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Town of Grand Island - Information Technology (2019M-34)

… Key Findings Town officials did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did … Design and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT … corrective action. Appendix B includes our comments on the issues raised in the Town’s response. … Determine …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34

Town of Saranac - Cash Management (2019M-32)

… earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)

… did not obtain the required residency documentation for 52 out of 55 students in our audit sample. Key … written policy and prepare and enforce written procedures for students’ proof of residency that include a provision to … corrective action. Appendix B includes our comment on an issue raised in the School’s response. … Determine …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billing

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… adequate network controls for nonstudent user accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user

Mount Morris Central School District – Claims Auditor (2022M-131)

… take corrective action. Appendix B includes our comments on the District’s response. … Determine whether the Mount …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131

DiNapoli: Audit Finds Misuse of Funds in Town of Fishkill

… The former recreation director in the town of Fishkill allegedly misused as much as $50,000 … so taxpayer funds are secure and being spent appropriately in the future.” The town offers various services to residents … project that center funds totaling as much as $26,000 in 2011 and $19,000 in 2012 may be gone. In addition, the …

https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkill

DiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed

… The New York City Department of Health and Mental Hygiene (DoHMH) did not always inspect … radiation exposure. Unfortunately, we found a number of troubling instances of lax supervision that create the potential to put New …

https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-always

State Agencies Bulletin No. 1891

… who claim exempt from Federal, State, and/or Local tax withholding in tax year 2021. Affected Employees Employees who claimed exempt from Federal, State, and/or Local tax withholding in 2020 and employees who submit withholding …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021

Unified Court System Bulletin No. UCS-292

… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2020   Form W-2 … be added to the employee’s taxable gross wages, for tax withholding purposes, and is subject to employment and income …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-292-prepaid-legal-service-benefit-unified-court-system-ucs

State Agencies Bulletin No. 1985

… who claim exempt from Federal, State, and/or Local tax withholding in tax year 2022. Affected Employees Employees who claimed exempt from Federal, State and/or Local tax withholding in 2021 and employees who submit withholding …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022

DiNapoli Announces $114 Million of G.O. Bonds Awarded

… competitive sale. The bonds are scheduled to be delivered on March 21, 2019. The net proceeds of the Series 2019A Bonds … Bonds will mature over 9 years. A summary of bids received for the Series 2019A Bonds can be viewed at General …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awarded

New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)

… action. … New Hyde ParkGarden City Park Union Free School District Bank Reconciliations 2018M80 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bank

Village of Delhi – Audit Follow-Up (2019M-204-F)

… Village of Delhi's (Village) progress, as of April 2022, in implementing our recommendations in the audit report released in January 2020. Background The Village is located in …

https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-f

City of Elmira – Audit Follow-Up (2017M-90-F)

… The City of Elmira (City) is located in Chemung County and has a population of approximately 28,200. The City is … Based on our limited procedures, it appears that the City has made progress implementing corrective action. Of the nine …

https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-f

Town of Gaines – Town Clerk/Tax Collector (2021M-172)

… financial duties. The Clerk did not: Deposit collections in a timely manner. Perform bank reconciliations. The Board … all money is properly accounted for. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town of …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172

DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth

… The latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the face of a mental health crisis … is offered at your child’s school.” That claim was false, auditors found, as nearly 40% (563) of DOE’s 1,524 …

https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youth

First Quarter 2022 Local Sales Tax Collections Up 21 Percent

Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g

https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdf

First Quarter 2022 Local Sales Tax Collections Up 21 Percent

Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g

AFR Modernization – Uploading Financial Data with Bulk Load

This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b

https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdf

Annual Audit

… totaling over $830 million for four sole custody funds in 2016 – the Uninsured Employers Fund, the Special Fund for … identified two high-dollar outlier claims that resulted in $2,633,204 in total savings. For these claims in particular, Board staff …

https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-audit