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Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million for the … over the last three school years. Although most of the repairs and improvements were proportionately funded by the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mRensselaer County – County Bridge Maintenance (S9-13-6)
… Key Findings The County does have a written plan for bridge maintenance; however, it has not been formally … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor repairs and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6East Quogue Union Free School District – IT Asset Management (S9-22-8)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 25 IT assets to confirm their location and that they were inventoried, and … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8State Comptroller DiNapoli Releases School District Audits
… School District – Network Access Controls (Seneca County and Wayne County) District officials did not ensure that the … Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … to increased reliance on a remote learning environment and administrative operations due to the COVID-19 pandemic. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Chappaqua Central School District - Fixed Assets (2022M-186)
… and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were … could not determine whether four assets were disposed of (sold) or retired (obsolete). The District’s fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Village of Fleischmanns – Water Fund (2013M-151)
… 2013. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a five-member … expenditures and revenues, which initially resulted in an excessive fund balance, but has since caused fund …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Somers – Justice Court (2013M-198)
… and procedures to ensure an adequate segregation of cash custody and recordkeeping duties, or that compensating …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Henrietta Fire District – Financial Condition (2021M-27)
… indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Village of Brushton – Fiscal Oversight (2014M-235)
… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population of approximately 475. …
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 Clerk's financial … 1, 2013 through April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350DiNapoli: New York Sends More Money to Washington Than It Gets Back
… 11 states that sent more to Washington than it received. Only New Jersey, Massachusetts and Connecticut fared worse …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backComptroller DiNapoli Releases School Audits
… fiscal years 2012-13 through 2014-15. The district used only 22 percent of its appropriated fund balance during this …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsState Police Bulletin No. SP-254
… Begin Date 11/01/2023 Earnings End Date 11/01/2023 Amount $53 2024 Earnings Code: HSP Earnings Begin Date 11/01/2024 … used Earnings End Date Same as Earnings Begin Date Amount $53 2024 Earnings Code: HSP Earnings Begin Date 11/01/2024 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-stateSUNY Bulletin No. SU-322
… No. SU-322.2. Purpose The purpose of this bulletin is to provide information and processing instructions regarding … opt into a pilot program for employees in certain titles to establish a temporary overtime rate up to 2.5 times the … C72 CH5 Covid-19 OT Hourly/Biweekly 2.5 RO5 O19 O21 OT 2.5 with Partial IIB BU21 N/A OID O25 OT for Ann 2080 2.5 R25 OCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesState Comptroller DiNapoli Releases Audits
… research programs. State Education Department (SED): St. Anne Institute: Compliance with the Reimbursable Cost Manual (2019-S-20) St. Anne is an SED-approved, not-for-profit private school … Auditor identified $14,204 in in ineligible costs that St. Anne reported for state reimbursement. State Education …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsOpinion 99-4
… such as industrial development agencies, have only those powers which are conferred expressly by the State … 582 NYS2d 328, 329), and those powers may be exercised only in furtherance of its prescribed purposes ( Grossman v … of a public purpose of the donor municipality, but only by the enactment of a local law (1990 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-4State Agencies Bulletin No. 1743
… of taxes that need to be refunded will be calculated, and only the refunds of Social Security and Medicare taxes will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Agriculture and Markets: Food … and Contracting Practices (2014-S-19) SUNY officials have generally established good internal controls over procurement and have effectively communicated these procedures to the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits