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State Police Bulletin No. SP-113
… Laws of 2009 which implements the Agreement between New York State and the Police Benevolent Association and provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherCity of Watertown – Information Technology (2017M-184)
… recovery, disposal of electronic devices, data back up and password security management. The Council did not ensure … recovery, backups, disposal of electronic devices and password security management. Provide IT cybersecurity …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted … Services is responsible for providing temporary help to eligible individuals and families with social service and … until required reports are received. Implement procedures to verify that service providers are meeting contractual …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… provides fire protection services to Village residents. Expenses for the 2013 fiscal year totaled approximately …
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
… problems. If patches are not installed regularly, the network and computers have an increased risk of … Without ongoing updates, security weaknesses and bugs in the software can be exploited by attackers in a wide range of ways. Many unsupported and outdated …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. Key … not adequately manage and monitor network user accounts to help prevent unauthorized use, access, or loss. As a … existing network user accounts and disable user accounts when access is no longer needed. BOCES officials agreed with …
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)
… complete report – pdf] Audit Objective Determine whether the Brocton Central School District (District) Board of … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. … audit school brocton …
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 … County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections … totaling $48,271 within the required time frames. Remit real property tax collections to the Town Supervisor …
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)
… 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-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
… 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-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 report their disposition information to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundSelected Aspects of Supporting Small Businesses
… SB1 also recommended the development of a comprehensive online business portal with access to customized information and online transactions. To accomplish its goals, SBS partnered … of Local Law 2017-209. This means it did not contain strategies to specifically address workforce development …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesRestrictions on Consecutive Hours of Work for Nurses
… Labor (Department) is charged with protecting workers in New York State. Section 167 of the New York State Labor Law – referred to as the Restrictions on … for Nurses Law (Law) – and Part 177 of Title 12 of the New York Codes, Rules and Regulations (NYCRR) were …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nurses