by limiting consecutive hours of work for Registered Nurses and Licensed Practical Nurses in …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesDiNapoli: State Pension Fund Value $210.2 Billion
… term return expectations and provide retirement security for our members, retirees and their beneficiaries,” DiNapoli … Returns for the Fund’s Asset Classes (as of March 31, 2019) Percent …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered the … to June 1, 2018). For contracts that do not include this retroactive disenrollment language, claims may be recovered … The claims were paid due to various reasons, including retroactive disenrollments. For retroactive disenrollments, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesDiNapoli Encourages New Yorkers to Save for College
… Thomas P. DiNapoli is encouraging New Yorkers who face college expenses to open a 529 College Savings account to … than 768,000 Direct Plan accounts valued at approximately $21 billion. The Advisor-Guided Plan offers age-based and …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-college