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Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andTown of Java – Tax Collection Remittance (P1-24-21)
… did not comply with Town Law. Although the Board’s meeting minutes indicate that the Board reviewed the audit report, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… established effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … totaled approximately $1.9 million for the general fund and $1.4 million for the highway fund. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … County, is a district corporation of the State, distinct and separate from the Town of Wilna. The Board of Fire … to ensure that financial activity is properly recorded and reported and that Distri …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to … District officials made 38 purchases totaling $395,731 without the use of requisitions or purchase orders and made … competitive bidding process and obtain written and verbal quotes for procurements between $1,000 and the bidding …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mOswego County – County Bridge Maintenance (S9-13-8)
… The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal years … Key Recommendations Budget for and track spending on bridge maintenance and repairs. Comply with the NYSDOT flag …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… was to examine the District’s procurement of professional services and maintenance of fuel inventories for the period … special district that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North … require the use of competitive methods for professional services. District officials paid three professional service …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… procedures over the collection of cash receipts for trash bag sales and the summer recreation program to ensure … for the reconciliation and reporting of cash receipts from trash bag sales to residents used to pay for their refuse … for the reconciliation and reporting of cash receipts from trash bag sales and Program fees. Ensure financial and …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… 27, 2013. Background The Town of Ripley is located in Chautauqua County and had a population of approximately … budgets for one district were unreasonable, resulting in annual operating deficits and declining surplus. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… through January 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately 12,000. The Town is governed by an elected five-member Town Board, which is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165V.3.D Accounts – V. Chart of Accounts (COA) Governance
… the SHARE SetID, which means all agencies will be able to access the complete list of Account codes in the SFS. The Account ChartField is … of conversion-only and configuration-specific values, to which alphanumeric values have been assigned for easy …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsSUNY Bulletin No. SU-261
… Purpose To notify SUNY agencies of a new deduction code for after tax (ROTH) contributions to the 403(b) plan Affected Employees All SUNY employees … To notify SUNY agencies of a new deduction code for after tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… Read written testimony: https://www.osc.state.ny.us/files/press/pdf/hfsc-written-testimony-2021.pdf … Comptroller Thomas P DiNapoli testified today before the US House Committee on Financial Services Subcommittee on …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Johnstown – Information Technology (Fulton County) City … were communicated confidentially to officials. City of Johnstown – Financial Management (Fulton County) City … and 2017 and did not file the reports for 2018 or 2019 as of Dec. 2, 2020. Without accurate financial records, the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… $250,000 fine. Assistant U.S. Attorney John D. Fabian, who is handling the case, stated that on January 12, 2015, the … children," stated U.S. Attorney Kennedy. "The SAFER grant is designed to allow individuals to serve the public as … Security (DHS), Office of Inspector General (OIG), is pleased by the assistance of the New York State …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesOpinion 2002-3
… as otherwise provided by law, after a public dock district is established, the town board may contract for the … limitations of section one hundred ninety-eight". There is, however, nothing in section 198, or any other State … districts created for different purposes). Further, it is our opinion that a town may not, pursuant to its home rule …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 93-26
… Law, §§190, 198[10-f], 209). Once an ambulance district is established, the board is authorized, inter alia , to contract on behalf of the … ambulance services (see 1982 Opns St Comp No. 82-26, p 33). Notwithstanding the apparently mandatory language …
https://www.osc.ny.gov/legal-opinions/opinion-93-26XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… P-Card reconciliation using an appropriation which is lapsing can be performed up until the published deadline. … the published lapse date, and if a lapsing appropriation is used, will fail budget check at that time. All … last day interagency vouchers will be paid before lapsing is on the published deadline. Payment of interagency vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… were built under the Program. Mitchell-Lama housing is owned by private companies and supervised by the Division … which must include a DHCR-approved Management Plan. It is the responsibility of the owner to provide safe and … representatives are required to conduct yearly on-site assessments of the development’s physical condition as …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchell