Search
Town of Union Vale - Payroll (2018M-31)
… 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 ineligible individuals. Direct supervisors did not always …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Belleville-Henderson Central School District - Information Technology (2019M-128)
… District officials did not provide IT security awareness training to all employees. District officials did not develop … Key Recommendations Provide periodic IT security awareness training to all employees who use IT resources. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Broadalbin - Records and Reports (2018M-63)
… Town of Broadalbin Records and Reports 2018M63 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Cortlandville 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-57Northern Adirondack Central School District – Leave Accruals (2020M-50)
… Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Town of Richford - Town Clerk/Tax Collector (2019M-236)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes totaling $1,443,876 … $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five real property tax receipts … Collector Clerk properly remitted and deposited money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town 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-33Environment, Energy and Agriculture – 2023 Financial Condition Report
… provided by the federal Infrastructure Investment and Jobs Act of 2021. As of March 31, 2023, employment at DEC was … Clean Water, Clean Air, and Green Jobs Environmental Bond Act of 2022 In November 2022, New York State voters … “Clean Water, Clean Air, and Green Jobs Environmental Bond Act of 2022.” With nearly 68 percent of voters who voted …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… of keeping New York an attractive and affordable place to live and do business. Between July 2020 and July 2023, New … and fostering an environment where our residents want to live, work, and grow their families is critical to the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Comptroller DiNapoli Releases School Audits
… audits of the Freeport Union Free School District , Island Trees Union Free School District , … to ensure receipts from all events were deposited, and the treasurer did not ensure the faculty advisors followed the … contests into her personal account before remitting to the treasurer. For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… inventory records. Weedsport Central School District – Payroll (Cayuga County) Certain compensation paid to district … and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… DiNapoli announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta Commack Pub Lib District GalenClyde Joint FD City of Geneva Town of …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 88-47
… You ask whether a six-year statute of limitations would bar the enforcement of outstanding village tax liens for 1966 … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 2012-1
… assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of assessment review who is the … the interest in accordance with General Municipal Law § 803. You ask whether a member of a town board of assessment … interest or prospective interest (General Municipal Law § 803 [1]). The written disclosure must be included in the …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1DiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, … P. DiNapoli. The estimated cost for work needed on local bridges in the state in 2023 was approximately $29 billion, … are completed.” As of 2023, New York had 17,573 highway bridges. Local governments, mostly counties, own 50.6% or …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesEligibility, Your Vested Benefit and Filing – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingCUNY Bulletin No. CU-333
… of New York employees in the following titles: Campus Security Assistant Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … his office completed audits of the Bayport-Blue Point Public Library , Cincinnatus Fire District and the Claryville … spent appropriately and effectively.” Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and administrative staff have taken appropriate action to manage the district’s financial condition, including … relied on significant amounts of appropriated fund balance to finance operations. District officials did not develop a …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsBaldwinsville Central School District – Financial Management (2016M-65)
… Tax Law statutory limit. Amounts in excess should be used in a manner that benefits District taxpayers. Ensure … in accordance with statute, to remedy reserves with excess funds and update the District’s fund balance management plan … conditions under which each reserve fund’s assets will be used, replenished and discontinued in accordance with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65