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Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… controls and communicating an acceptable use policy (AUP) to business office staff. Key Findings District officials did … not help safeguard PPSI by developing and communicating a comprehensive AUP to business office staff. As a result, PPSI related to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Exemption Policy (UTEP) requirements for monitoring the sales and use tax exemptions used by approved projects. The Agency did not have an … required forms as per the Agency’s UTEP and ensure that sales and use tax exemptions claimed are not in excess of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectAccounts Payable Advisory No. 66
… Theft, Loss or Misuse of State Assets Reference : Guide to Financial Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of State Assets Guidance : To enable the Office of the State Comptroller (OSC) to carry … of State assets. Agencies and organizations must send a detailed explanation of the incident to the following OSC …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsHorseheads Fire District #1 - Board Oversight (2019M-82)
… Develop multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the unrestricted fund balance to a designated …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Clifton , City of … Walden Fire District , Westerlo Volunteer Fire Company , West Nyack Fire District and the Town of York . “In … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be assessed only against abutting or … or abutting owners or upon the board's own motion, to improve a street, highway, private road or right-of-way. … the improvement (cf. Town Law, §§191, 192, 209-e). We do not believe the Legislature intended such a result. We …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Contributing Toward Your Retirement – Forest Rangers Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by Article 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary annuity savings contributions to the …
https://www.osc.ny.gov/retirement/publications/1864/contributing-toward-your-retirementContributing Toward Your Retirement – Regional State Park Police Plan
… to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier 6 Members … to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date of …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… charges of five counts of offering a false instrument for filing and five counts of misdemeanor falsifying business … calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or … charges of five counts of offering a false instrument for filing and five counts of misdemeanor falsifying business …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageMarch 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers … the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county and the City of New York shall establish a handicapped parking education program for the purpose of …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programThousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … limits and did not specify the number or type of quotes to be obtained or the required documentation to be maintained. Potential conflicts of interest might not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Brighton 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-119Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … in Albany County. The District, which is governed by a Board of Education, serves approximately 1,400 students. … general fund budgets. The Board did not adopt a policy to establish an adequate level of unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue bonds not to exceed approximately $4.2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Village of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department operations for the … is located in the Town of Hunter in Greene County and has a population of approximately 700. The Village is governed by … Key Findings Village officials did not require staff to perform periodic reconciliations of water produced to …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Office for People With Developmental Disabilities Fuel Card
… WEX Bank fuel credit cards (WEX card) by Metro New York Developmental Disabilities State Operations Office (Metro) employees of the Office for People With Developmental Disabilities during the … Stateissued WEX Bank fuel credit cards WEX card by Metro New York Developmental Disabilities State Operations Office Me …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardCity of Troy – Budget Review (B18-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to … exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Accounts Payable Advisory No. 65
… Subject : Adjusting the Scheduled Due Date Guidance : Agencies should only override the system calculated Scheduled Due Date on an exception basis. It may be necessary to override the calculated Schedule Due Date in special circumstances such as lapsing, fiscal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Determine whether claims were properly audited prior to payment. Key Findings The Board has not adopted a cash disbursement policy. Twenty-four claims totaling … sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop and adopt a cash …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105