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North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is governed by … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366City of Yonkers – Information Technology (2017M-86)
City of Yonkers Information Technology 2017M86
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Town of Salina – Information Technology (2013M-256)
… Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background … Board members. The Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key … concerning the duties, records and procedures required for protecting the Town’s inventory of electronic equipment. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Beacon City School District -- Budget Review (B6-15-4)
… totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local … to submit to the State Comptroller each year, starting with the fiscal year during which the local government is … The preliminary budget includes the appropriation of $2.5 million of fund balance to help finance 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… condition and to examine the Town Clerk’s operations for the period January 1, 2012 through May 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The … in a timely manner. The Board did not audit or provide for an annual audit of the Clerk's records. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… of our audit was to evaluate internal controls related to online banking and information technology for the period July … $21.3 million. Key Findings The District unnecessarily has online banking access for all if its bank accounts. District … names, passwords and secured token devices used to access online banking and do not consistently erase the browser …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationBrunswick Central School District – Financial Condition (2014M-002)
Brunswick Central School District Financial Condition 2014M002
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Village of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over purchasing for the … Key Findings The Board did not establish procedures to ensure that the correct prices were obtained when … competitive bids. Key Recommendations Establish procedures to ensure that Village officials verify that the price …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Cohoes Public Library – Governance and Operations (2015M-259)
… 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation … a circulation policy that contains procedures related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not establish which employees were authorized to collect cash …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was … contracted with the Towns to provide fire protection and emergency services. Budgeted appropriations for 2015 were … and membership did not review bank statement activity. No one ensured that cash receipts were properly recorded or that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Lockport – Justice Court (2018M-36)
… so the New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report … Ensure ticket dispositions are properly reported to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36State Comptroller DiNapoli Releases School District Audits
… appropriately sought competition through requests for proposals or quotes for professional services totaling … 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central … investment policy. Had officials invested available funds in a financial institution with higher interest rates, the …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewOpinion 89-26
… in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability to fire districts) GENERAL … to promulgate a form of annual statement of financial disclosure for its officers and employees, but if it fails to … of the fire district complete and file annual financial disclosure statements. You ask whether fire district officers …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 97-17
… in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public library) … -- Powers and Duties (authority to establish financial disclosure requirements for city and county public library) …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-6
… and penalties imposed by town justice with respect to violations of traffic control signals and speed limits in … by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State …
https://www.osc.ny.gov/legal-opinions/opinion-95-6New York’s Economy and Finances in the COVID-19 Era
… Economic Trends New York State Ranks Second Nationally in Jobs Lost While all states have lost employment since the … May through August. However, those gains, over 686,000 jobs, represented only 35 percent of the record-breaking loss … New York State Ranks Second Nationally in Jobs Lost …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Conflicts of Interest of Municipal Officers and Employees
… complete brochure [pdf] As a municipal officer or employee, your job by its very nature … conflict. The full text of Sections 800-809 of the General Municipal Law, which details conflicts of interest and is … State laws govern conflicts of interest on the part of municipal officers and employees? In general, conflicts of …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employees