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Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year … and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Glens Falls City School District - Financial Management (2019M-12)
… or to reduce District property taxes. Adopt annual budgets with realistic estimates for appropriations. Adopt a … in Appendix A, District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… 30 percent of its revenues ($17,241) collected from credit card payments due to the credit card vendor improperly withholding funds. Ice rink … Recommendations The City Clerk should work with the credit card vendor and the Internal Revenue Service (IRS) to recover …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Richfield Springs Central School District - Fixed Assets (2019M-140)
… fixed assets and update policies to include proper sanitation and disposal of electronic devices. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Town of Saranac - Cash Management (2019M-32)
… minimized. Had the Supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… factors. Ensure compensating controls are implemented to address the lack of segregation of duties within the …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… and District officials ensured information technology (IT) assets were safeguarded. District officials accurately … adequate security policies and procedures to safeguard IT assets. District officials did not provide IT security awareness training for employees. As of February …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… complete report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of operations to ensure financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Allegany-Limestone Central School District - Financial Management (2018M-129)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Town of Pelham - Information Technology (2019M-77)
… Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected against … and sensitive information. Town officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and officials did not develop …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Bemus Point Central School District - Financial Management (2019M-216)
… to the general fund. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … to taxpayers. District officials generally agreed with our findings and indicated they would take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … Audit claims and ensure that approved claims are listed in the official proceedings of the Board. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialIndustrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… "Michael Klein started stealing from the public just after he was appointed treasurer at the Mahopac Fire … Michael Klein started stealing from the public just after he was appointed treasurer at the Mahopac Fire …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaXI.11.E Retainage – XI. Procurement and Contract Management
… - Paying Retainage . Since one of the prerequisites for closing a contract in the Statewide Financial System (SFS) is … order associated to the contract (see Section 12.D - Closing Contracts of this Chapter), agencies are encouraged …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageTier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… amount necessary to pay your pension if you had retired on the date of your death. This benefit frequently is larger …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsDiNapoli Report Highlights Where New Yorkers Work
… DiNapoli shows the state’s employment picture has changed in significant ways since 2000 with the health care and … manufacturing and financial activities shrank. Employment in health care and social assistance had the greatest increase in jobs since 2019, with the sector now comprising nearly one …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workDiNapoli Releases Bond Calendar for Fourth Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the State, New York City, and their major public authorities during the fourth quarter of 2017. The planned sales of $8.02 billion include $6.09 … Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the State New York …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-bond-calendar-fourth-quarter