Search
Churchville-Chili Central School District – Financial Management (2015M-354)
… that includes the reserve balances and planned uses, but does not address the establishment of each reserve, specific …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… that officials did not: Convey management’s expectations for managing network user accounts through written policies … Key Recommendations Convey management’s expectations for managing network user accounts through written policies … and procedures. Routinely evaluate network user accounts for necessity, disable any unneeded accounts and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mAbout this Report – 2023 Financial Condition Report
… New York State. It presents selected financial, economic, and demographic information in an easy-to-understand format. … basic information on trends in State receipts (revenues) and spending (disbursements), the State’s financial position … by Generally Accepted Accounting Principles (GAAP), and selected economic and demographic trends affecting the …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportMorris Central School District – Fund Balance Management (2023M-47)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or used to pay related expenditures, during the three fiscal years. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Clifton Park Water Authority – Water Charges (2015M-247)
… public benefit corporation that was established in 1990 under New York State Public Authorities Law to … the billing registers. Cash collections were not deposited in a timely manner or properly secured prior to deposit. The … and exception reports. Ensure that cash is deposited in a timely manner and is physically secured prior to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Town of Columbus – Budget Development Practices (2012M-225)
… highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background … Board and Supervisor did not develop sound budgets based on actual current needs and/or past activity. Instead, the … 2012, its adopted budget for 2013 is more closely based on realistic revenue and expenditure figures that take actual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225State Agencies Bulletin No. 1881
… member was changed from fiscal year to calendar year as a result of Chapter 368 of the Laws of 2018, which was signed … Dates Effective Institution Paychecks dated January 14, 2020. OSC Actions OSC will update the Retirement Plans Table …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … and salary information for reliability or compare it to estimates in project applications. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaAbout this Report – 2022 Financial Condition Report
… economic, and demographic information in an easy-to-understand format. The report also presents basic … the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace them. Detailed accounting data can be found in …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportMadison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Town of Allen – Town Clerk Collections (2024M-120)
… complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly … remitted and reported collections. Key Findings The Clerk did not always record fees accurately or deposit …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Putnam County Industrial Development Agency – Management Practices (2013M-257)
… The purpose of our audit was to evaluate the Putnam County Industrial Development Agency’s (PCIDA) management practices for the period January …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementState Agencies Bulletin No. 777
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Annual Salary Deduction Amount Under $5,000 5.59 $5,000 to $9,999 8.35 $10,000 to $12,999 $11.46 $13,000 to $15,999 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-feeDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… with service provider agreements and that invoices for payment are properly supported with sufficient documentation. … Departments are required by New York State Social Services Law (Law) to use performance-based contracting, if practicable, …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Opinion 89-47
… section 172-d provides the requisite statutory authority for the dissolution of the two fire protection districts and … same time as town taxes. Section 181 makes no provision for the allocation of any costs, including those for debt service, between the original area of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-47DiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… to adopt "time-bound, quantitative, company-wide" targets for the long-term reduction of GHG emissions, taking into … change, addressing material risks and opportunities for the Fund's investments. At his direction, the Fund … were part of an active shareholder engagement program for the low emissions index, urging substantial GHG emitters …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsOpinion 92-50
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Oversight of Persons Convicted of Driving While Intoxicated
… 2010 must install an Ignition Interlock Device (IID) in any vehicle they own or operate. In addition, the Department … procedures to ensure that DWI offenders install IIDs in any vehicle(s) they own or have permission to operate, as ordered by the courts. Require …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedIX.9.C Transfer Procedure – IX. Federal Grants
… budget amount requested. Agency contact, including phone number. A copy of the Article VII legislation page must also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… village fees and altering public records from 2011 to 2017, State Comptroller Thomas P. DiNapoli and Erie County … Joanne Erickson, 54, stole cash payments that were meant to fund an afterschool program, a children's summer program … rental fees. She altered cash reports and submitted them to the village and the Recreation Center supervisor. The …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-fees