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Henrietta Fire District – Financial Condition (2021M-27)
… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town … Background The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Chappaqua Central School District - Fixed Assets (2022M-186)
… $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as … Key Recommendations Ensure the District’s new asset list is complete, accurate and up-to-date and that … that all disposed assets are removed from the District’s new asset list. Update the fixed asset policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186East Quogue Union Free School District – IT Asset Management (S9-22-8)
… to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … Specifically: Six IT assets with combined purchase prices of approximately $8,200 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… As a result, BOCES officials did not transparently fund capital expenditures and instead utilized more than $2.5 … these expenditures. Key Recommendations Transparently fund capital expenditures. Ensure that all surplus funds are …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mState Comptroller DiNapoli Releases School District Audits
… not effectively manage financial condition. The practice of overestimating appropriations each year and annually …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory … has not developed policies or procedures which clarify how comp time will be administered. Some employees have been … no established deadline when a request to earn comp time form should be submitted, and submitted forms have not always …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Brighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … employees were paid $4,850 more than they were entitled to. District officials did not have written policies or procedures in place to provide guidance to employees and District officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… technology (IT) access controls over personal, private and sensitive information (PPSI) in the District’s student … the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in Herkimer County and the Town of Deerfield in Oneida County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationSaratoga Springs City School District – Procurement (2023M-25)
… process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school saratoga …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Rensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 652 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Town of Dayton – Audit Follow-Up (2019M-221-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of … plans and written fund balance and reserve fund policies to help guide the budget development process. The audit included nine recommendations to help improve the Town’s financial condition and financial …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fInvestment Advisory Committee
… Templeton William G. Clark Former Chief Investment Officer Federal Reserve Employee Benefits System Timothy Collins CEO …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… Comptroller Thomas P. DiNapoli. “Lead poisoning poses a major health risk to children and can cause anemia, hearing … documentation and the same county department was deficient in providing required follow-up services at the time of the … had been provided to these children. The report notes that in April 2019, state law was amended to lower the standard …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programDiNapoli Releases Report on Pre-Pandemic Migration Trends
… filers, 3.1% compared to 13.6%, resulting, in part, from the greater number of part-year filers moving out of the … Married filers left New York at twice the rate (0.66%) of all filers, with married filers making between $100,000 and … filers, 87% of which were full-time residents taxed on all income received and responsible for 83% of 2019 PIT …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as required by New … said. “Failure to do so can have devastating consequences for students, staff, families and communities. Unfortunately, my office has found much of this …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffDiNapoli: New York Ranks Last in Balance of Payments With Washington
… what it pays to the federal government compared to what it gets back from Washington, according to a report released … that received less, with a return of $0.82. New Mexico gets the most value at $2.83 per tax dollar paid, followed by … what it pays to the federal government compared to what it gets back from Washington according to a report released …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonDiNapoli Releases Fiscal Stress Scores
… of 20 local governments in New York State ended their fiscal year 2021 designated in some form of fiscal stress , down from 30 a year ago, State Comptroller … determinations were made based on the State Comptroller’s Fiscal Stress Monitoring System scores. DiNapoli releases …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresState Agencies Bulletin No. 933
… travel reimbursement check on 12/22/09, and $99.00 of the payment is taxable. Jane's pay stub for 12/23/09 shows …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursements