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State Comptroller DiNapoli Releases Audits
… as the lead procurement agency for ESSHI, which provides up to $25,000 annually per individual or unit toward … Complaint Review Board – Complaint Processing (Follow-Up) (2024-F-8) The New York City Civilian Complaint Review … Services – Oversight of Child Protective Services (Follow-Up) (2024-F-6) The Office of Children and Family Services …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… , the Town of Saranac and West Corners Fire Department . “In today’s fiscal climate, budget transparency and … not report the receipt or disbursement of private funds in its reports to either the State Education Department or … check stock was not safeguarded because it was kept in an unlocked filing cabinet in the secretary’s office and …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Conservation District and the Village of Woodsburgh . “In today’s fiscal climate, budget transparency and … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Overview – Membership and Enrollment
… System (NYSLRS) is one of the largest retirement systems in the United States with more than 1.2 million members, … the best-managed and best-funded public retirement systems in the nation. NYSLRS administers two distinct systems: The … lifetime defined pension benefit . New members will lock in the benefits of Tier 6. Other advantages of membership …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewCentral New York Regional Market Authority – Financial Condition (2024M-18)
… revenues have not kept pace with expenses, resulting in annual losses and the unrestricted net position declining … the Authority could realize a $410,000 revenue shortfall in FY 2023-24. Officials did not adequately monitor and …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Town of Fishkill – Fiscal Stress (2013M-188)
… March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board … the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt … balance for its five major operating funds, combined, was in a $2.2 million deficit at the end of 2012. This resulted …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of LaGrange – Selected Financial Activities (2013M-107)
… 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. … The Court received $146,479 of bail money and $903,837 in fines and surcharges during our audit period. Key Findings … that it already owns to process and print payroll checks in house rather than using a contractor to process payroll. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Village of Oxford – Justice Court Operations (2013M-219)
… 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … traffic tickets to recording, collection and deposit and in reporting to the Justice Court Fund (JCF) and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219City of Saratoga Springs – Financial Condition (2012M-201)
… 2011. Background The City of Saratoga Springs is located in Saratoga County and has a population of approximately … audit period, the water fund balance continues to remain in a deficit. As of October 31, 2012, the fiscal year 2012 … with City officials anticipating a small operating deficit in each fund. During the period reviewed, the Council did not …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Accounts Payable Advisory No. 8
Paying for One Invoice on a Voucher
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherUrban Choice Charter School – Information Technology (2013M-53)
… the School’s computerized data and assets are safeguarded from internal and external threats. The Board has not established policies and procedures related to remote access, data backup, computer security, and data breach. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Town of Hartwick – Water District Operations (2017M-250)
… a population of approximately 2,100. The Town is governed by an elected five-member Town Board. Water district receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Bedford Central School District - Information Technology (2018M-164)
… Bedford Central School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Tier 6 Defined Contribution Plan Option
… go to the Retirement Plans page of SUNY’s website . From there, click on NYS Voluntary Defined Contribution Plan. …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionAudits of Local Governments: About Our Audits
… the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the … objectives can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsTravel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State … by the traveler to support the line by line mileage claims in the SFS Mileage Detail page. However, travelers who enter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Greig – Long-Term Planning (2023M-13)
… capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable damage. A lack of properly functioning highway equipment contributed to the Town being unable to use …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Town of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Three Village Central School District – Financial Operations (2021M-141)
… District officials did not: Properly assign administrative and user access rights to the financial software. Establish … Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 million in … financial software policy, ensure all claims are audited and approved prior to payment and segregate the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Dansville Central School District – Separation Payments (2016M-102)
… 14, 2016. Background The Dansville Central School District is located in the Towns of Conesus, Groveland, North … operates three schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. … attached to them. Key Recommendations Take whatever action is appropriate within the law to recover identified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102