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Village of Bainbridge – Financial Operations (2014M-227)
… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer … adequate reports. The Board should provide more oversight to ensure that water and sewer receipts are properly …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… $25.7 million. Key Findings The Board has not established, or reviewed and updated, policies as required by law and … also did not adopt a sufficient disaster recovery plan, or a sufficient information breach notification policy. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… Purpose of Audit The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls … The purpose of our audit was to review the establishment and use of the Towns reserve funds and to examine internal controls …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330City of Middletown - Information Technology (2018M-235)
… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … use and online banking. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody and …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Brant – Justice Court (2014M-180)
… April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an elected five-member Town … operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The Justices did not … report and remit funds to the Justice Court Fund (JCF) in a timely manner. The Justices did not follow up on pending …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Putnam Central School District – Fund Balance Management (2020M-27)
… surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last … Appropriations were consistently overestimated resulting in increasing fund balance levels and the District did not … plan for actual operating results. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt issued for new bus acquisitions. Key Findings The … Determine whether the District applied for all transportation State aid for new bus acquisitions and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busHow to Report Days Worked – Legacy Reporting
… The number of days worked you report for your employees has a direct impact on their retirement benefits. … NYSLRS employers report information about employees through Retirement Online including their earnings …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedOpinion 89-36
… There are no permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for … for a specific improvement, where the authority to issue obligations for the capital improvement would be …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Oversight of Disability Services
… has adequately provided access to campuses, programs, and services to students with disabilities. The audit covered the … may not deny the benefits of its programs, activities, and services to individuals with disabilities because its … provides support to the Campus Coordinators of Disability Services (Coordinators) on all campuses. The Coordinators …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesCUNY Bulletin No. CU-457
… automatic processing and provide agency instructions for the payment of Increments. Affected Employees Eligible … 1/10/13, PP 20C Background Pursuant to Chapter 287 of the Laws of 2008, Section 6220 of the Education Law and the 2007-2010 Agreement between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-457-january-2013-increments-city-university-new-york-cunyCUNY Bulletin No. CU-508
To inform agencies of OSCs automatic processing of the July 2015 Increments and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-508-july-2015-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-465
… of the July 2013 Increments and provide instructions for payments not processed automatically. Affected Employees … (PSC), yearly increments are to be processed in July for all eligible PSC employees. Effective Date(s) Institution … The following Control-D report will be available for agency use on 06/13/13. This will give agencies time to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-465-july-2013-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-490
… Purpose To inform agencies of OSC’s automatic processing of the July 2014 Increments and provide instructions for … eligibility criteria Background Pursuant to Chapter 287 of the Laws of 2008, Section 6220 of the Education Law and … To inform agencies of OSCs automatic processing of the July 2014 Increments and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-490-july-2014-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-543
… not processed automatically. Affected Employees Employees in Bargaining Units CB, T8 and TC who meet the eligibility … Congress (PSC), yearly increments are to be processed in July for all eligible PSC employees. Effective Date(s) … will be sorted by agency code, then by employee name in alphabetical order. NHRP708 – Mass Increment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-543-july-2016-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-589
… Control-D report will be available for agency use on 06/08/2017. This will give agencies time to correct … record will not be updated. Position and Job do not match If the Position Number equals the NYS Position Number … Unit, Salary Administration Plan or NYS Grade do not match. Increment Code Missing Invalid Increment Code/Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-589-july-2017-city-university-new-york-cuny-incrementsOpinion 98-7
… that bear on the issues discussed in the opinion. BOND AND NOTES -- Periods of Probable Usefulness (replacement of fire chiefs' cars); (acquisition of traffic signal control system) FIRE DISTRICTS -- Apparatus and Equipment (capital reserve fund to replace chiefs' cars) …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Ethics
Resources and information on ethics for local officials
https://www.osc.ny.gov/local-government/resources/ethicsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Allegany-Limestone Central School District , Cassadaga … and the Laurens Central School District . "In an era of limited resources and increased accountability, it's … fund balance that was not used to finance operations. As of June 30, 2017, unrestricted fund balance totaled more than …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits