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Comptroller DiNapoli Releases School Audits
… , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Cyber Incident Response Team
… Objective To determine whether the Cyber Incident Response Team at the … achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public … define what is to be achieved, who is to achieve it, how it will be achieved, or the time frames for achieving its …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamComptroller DiNapoli Releases School District Audits
… of this activity because they did not routinely monitor employee internet use. Auditors also found network and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsVillage of Keeseville – Financial Condition (2013M-192)
… our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background … an elected Mayor. The Village’s budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. Key Findings The recorded total fund balance for the general, sewer, and water funds at the end of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Opinion 94-21
… any statutory requirement that two signatures be obtained to authorize purchase orders in excess of $5,000 in towns. … account balances at the close of each fiscal year, to the extent of any unpaid obligations. Section 110 further … at more frequent intervals". The purpose of section 110 is to prevent town officials from incurring obligations in …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 89-43
… opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district … the office of fire district treasurer from an elective to an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Comptroller DiNapoli Releases School Audits
… were not approved, not properly supported or not expended for legitimate grant purposes. Auditors found grant … the general fund with unassigned fund balance deficits for the past three fiscal years. Mount Pleasant Cottage … receivable, of which $1.4 million had been outstanding for 30 days and $893,000 for 90 days or more. If the district …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Town of LaGrange – Selected Financial Activities (2013M-107)
… September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. The Town is governed by the Town Board which comprises the Town … Findings We found that the Town could potentially save as much as $7,000 annually if it used assets that it already …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Multiple Dwelling Property Inspections (2018-MS-1)
… or nonexistent MD inspection programs and Utica did not have a feasible program. Follow-up on violations did not … properties are inspected, as required. Violation follow-up is accomplished effectively. 1 19 New York Codes Rules and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Peekskill City School District - Network User Accounts (2021M-195)
… we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts consisted of 56 individual and 77 generic unneeded network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195State Agencies Bulletin No. 874
… promoting the benefits of electronic filing of income tax returns. Affected Employees All employees Effective … has partnered with the IRS to encourage employees to file tax returns electronically. E-File leaflets promoting … promoting the benefits of electronic filing of income tax retu …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/874-benefits-irs-e-fileHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… District (District) is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fTown of West Seneca - Capital Project Management (2019M-195)
… scope of the project changed. Was not fully transparent on the anticipated project costs. As a result, original … budget outlining revenues and expenditures was maintained in the accounting records and periodically updated. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Town of Brandon - Financial Condition (2019M-239)
… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials did not provide sufficient oversight to ensure that retirees’ health insurance contributions were … Officials did not: Adequately segregate duties related to billing, collecting and depositing retirees’ health … Ensure that sufficient documentation was maintained to verify the calculations of certain retirees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Benson - Disbursements (2019M-54)
… totaling $375,916 and instead, allowed a County employee to use a stamp to affix his signature to the checks. A County employee made 79 bank account …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Poughkeepsie City School District – Information Technology (2019M-166)
… level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control … training. Ensure that all IT services are provided based on a formal service level agreement. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Opinion 89-21
… HIGHWAY LAW, §187: The cost of maintaining and repairing a town highway, the center line of which forms the boundary between two towns in different counties, must be borne equally by the … the center line of which forms the boundary between two towns in different counties: (1) whether one town may …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Wall Street Bonuses and Profits Decline in 2015
… and lower profits could mean fewer industry jobs and less tax revenue.” The securities industry reported that pre-tax profits for the broker/dealer operations of New York … The Comptroller’s estimate is based on personal income tax trends, which do not distinguish between cash bonuses for …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015State Comptroller DiNapoli Releases Audits
… of social services (Local Districts) to ensure that all required documents have been included, and assessing … of social services (Local Districts) to ensure that all required documents have been included, and assessing …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-audits