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State Comptroller DiNapoli Releases Municipal & School Audits
… Services (BOCES) – Capital Assets BOCES’ capital asset records were not complete or accurate to ensure that … purchased for $33,349, were not recorded in the capital asset records; 13, purchased for $22,099, were recorded with … received), which prevented the board’s approval and price verification; and 31 claims totaling $20,714 were missing 28 …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Cyberattack Complaints in New York Rise 53%
… Cyberattack complaints in New York state increased 53% between 2016 and 2022, jumping … The number of attacks targeting critical infrastructure in New York state nearly doubled to 83 in the first half of 2023 … State Comptroller Thomas P. DiNapoli. Estimated losses in New York from cyberattacks in 2022 totaled over $775 million, …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentState Agencies Bulletin No. 845
… determinations can, if followed, minimize the risk of exposure to an IRS audit and subsequent financial penalties …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the District’s financial operations to ensure that assets were safeguarded for the period January … monthly back reconciliations, but did not present them to the Board for review. The Board did not complete an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… safeguarded for the period January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners … Long Lake Fire District No 1 Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, … premiums. Key Recommendations Implement review procedures to ensure benefits are accurate. Consider directing the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Lansing Central School District – Financial Management (2015M-256)
Lansing Central School District Financial Management 2015M256
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Cornwall Central School District – Financial Condition (2015M-148)
… of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five schools, with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Pearl River Fire District – Purchasing (2016M-407)
Pearl River Fire District Purchasing 2016M407
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
Kenilworth Fire District No 2 Financial Activities 2017M17
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17DiNapoli: Tax Cap Will Drop Below One Percent in 2016
… and 10 villages. “Local government officials need to brace for the lowest growth in their property tax revenue in … choices may be required on staffing levels, delivery of services, fund balance reductions, and deferral of capital …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016State Comptroller DiNapoli Statement on New York City's November Budget Update
… part by savings though the Program to Eliminate the Gap (PEG) initiative. PEG savings made use of both agency vacancies and a reduction … as potential areas for savings in recent reports . The PEG program is expected to provide about $2.5 billion in …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateLong Island Workforce Housing Act (2015-MR-4)
… ensured that they complied with the Long Island Workforce Housing Act for the period January 1, 2009 through December … State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making … workforce in Nassau and Suffolk Counties. The Act requires housing developers in Nassau and Suffolk Counties to set …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Caton No. 1 Fire District – Financial Oversight (2013M-262)
… unexpended surplus funds totaling more than $270,000 or 169 percent of the budgeted appropriations for 2013. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… CRPs. Background If a student is unable to complete a course satisfactorily, the student can earn credit for the course by participating in one of the make-up credit … programs, intensive instruction in deficiency areas of the course and on-line study, are referred to as CRPs. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolDiNapoli Releases Municipal Audits
… have been issued. Cortland County – Claims Audit and Check Printing (2018M-247) The Cortland County Legislature … the legislature did not consider other options available to it by law, such as establishing a comptroller position … determine the amount of employees’ personal use. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsLocation Service Providers
… for free through the Internet, our Communication Center, mail inquiry and public outreach. There is no charge … are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been … and Procedures for “ Abandoned Property Location Service Providers. ” Location Service Providers can submit …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersAccidental Death Benefit – State Police Plan
… die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … your behalf, regardless of your years of service credit. "Accident” has a specific meaning with NYSLRS disability and … death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … your behalf, regardless of your years of service credit. "Accident” has a specific meaning with NYSLRS disability and … death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitForms and Resources – Reporting Elected and Appointed Officials
… Forms and Samples Standard Work Day and Reporting Resolution Form (RS2417-A) Use this form … submit this form to the governing board, no later than 180 days after taking office, to certify that their duties, responsibilities and hours have not changed substantially. Additional Resources …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resources