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DiNapoli Releases East Harlem Economic Snapshot
… our city is shared with everyone in the community. Thank you so much to Comptroller DiNapoli and his team for …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotMore About This Retirement Plan – Police and Fire Plan
… 375-b and 375-c of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State … under Article 14. The information in this publication does not apply to you. Throughout this publication, you will find …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… approved before payment. City officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140State Comptroller DiNapoli Releases Local Government Audits
… local government audits have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 … to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management (Steuben County) The board’s management of fund balance was not effective. As a result, general and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsUniondale Union Free School District – Information Technology (2023M-61)
… adequately managed nonstudent network user accounts and permissions. Key Findings District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Collector (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … report collections. The Clerk did not: Maintain complete and accurate accounting records, provide accurate monthly … to the Board as required. Accurately record, remit and report detailed Clerk fees for 21 of the 24 months …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Ticonderoga Central School District – IT Asset Management (S9-22-23)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 30 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris … Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Niagara Falls Water Board – Financial Management (2015M-141)
… finances in accordance with the governing agreements and New York State Public Authorities Law for the period … April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public … which is governed by an appointed five-member Board, owns and operates the City of Niagara Falls’ drinking water, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… Financing options, see the DOB Budget Policy and Reporting Manual and Forms . Note: If an agency has an extended term … the aforementioned dollar level.” IMPORTANT CONSIDERATIONS Capital Equipment Equipment of a capital nature is generally purchased outright with monies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school year. The … School, which is a public school financed by local, State and federal resources that is not under the control of the … Key Findings The Board did not ensure that the policies and procedures in the charter and bylaws were followed and at …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Woodbourne Fire District – Board Oversight (2023M-98)
… ability to make informed financial decisions and levied taxes that were more than necessary to fund operations. The … corrective action. Appendix B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountThousand Islands Central School District – Financial Management (2022M-201)
… from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: … fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… result, the School did not have access to the undeposited funds, the Board’s monthly financial reports did not … and the risk of loss, diversion or theft of School funds was increased. Key Recommendations Maintain detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Village of Richmondville – Disbursements (2012M-178)
… The purpose of our audit was to ensure that the Board and Mayor properly monitored the Village’s fiscal operations … comprising five elected Trustees, governs the Village and is responsible for the general management and control of the Village’s finances and operations. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Central School District is located in Washington County and is governed by the Board of Education which comprises … approximately $11.1 million. Key Findings The Board and District officials did not adopt and implement appropriate policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… A multi-agency contract is one awarded with the intention that it will be … contract under its respective Business Unit and Department ID. The Awarding Agency contract and amendments thereto and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsTown of Schaghticoke – Budgeting (2013M-239)
… The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is governed by an elected … Town Board, which comprises the Town Supervisor and four council members. The Town’s 2013 adopted budget … on unexpended surplus funds to finance town-wide general, and certain water and sewer district operations, and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239NYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… statement in response to Amazon’s disclosure of vote results from its annual meeting on Wednesday. DiNapoli and …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazon