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Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… Determine whether Otsego Northern Catskills Board of Cooperative Educational Services (ONC BOCES) officials … did not properly monitor and account for 66 percent of the 76 fixed assets we examined, including security … list. Key Recommendations Ensure that accurate and up-to-date inventory and IT inventory lists are maintained. Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mWesthill Central School District – Information Technology (2021M-32)
… officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Determine whether the Stamford-Harpersfield-Kortright Fire District (District) Board of Fire Commissioners (Board) … controls or provide adequate fiscal oversight of the Treasurer. As a result, District assets were not safeguarded. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mVillage of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and … accurate, and timely financial records. Conduct or arrange for an audit of the Clerk-Treasurer’s records and reports on …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119State Comptroller DiNapoli Releases Municipal & School Audits
… fund balance, one-time state funding, and sale of property, to balance its 2023-24 budget and could face a …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsArea #1 – IT Policy – Information Technology Governance
… covering in IT policies include but are not limited to: Password Security – This should establish expectations for IT administrators configuring password settings and for users selecting passwords. It should communicate current industry standards for password security, and define any requirements related to, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … of Perth – Conflict of Interest (Fulton County) A board member was the sole proprietor of an automotive company that … data and suffer a serious interruption in operations. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… in 1993, the EPF: Provides an ongoing source of primarily pay-as-you-go funding to address the State’s environmental … at which renewable energy projects are required to pay prevailing wages from five megawatts to one megawatt. …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureState Agencies Bulletin No. 1585
… enter general comments (OSC WC or OSC TaxAud) stating the year of the deficiency, the amount owed, and the start date … starts. Written notice to each employee must include the year(s) to which the repayment applies and the amount that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasOtselic Valley Central School District – Procurement (2022M-58)
… audit period. District officials may have saved $13,781 on fuel costs had they been able to use State contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Plainville Fire District – Board Oversight (2021M-91)
… 2020. Ensure the Treasurer’s records were audited each year, as required. Audit and approve all claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Mineola Union Free School District – Financial Condition Management (2021M-44)
… As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed … back, at June 30, 2020, unassigned fund balance increased to approximately 13 percent or about nine percentage points …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… totaling $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialSubmitting a DRO – Divorce and Your Benefits
… A Domestic Relations Order (DRO), whether prepared using the NYSLRS template or by an attorney, must be signed by a … requires a certified copy of the signed DRO, which we will keep on file. NYSLRS accepts a certification by the … are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droTown of Pitcairn – Claims Auditing (2024M-69)
… $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include adequate …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Opinion 97-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … selected for review were appropriate and adhered to state travel rules and regulations. However, for three …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsDiNapoli Announces State Contract & Payment Actions for July 2014
… $3.1 million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Chappaqua 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 required by the District’s fixed asset procedures. 25 disposed assets that we examined were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186