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State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district … surplus fund balance levels at more than three times the amount allowed by state law. Auditors also found five …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Annual IDA Report
… at 45 projects, followed by the regions of Long Island (39), Mid-Hudson, and Western New York (both 20). New IDA …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-reportVacating Orders – Divorce and Your Benefits
… a DRO has been filed with NYSLRS, the parties must return to court to obtain a Vacating Order. A signed agreement or a notarized letter signed by the parties is not sufficient to vacate a DRO. NYSLRS requires that the Vacating Order …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersPublic Equities
… 567-1100 www.xponance.com Leadership: Tina Byles Williams, Thomas Quinn Email: Cesar Gonzales, [email protected] … Public Equity Program One Embarcadero Center, Suite 1160 San Francisco, California 94111 (415) 217-7030 www.leia.net …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equitiesVillage of Mayville – Online Banking (2020M-150)
… complete report - pdf ] Audit Objective Determine whether the Village of Mayville (Village) Board of Trustees (Board) ensured … appropriate, properly supported and authorized, however the Board needs to ensure transactions are secure. The Board … Determine whether the Village of Mayville Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to most employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… report – pdf] Audit Objective Determine whether City of Glens Falls (City) employees and elected officials completed … audit city statewide glens falls …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Town of Lloyd - Information Technology (2019M-36)
… IT control weaknesses were communicated confidentially to Officials. Key Recommendations Monitor compliance with the … use policy. Provide IT security awareness training to personnel who use IT resources. Adopt written IT policies and procedures to address disaster recovery and data backup. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Village of Menands - Justice Court Operations (2019M-185)
… that all remittances to the Village are made before the 10th of the month. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Town of Amity - Town Clerk (2018M-183)
… whether the Town Clerk (Clerk) properly accounted for cash receipts. Key Findings We reviewed 184 tax payments … Determine whether the Town Clerk Clerk properly accounted for cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… recorded and deposited. We reviewed contributions for 40 retirees, totaling $33,139, and noted minor … September 2017) to determine whether contributions paid to the District were largely deposited timely and intact. We … and accurately. There were no recommendations as a result of this audit. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsPocantico Hills Central School District - Procurement (2018M-187)
… the District's procurement of professional services from 26 providers paid $1.08 million and found, except for minor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Onondaga County Probation Department - Financial Operations (2018M-147)
… Department's (Department) collection, disbursement and enforcement of restitution, fees and surcharges were … Recommendations Review and update policies and procedures for the enforcement of County fees and ensure staff properly … generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… insurance buyout incentives and providing select special education services in-house. Key Findings District officials … $10,000 and $251,000. Providing select special education programs in-house. Savings could be approximately … to help reduce costs. Consider providing select special education services in-house to help reduce costs. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costTown of Mooers - Cash Management (2020M-36)
… Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Dayton - Supervisor's Records and Reports (2019M-189)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate … not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Pine Bush Central School District – Claims Audit Process (2017M-171)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … 30, 2017. Background The Pine Bush Central School District is located in the towns of Crawford, Gardiner, Mamakating, … have established adequate procedures to ensure that claims are sufficiently documented and supported, are for legitimate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Cortland County Industrial Development Agency – Project Management (2015M-303)
… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectSummitville Fire District – Financial Activities (2016M-395)
… Purpose of Audit The purpose of our audit was to determine whether District officials established adequate controls to ensure that financial activity was properly recorded and … Key Finding The Board has established adequate controls to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395