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Webster Public Library - Board Oversight (2018M-125)

… Audit Objective Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: … other claims before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. …

https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125

Emergency Service Communication Surcharges (2017-MS-4)

… Niagara , Oneida , Ontario , Rockland , Schenectady , and Suffolk . Purpose of Audit The purpose of our audit was … to improve their county’s 911 systems and operations, for the period January 1, 2014 through October 5, 2016. … the surcharge. Various county departments are responsible for the collection of these surcharge revenues, while the …

https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4

DiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft

… public finance. I thank Wyoming County District Attorney Donald O’Geen and the Wyoming County Sheriff’s Department for …

https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theft

Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the financial … The Brentwood Volunteer Fire Department is located in the Town of Islip in Suffolk County. The Department has a … the 2011-12 fiscal year. Key Findings The Treasurer does not perform monthly bank reconciliations, or present bank …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-over

DiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft

… to State Comptroller Thomas P. DiNapoli. Brown, 70, of South Plymouth in Chenango County, was charged with grand … that Brown allegedly used town funds to pay 100 percent of his home telephone, internet and electric bills. “Since 2010, Mr. Brown allegedly cheated his neighbors out of over a hundred thousand dollars by using public funds for …

https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theft

NYS Common Retirement Fund Announces First Quarter Results

… 30, 2015, the Fund had approximately 38.5 percent of its assets invested in publicly traded domestic equities and 15.0 … in international public equities. The remaining Fund assets by allocation are invested in cash (1.5 percent), … (3.6 percent) and opportunistic alternatives and real assets (1.0 percent). DiNapoli initiated quarterly …

https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-results

Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)

… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … were not properly accounted for, secured, and deposited in a timely manner. The Department’s failure to establish … while intoxicated (DWI) administrative fees has resulted in an inequitable assessment of fees to probationers and a …

https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operations

Security Over Critical Information Systems

… risks associated with unauthorized access to these systems and their associated data. Our audit scope covers the period … the licensing of numerous professions, certifies teachers, and administers a host of other educational programs. Its … with 3.2 million students, 7,000 libraries, 900 museums, and 52 professions encompassing more than 850,000 licensees. …

https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systems

XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures

… criteria are met: Tangible Assets The asset is tangible in nature, complete and is not a component part of another item. The asset is used in the operation of the State's activities. The asset has a … guidelines): All Land Buildings Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructure

State Agencies Bulletin No. 919

… pay increase for military stipend Effective Date(s) August 19, 2009 Background Recent changes in tax regulations require that military stipend payments be exempt from Social Security and Medicare taxes. Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) explained the regulation and described …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipend

Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)

… to which they are entitled. The Department’s software does not produce accurate accounts receivable aging reports, …

https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operations

Lockport Housing Authority – Executive Director’s Compensation (2015M-329)

… 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was established pursuant the … York State Public Housing Law and operates six properties in the City of Lockport, providing a total of 352 housing …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329

Town of Forestport – Financial Management (2013M-184)

… interfund loans between funds with different tax bases are paid with interest to the respective funds. Develop …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184

State Comptroller DiNapoli Releases School District Audits

… district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …

https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-audits

Town of Champion – Information Technology (2014M-130)

… administrator rights to computers; if administrator rights are needed for certain duties of a user’s job, create a …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130

State Comptroller DiNapoli Releases Municipal Audits

… balance policy, multiyear financial plan or capital plan. Monsey Fire District – Board Oversight (Rockland County) The …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0

City of Lockport – Fiscal Stress (2013M-330)

… in Niagara County, is approximately 8.4 square miles and serves approximately 21,165 residents. The elected Common … million), water fund ($275,000), sewer fund ($370,000) and refuse fund ($212,000) for the fiscal year ending … cash flow problems the City experienced in its 2012 and 2013 fiscal years. We found that asset accounts reported …

https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330

Saugerties Central School District – Extra-Classroom Activities (2017M-77)

… and the annual sales tax returns were not filed with the New York State Department of Taxation and Finance. Most student … source, date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject to sales …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77

Comptroller DiNapoli Releases State Audits

… risk because they have devised systems to informally hold supplies of pre-signed checks provided by select repeat …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0

Police Property Room Inventory (2014-MS-4)

… updating. Property is not properly safeguarded, resulting in 293 items missing from inventory at eight of the 10 … and procedures for controlling property. Monitor activity in the property room. Improve the inventory tracking and …

https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4