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Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates … documentation for cash receipts totaling $127,553, and district officials do not have adequate assurance that … was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77NYS Common Retirement Fund Announces First Quarter Results
… of the state fiscal year 2015-2016 was 0.52 percent for the three-month period ending June 30, 2015, with an estimated value of $182.5 billion, according to New … New York's pension fund remains strong and well-positioned for the future with a smart, long-term investment strategy." …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsSecurity Over Critical Information Systems
… professions, certifies teachers, and administers a host of other educational programs. Its responsibilities …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… financial transactions, and provides for an adequate audit trail. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… our audit was to evaluate the BOCES’ procurement practices for the period January 1, 2014 through September 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The … Director prepares the minutes and has custody of the official record of the proceedings, including amendments to …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329State Comptroller DiNapoli Releases School District Audits
… the following school district audits were issued. Dryden Central School District – Information Technology (Cortland … IT asset inventory records or enter into adequate written contracts with all IT service providers. Whitesboro Central School District – Separation Payments (Herkimer …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization … capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the … from the entity or from other rights and obligations. For intangible right-to-use lease and subscription-based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Forestport – Financial Management (2013M-184)
… 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … revenues. As a result, at the end of 2012, fund balance in the general fund had increased to $741,000 or 67 percent … and sewer districts were not properly funded, resulting in the general fund having to make interfund loans to these …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately … City of Lockport Fiscal Stress 2013M330 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330State Comptroller DiNapoli Releases Municipal Audits
… $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds had operating deficits during the past five years, and the water fund had an operating deficit in 2019. In … Oversight (Rockland County) The board provided inadequate and ineffective oversight of the district’s operations and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Champion – Information Technology (2014M-130)
… $2.5 million. Key Findings All users have administrator rights to their computers, giving them complete control over … recovery plan. Key Recommendations Restrict administrator rights to computers; if administrator rights are needed for certain duties of a user’s job, create …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130State Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… portfolio of public and private equities, fixed income, real estate and alternative instruments. It has consistently …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureUnified Court System Bulletin No. UCS-245
… Type Payment Effective Date Check Date 2017 Administration 10 Lag 04/06/17 09/06/17 Eligibility Criteria All employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-retroactiveUnified Court System Bulletin No. UCS-263
… Purpose To explain OSC’s automatic processing of the Retroactive Adjustment to the April 2017 Judicial … Bargaining Unit S9 Background Chapters 71 and 72 of the Laws of 2018, in conjunction with Chapter 400 of the Laws of 2014 … To explain OSCs automatic processing of the Retroactive Adjustment to the April 2017 Judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-263-unified-court-system-state-new-york-ucs-retroactive-adjustmentDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… A total of 14 local governments in New York State ended their fiscal … ago, State Comptroller Thomas P. DiNapoli announced today. Of the 14, nine were announced today. These determinations … stress in fiscal year 2022 was largely due to the infusion of aid from the American Rescue Plan Act and sales tax …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataMechanicville City School District – Financial Condition (2017M-93)
… the District’s finances by adopting realistic budgets and if it kept the unrestricted fund balance within statutory … School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Rensselaer County – Public Health Department Receipts (2013M-18)
… Purpose of Audit The purpose of our audit was to examine Department receipts to determine … Background Rensselaer County (County) has a population of approximately 160,000 residents and includes two cities, …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Purpose of Audit The purpose of our audit was to examine the Company's internal controls … Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides fire … Town residents, is governed by an eleven-member Board of Directors. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… records for the 2011, 2012 and 2013 fiscal years until April 2014. The former Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialMcConnellsville Fire District – Financial Operations (2014M-19)
… a district corporation of the State, distinct and separate from the Towns of Vienna and Annsville, in Oneida County. The … Board has not adopted a code of ethics, procurement policy or an investment policy. The Board did not conduct a thorough …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19