Search
Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brewster Central School District , General Brown Central … disbursements. The accounts payable clerk performed all non-payroll disbursement processes for the general fund … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsOpinion 88-34
… §1660, whether it be done by ordinance, order, rule or regulation, must be accomplished in accordance with the … the violation of any local law, ordinance, order, rule or regulation adopted pursuant to the Vehicle and Traffic Law is … Law, §131 defines a town ordinance to include a "rule or regulation of the town board for the violation of which a …
https://www.osc.ny.gov/legal-opinions/opinion-88-34DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… Monitoring System has designated 44 municipalities across the state as fiscally stressed , this includes 12 counties, … with fiscal years ending on Dec. 31, 2014. In New York, all counties and towns, 44 cities and 10 villages have a … To view the complete, sortable list of fiscal scores for municipalities, visit: …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesState Agencies Bulletin No. 2002
… Purpose: The purpose of this bulletin is to provide information and processing instructions regarding a new stipend for canine handlers represented by PEF at … and Technical Services Unit (BU05) assigned by DHSES to be a canine handler are affected. Background: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationDiNapoli: Clerk Pocketed Thousands in Fines
… Norfolk justice court clerk misappropriated nearly $10,000 in court fees paid by defendants. “Ms. Dillon was entrusted … thousands of those dollars and falsifying records in a vain attempt to conceal her crimes,” DiNapoli said. “The St. Lawrence County Sheriff’s Office was instrumental in helping my staff bring this individual to justice. We will …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesCity of Lockport -- Budget Review (B7-1-14)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the … The City did not appropriate any fund balance as a funding source in the 2018 general, water, sewer, or refuse …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14CUNY Bulletin No. CU-294
… Purpose To provide agencies with information for the manual processing of the Ratification Bonus. Affected … Date(s) Ratification Bonus Payments may be processed for all eligible annual and hourly employees for Pay Period 26C, … retroactive Ratification Bonus payment is to be paid to all eligible annual employees who are Active or on a Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-yorkWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For … before authorizing payments. Include clear provisions in service agreements detailing required performance measures …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for the period … Board of Cooperative Educational Services is a public organization created to provide shared educational …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyGreater Amsterdam School District – Capital Project (2022M-50)
… complete report - pdf] Audit Objective Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes … status. Ensure the claims auditor audits and approves all claims prior to payment. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Bradford Central School District – Online Banking (2022M-102)
… complete report – pdf] Audit Objective Determine whether the Bradford Central School District (District) officials … banking policy and procedures. Monitor computer use with the acceptable use policy. Key Recommendations Limit online … Update the electronic banking policy and disseminate it to all authorized online banking users. Designate a computer for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… budgets for the sewer fund and took appropriate action to maintain the Village’s overall fiscal stability. Key … through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The … water and sewer fund all experienced cash flow issues due to the sewer fund’s financial problems. The Board has not …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49King Center Charter School - Information Technology (2018M-61)
… and School officials do not have formal procedures to address breach notification, disaster recovery, data backup, … Adopt written IT policies and procedures to address breach notification, disaster recovery, backups, … password security management, IT asset inventory and to address individual user access rights. Provide IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Opinion 94-5
… town board members. You ask whether the report of a town, authorized by Town Law, §116(13), may include … facing the town board. Town Law, §116(13) authorizes towns to publish and distribute a report relative to the fiscal affairs and official acts, programs and …
https://www.osc.ny.gov/legal-opinions/opinion-94-5State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Saranac Central School District – Payroll (2015M-298)
… July 1, 2014 through September 30, 2015. Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District, … Saranac Central School District Payroll 2015M298 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls … received in a timely manner; and maintain a complete bail list, and adequate deposit composition records. Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Suffern - Budget Review (B20-6-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in … budgeted for sewer revenues. The tentative budget includes a tax levy of $12,426,613 which is $471,753 above the limit …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Reporting Forms and Publications
… Program Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - reference section on … Delivery Instructions Verification and Checklist for Unclaimed Property (AC 2709) Waiver Request Form … List of forms and publications available for holders of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publications