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Town of Woodstock - Information Technology (2018M-211)
… were not provided with security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Ithaca City School District – Financial Condition (2015M-318)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … cost savings measures are positive steps in the effort to use recurring revenues to support recurring expenditures. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Background The Cold Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in … operates four schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320X.4.B Address – X. Guide to Vendor/Customer Management
… the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self-Service Portal, the vendor will be able to add or update their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-addressState Agencies Bulletin No. 1934
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase. Affected … instituted a dues increase for Bargaining Unit 21 members to bring them up to parity with Bargaining Unit 01. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationNorthern Adirondack Central School District – Leave Accruals (2020M-50)
… whether the District accurately maintains employee leave records. Key Findings Employees are allowed to earn vacation leave accruals that exceed the amount allowed in Board-approved contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Village of Irvington – Selected Financial Activities (2015M-265)
… 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in Westchester County. The Village, which has approximately … carrier and was unable, therefore, to determine the exact amount owed to the Village. Key Recommendation Request a copy …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Town of Richford - Town Clerk/Tax Collector (2019M-236)
… and Clerk fees totaling $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five … tax receipts totaling $690,961 were deposited from two to 60 days after receipt instead of within 24 hours. In … within three days of when collections accumulated to more than $250. Key Recommendations Remit real property …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Belleville-Henderson Central School District - Information Technology (2019M-128)
… officials did not provide IT security awareness training to all employees. District officials did not develop … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide periodic IT security awareness training to all employees who use IT resources. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Union Vale - Payroll (2018M-31)
… adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health insurance overpayments identified included $19,400 for … adequate policies and procedures over payroll leave and health insurance payments …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Cortlandville Fire District – Credit Cards (2020M-57)
… report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate … and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting … for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Town of Westerlo - Information Technology (2020M-33)
… have not: Established appropriate policies and procedures to safeguard IT resources. Implemented strong access controls … Formalized a contract describing specific services to be provided by the Town’s third-party IT vendor. In … sensitive IT control weaknesses confidentially to Town officials. Key Recommendations Adopt policies and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33State Comptroller DiNapoli Releases Audits
… processes that undermine DOH’s ability to ensure that only qualified providers participate in the Medicaid program …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsOpinion 88-67
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor … Whether the appointment of the mayors law partner would result in a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Seaford Union Free School District – Capital Assets (2024M-112)
… one printer, one smartboard, one server and a desktop computer, could not be traced to the E-waste company’s … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. 1 A graphics card is a computer component that renders images, videos and animations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Freeport Union Free School District , Island Trees Union Free School District , Ontario-Seneca-Yates-Cayuga-Wayne … worked by the 10 custodial unit employees that worked 100 overtime hours or more in the fiscal year ending June 30, …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… a greater share are non-residents, paying state taxes only on income earned in New York State — on average only 20% of income. These findings are concerning … Financial Markets Association (SIFMA), and the New York Bankers Association (NYBA) to produce a report that showed …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… $1.5 billion, an increase of $135.3 million (10.1 percent) from SFY 2021-22, with local assistance spending growing 33 … This increase is accounted for by additional spending from federal clean water funding provided by the federal … 31 in the previous year and 16 FTE positions below levels from March 31, 2012. Environmental Protection Fund (EPF) …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases School District Audits
… did not implement a prior audit’s recommendations to improve their budgeting practices and ensure surplus fund … than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As of June 30, 2021, it … restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the district …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… if you leave public employment and have five or more years of credited service. You can choose to begin receiving your … age is the age at which you would have completed 20 years of service credit. The amount of your vested benefit will be based on your service, age at …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filing