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Bemus Point Central School District - Financial Management (2019M-216)
… Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund balance that was not used to finance operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Morristown Central School District – Information Technology (2021M-137)
… School District (District) officials adequately managed network user accounts and developed an information technology … Key Findings District officials did not adequately manage network user accounts or develop an IT contingency plan that … granting, changing and revoking user access to the overall network. Perform periodic reviews of network user accounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
… network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Evaluate all network user accounts to ensure unneeded network user accounts are disabled. Assess …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Margaretville Central School District – Financial Management (2020M-46)
… balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … used only about 2 percent of the fund balance appropriated to fund operations. The Board overfunded reserves by $4.7 … of unrestricted fund balance that will not be used to fund District operations. Review reserves to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Industrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were adequate to ensure that financial activity was properly recorded and … of Shelby, Orleans County, and contracts with the Town to provide fire protection services. The Company is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialState Agencies Bulletin No. 647
… in processing of the award and future payments. There is no change to the actual bargaining unit of the … Unit Code will be Bargaining Unit 21 (Security Services NA) . The Union Code will remain SCO. Two new Earnings … will be created: Earnings Program N21 (Security Services NA) will replace N01 for employees with an ANN Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleState Agencies Bulletin No. 1913
… be not be processed before the commencement of the 2021 season. These retroactive increases will be automatically … below) should receive the appropriate rate for the 2021 season inclusive of the 2020 retroactive increase, as … Increase Although the retroactive increase for the 2020 season will be processed at a later date (TBD), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1913-april-2021-lifeguard-2-salary-increase-state-university-professionalState Agencies Bulletin No. 1952
… This bulletin is superseded by Payroll Bulletin No. 1952.1 . Purpose The purpose of this bulletin is to … State Agencies Bulletin No 1952 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedState Comptroller DiNapoli Releases Municipal Audits
… 2017 through 2022 were not conducted. As a result, there is no independent verification that the secretary-treasurer …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , South Farmingdale Fire District , Westchester County Department of Social Services and the City of Yonkers … – Board Oversight and Professional Services (Livingston County) Auditors identified improper accounting practices and … Development Action Grant (UDAG) Repayment Funds (Warren County) The board's use of UDAG repayment money totaling $4.5 …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Ballston Spa , Town of Schroon , St. Paul Boulevard Fire Association and the St. Paul Boulevard Fire District . "In today’s fiscal … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… his office completed audits of Byron-Bergen Central School District , Canton Central School District , Edinburg Common School District , Finn Academy , Fort Plain Central School District … his office completed audits of ByronBergen Central School District Canton Central School District Edinburg Common …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… Dept. of Corrections $79,787,588 $6,864,970 9% Office of Mental Health $51,199,194 $6,167,989 14% OPWDD $67,092,038 … for People with Developmental Disabilities, and Office of Mental Health. These three agencies also accounted for 63.2 …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014DiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… how employee ownership models, which give workers a stake in the companies that employ them, not only help stabilize … security,” DiNapoli said. “Giving employees a stake in a company allows employers to convert or sell their … opportunities for workers and the communities they live in. State leaders have the opportunity to provide resources …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsState Comptroller DiNapoli Releases Municipal & School Audits
… payment. Bellmore Union Free School District – Payroll (Nassau County) District officials did not always approve, … Questar III Board of Cooperative Educational Services (BOCES) – Information Technology (IT) Hardware Asset Inventory (Statewide) As of June 30, 2023, Questar BOCES had IT assets with an original cost of $28.5 million …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… required documentation. However, visits to certain client apartments identified what appeared to be ongoing conditions … required. New York City Department of Sanitation (DSNY): Street and Sidewalk Cleanliness (2019-N-1) DSNY needs to …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0Opinion 2000-7
… of fire commissioners of a fire district located within a county having a population of more the 200,000 who is an … of which the officer or employee is an officer, director, employee or stockholder (General Municipal Law … the duties of such employment do not directly involve the procurement, preparation or performance of any part of such …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Unified Court System Bulletin No. UCS-306
… implemented the various agreements between the Unified Court System of the State of New York and the affected … Unified Court System Bulletin No UCS306 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jlo