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Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… exposure. In addition to sensitive information technology (IT) weaknesses that were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous … was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Endicott – Budget Review (B4-14-7)
… liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local Finance Law requires all local … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … and bylaws are being followed, and did not establish a code of ethics. Although the Administrative Board authorizes … who reported that everything was in good order; however, this review was not an effective audit as it failed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPort Jefferson Union Free School District – Information Technology (2014M-039)
… The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is … funded primarily with real property taxes, State aid and PILOT payments. Key Findings The Board has not established a … vendor being added to the vendor list is already included in the vendor master file and has not established procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mVillage of Endicott -- Budget Review (B17-4-7)
… independent evaluation of the Village's tentative budget for the 2017-18 fiscal year. Background The Village of … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, 2012. … residents. The Mayor and Board of Trustees are responsible for the overall management of the Village. The general fund …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198State Agencies Bulletin No. 1858
… is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for calendar year … that remain uncashed as of March 26, 2021 will be stopped and the funds will be remitted to the NYS Office of Unclaimed … for payroll checks issued between January 1, 2019 and December 31, 2019. Eligibility Criteria Employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksOpinion 88-4
… SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate refreshments served to … expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in … commissioner of social services authorized by law to place out or to board out children is an "authorized agency" …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … regarding these disbursements to the board allows it to monitor the company’s disbursements, this is not as …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … Similarly, in the event an improvement is initiated on town board motion, only abutting or fronting property … petition for a referendum. We believe these restrictions on the right to petition are evidence of legislative intent …
https://www.osc.ny.gov/legal-opinions/opinion-94-27March 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers … the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county and the City of New York shall … increased public awareness of handicapped parking laws. In order to fund this program the statute provides for …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageContributing Toward Your Retirement – Regional State Park Police Plan
… benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These contributions, plus the interest they earn, …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementState Agencies Bulletin No. 1858.1
… the funds will be escheated and sent to the Office of Unclaimed Funds, (OUF) on April 21, 2021. Agency Actions … to the OUF on April 21, 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksBrighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2014 through March 23, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… also did not monitor online banking transactions. As a result, the risk that the District may become the victim of a cybercrime and experience financial losses is heightened. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Thousand Islands Central School District – Purchasing (2016M-283)
… Key Recommendations Revise the purchasing policy to include dollar limit thresholds and address the procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Village of Hempstead – Budget Review (B17-7-6)
… Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … authority. The Village's ability to rely on real property taxes as an increased revenue source in the future is …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Watervliet City School District – Fiscal Stress (2014M-149)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. … approximately 1,400 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $23.5 million. … more than $740,000 above the total amounts authorized for two projects. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149