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State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, this scourge knows … will help keep our communities safer and give more tools to law enforcement to prevent easy access to guns. The Governor and lawmakers …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlTown of Pulteney – Information Technology (2021M-28)
… Town officials did not adequately safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and monitor computer use. As a result, we found officials did … Recommendations Adopt comprehensive IT security policies and a comprehensive IT contingency plan. Regularly review …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Saratoga Springs Public Library – Claims Processing (2014M-351)
… of the Library’s internal controls over claims processing for the period July 1, 2013 through June 30, 2014. Background … Springs City School District. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $5.5 … the responsibility to audit and approve all claims for payment to the Board President. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Newfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… water and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings totaling … specify all charges and ensure they conform to applicable State law. Ensure procedures are in place to verify residents …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… are in disrepair and the Board did not develop a comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents with both water and sewer services, rates would initially increase from a combined $320 per year to about $950 per year to finance …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… The Superintendent should retain adequate records of all Department transactions and activity. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Oysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit. Moreover, when unused … 27 percentage points. Key Recommendations Develop a plan to reduce its surplus of unassigned fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… and payments were not properly approved. Middle school bank reconciliations were performed incorrectly, … are approved by all parties as required by policy. Review accounting records to ensure that receipts and disbursements … monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… fire apparatus, levied more taxes than necessary to finance annual operations and the Board’s actions hindered taxpayers’ ability to make informed decisions. The Board: Overestimated appropriations to accumulate more than $1.1 million in fund balance to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Arlington Central School District – Network User Accounts (2021M-110)
… pdf ] Audit Objective Determine whether Arlington Central School District (District) officials ensured network user accounts … our recommendations. … Determine whether Arlington Central School District District officials ensured network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through … District officials do not have long-term plans for reserve balance levels or usage. The reserves for retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not ensure that goods and services were procured in the most cost-efficient manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … completed audits of Village of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town of Porter , … even though the financial duties are concentrated with the treasurer, the board did not receive or review bank …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-246
… Purpose To explain OSC’s automatic processing and provide agency instructions for the payment of … of Agreement between the City University of New York and the Professional Staff Congress (PSC) for 2000-2002. … in Grade 980, based on the following Increment Codes and eligibility criteria: Increment Code is 0001 and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-246-january-2006-incrementsOpinion 2002-11
… Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For … to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the General Municipal Law, and an additional twenty-five points for responding to the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0CUNY Bulletin No. CU-192
… Purpose To explain OSC's automatic processing and provide agency … January 8, 2004 Background This is authorized pursuant to the Memorandum of Agreement between the City University of … for Period 20-C, OSC will automatically apply increments to Active Annual Salaried Employees in Grade 980, based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-192-january-2004-increments