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Town of Johnsburg – North Creek Water District Charges (2023M-51)
… The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in water revenues it was entitled to . Officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Ticonderoga Central School District – Financial Condition (2013M-154)
Ticonderoga Central School District Financial Condition 2013M154
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… and administrative rights, backups, adjustments, audit trail reports, restricting personal use and connecting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of East Hampton – Information Technology (2015M-187)
… policies to address user access, data backups, remote access or password security and management. Officials … procedures to address internal user access, data backups, remote access and password security and management. Establish …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Village of Lewiston – Purchasing (2013M-45)
… the water and sewer funds combined. Key Findings We tested 36 claims totaling $214,207 made from June 1, 2011, to … policy-required checklist was not attached to any of these 36 claims. The use of the checklist will increase the … adhere to GML or the procurement policy. Twenty-one of the 36 claims did not comply with GML or the quote requirement of …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, … points over the limit. Surplus fund balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained $3 million in the New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Essential Policy Elements – Travel and Conference Expense Management
… rates for employee use of personal vehicles while on official business, including a requirement that employees … to be followed by the auditing body (or auditing official) when examining travel claims, including steps to be … Federal rates are readily available at the GSA website and are usually updated at least once a year. By …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsCity of Yonkers – Budget Review (B6-14-14) - Revised
… begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… were approximately $78.6 and $78.7 million, respectively. Key Findings The District has an opportunity to save on … costs by reducing excess capacity on buses, decreasing the number of spare buses in its fleet and increasing the … savings and as much as $1.4 million in avoided future bus replacement costs. District officials can improve the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesFillmore Central School District – Reserve Funds (2016M-386)
… District’s 2015-16 report on reserves did not include the dates the reserves were established, amounts transferred into the reserves and interest earned, dates and amounts of withdrawals, an analysis of the projected needs for the upcoming year or a recommendation regarding those projected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Town of Schaghticoke – Budgeting (2013M-239)
… increase taxes and user fees if unexpended surplus funds are not available to finance operations in subsequent years. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
East Brentwood Fire District Control Environment and Expenditures 2015M112
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… authorized by the following voter-approved bond acts: Pure Waters, Environmental Quality (1972), Environmental Quality …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… The Northport-East Northport Union Free School District is located in the Town of Huntington, Suffolk County. The … 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… that the necessary financial reports from the Supervisor are received each month. Adopt an acceptable use policy, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Oneonta City School District , Quogue Union Free School District , Voorheesville Central School District and the Yorktown Central School District . … announced his office completed audits of Oneonta City School District Quogue Union Free School District …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Regional Land Banks Fighting Urban Blight
… to return them to productive use though redevelopment or demolition. “The surge in foreclosures and vacant, … stop the erosion of local tax bases and return economic vitality in disadvantaged communities.” DiNapoli’s report … in their inventories, one-third of which are vacant lots or land, or properties slated for demolition. In many cases, …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli Releases Bond Calendar for Second Quarter
… being contemplated by: the Environmental Facilities Corp., the City of New York, and the New York City Housing …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… from the WCB, stating there are no outstanding appeals affecting this decision; and evidence verifying the … to the Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email addressed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitLump Sum Payments – Legacy Reporting
… include a lump sum payment for up to 30 unused vacation days in the calculation of a three-year final average salary. … the calculation of a retirement benefit. Report up to 30 days of unused vacation paid at retirement or termination for … (at termination or retirement) Reportable — Up to 30 days for Tier 1 members with date of membership before …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-payments