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South Glens Falls Central School District – Access Rights (2012M-257)
… Purpose of Audit The purpose of our audit was to determine whether employees had appropriate access rights to the District’s financial system for the period July 1, 2011, to September 30, 2012. Background The South Glens Falls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257New Lebanon Central School District – Financial Condition (2015M-222)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, … liabilities and accumulated excessive funds, resulting in taxpayers paying more than necessary to sustain District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Fabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. … FabiusPompey Central School District Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Port Byron Central School District – Financial Condition (2014M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through October 22, 2013. … with approximately 1,000 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Ogdensburg City School District – Payroll (2016M-250)
… audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March 31, 2016. … Education. The District’s budgeted payroll appropriations for the 2015-16 fiscal year were approximately $12.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … audit village port …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andTown of Groton – Long-Term Planning (2022M-113)
… the Town’s Highway Department equipment needs . As a result: 17 of the 24 pieces of major highway equipment (71 … need of repair on a regular basis, services to taxpayers may not be provided timely and adequately. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Town of Smyrna – Claims Audit Process (2022M-161)
… not always properly audit claims prior to approving them for payment. We reviewed 173 claims totaling $338,876 and … to authorize the payment in advance of the audit of claims for utility services. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not … and substitute teachers that were never employed by the District. As a result, the District’s risk of unauthorized network access is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Southampton Union Free School District – Financial Management (2024M-43)
Determine whether the Southampton Union Free School District District Board of Education Board and officials effectively managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Your Pension Pay Stub
… pension payment and deduction amounts. Throughout the year, you’ll be able to track year-to-date totals for your pension and any deductions made …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubHammondsport Central School District – Investment Program (2024M-63)
… with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Accounts Payable Advisory No. 22
… on a purchase order or voucher provides accurate year-to-date and life-to-date expenditure information. This facilitates public …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberState Agencies Bulletin No. 1334
… Purpose To inform agencies of the change in the Yonkers resident … personal income tax surcharge has been increased from 15% to 16.75%. Note: There will be a “catch-up” rate of 19.2% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeTown of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… Municipal Center. Specifically: Nine components located in restrooms, such as accessible stall doors with automatic … under lavatories covered to prevent contact. Two located in the parking lot, including the required number of … physical accessibility for the 14 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Introduction – Federal Funding and New York
… State Employees and Federal Funding Federal Support of the State’s Safety Net Medicaid Essential Plan Social … Program Federal Funds to New York City A Review of Categorical Grants Temporary Assistance for Needy Families … the 119th Congress could lead to a dramatic restructuring of the federalstate relationship This online resource …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionOpinion 92-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … guarantees of either the State or Federal Constitutions (NY Const, art I, §11, US Const, 14th amend), or the voter … decision in Ball has been considered and applied by other courts in the context of sewer and certain other types of …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Comptroller DiNapoli Releases Municipal Audits
… card to make 160 personal purchases totaling $12,938, for which the town incurred approximately $3,774 in interest … also found that town officials did not seek competition for eight professional service contracts totaling $384,400. … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-audits