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Binghamton City School District – Information Technology (2019M-147)
… do not regularly review network user accounts and disable those that are determined to be unnecessary. The … Key Recommendations Regularly review user accounts and disable those that are unnecessary. Ensure there is an …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Green Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… receives revenues from various sources including a variety of taxes, Federal grants, fees, fines, receipts for … other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and … and to enable State managers to monitor and track the type of revenues the State receives. The product code field can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewTown of Patterson - Information Technology (2020M-37)
… officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the roles and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Pearl River Fire District – Purchasing (2016M-407)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … $1.6 million. Key Findings District officials were unable to provide evidence that they obtained quotes for eight of … the required written quotes for purchases not subject to competitive bidding. Consider revising the purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition reimbursement and … The Board did not properly authorize all tuition payments to the Director. Library officials did not use competitive … when procuring goods and services that were not subject to competitive bidding. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104City of Norwich – Information Technology (2012M-254)
… secure locations. System users were granted administrative privileges that they did not need to perform their job … can gain access. Limit the assignment of administrative privileges to only those users who require such access to …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Altona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Miller Place Union Free School District – Check Signing (2017M-76)
… July 1, 2015 through November 30, 2016. Background The Miller Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Purpose of Audit The purpose of our audit was to examine user access rights for the period July 1, 2014 … approximately $67.4 million. Key Findings BOCES officials have not implemented access controls to ensure proper segregation of duties in the computer system …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Greece Central School District – Retiree Health Insurance (2016M-54)
… District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget … to increasing statutory reserves is necessary. “My office will release a more detailed analysis of the Executive Budget in …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetState 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 Board of … Services (BOCES) , Phelps-Clifton Springs Central School District , Wantagh Union Free School District , West …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State 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-auditsState Agencies Bulletin No. 1916
… (GOER) authorizes the 2021 payment for the period of 04/01/2020 through 03/31/2021. Effective Date(s) Effective … the return from leave, provided the return is prior to 04/01/2022. Employees in the following titles are eligible: … Employees who submit tool purchase receipts dated 04/01/2020 through 03/31/2021 will be issued a separate check as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1916-2021-csea-tool-allowance-paymentCUNY Bulletin No. CU-692
… NYC District Council of Carpenters (UBCJA), providing rate increases for employees in the titles of Carpenter and … earnings and retroactive adjustments. Undeliverable Checks When a valid payroll check is undeliverable due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-andDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… The New York Daily News today published an op-ed from New … Mulligan. The full op-ed is below: NY’s tax base dips with population For several years leading up to the COVID … or 16% of the 2022 total. The average earnings for these jobs are three times higher than the statewide average for …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Village of Nelliston and Town of Tuscarora . “In today’s fiscal climate, budget transparency and accountability for … and fundraising activities. Bovina Fire District – Fund Balance (Delaware County) The district’s available fund …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores
… on the State Comptroller’s Fiscal Stress Monitoring System scores. DiNapoli releases fiscal stress scores for municipalities (excluding New York City) twice a year. The scores announced today are for local governments operating on …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresOpinion 2012-1
… CONFLICTS OF INTEREST -- Purchases and Sales (purchases of highway related products from company owned by a member of a … ASSESSMENTS -- Board of Assessment Review (purchases of highway related products from company owned by a member of a … by a town ( see e.g . 2006 Ops St Comp No. 2006-11, at 32). Unless an exception set forth in General …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1