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IX.7.F M-Year Legislation – IX. Federal Grants
… awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationErie County Probation Department – Restitution Payments (S9-20-11)
… unsatisfied restitution a maximum of $100 payment each year their probationer’s case was active. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Cicero Fire District – Financial Condition (2023M-132)
… budget-to-actual results. Officials spent $300,884 (10 percent) more than budgeted over the last three completed …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last … applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy … Property tax levy growth for school districts and 10 of the states cities will be capped at 2 the same as …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearOnTECH Charter High School - Information Technology (2023M-71)
… – pdf] Audit Objective Determine whether OnTECH Charter High School (School) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings School officials did not ensure IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… user accounts (24 percent) that were not needed, including two user accounts assigned to employees that left the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Determine whether Putnam Northern Westchester County Board of Cooperative Educational Services (BOCES) officials ensured … and accurately calculated. Key Findings The Board of Education (Board) did not always ensure non-instructional … or almost 11 percent. BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeOnteora Central School District – Information Technology (2015M-92)
… IT assets were adequately safeguarded for the period July 1, 2013 through November 5, 2014. Background The Onteora … the Greene County Town of Lexington. The District, which is governed by an elected seven-member Board of Education, … maintains four schools with an enrollment of approximately 1,400 students. Budgeted appropriations for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92West Webster Fire District – Financial Management (2023M-23)
… appropriations. The Board did not adopt realistic budgets. For example, revenues were underestimated by nearly $1.2 million (11 percent) for 2019 through 2021 and none of the $150,400 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… Zebrowski. “My office’s independent contract review is an essential and important deterrent to waste, fraud and abuse in the state’s procurement process. By reviewing contracts … playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewVillage of East Hampton – Information Technology (2015M-187)
… provided excessive access right to the financial and real property tax software. The Board has not adopted a … and the Clerk has supervisor-level access to the real property tax software. Key Recommendations Adopt policies and … administrator who does not perform or monitor financial or property tax recordkeeping. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… the internal controls over collections and disbursements for the period April 1, 2015 through August 31, 2016. … Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is … by a five-member Board, elected by Company members. For the 2015-16 fiscal year, the Company’s revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mDisability Retirement – Divorce and Your Benefits
… retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not … benefit. Instead, the pension is a fixed percentage of the member’s final average earnings. This means there is no “service” portion and “disability” portion of the retirement benefit. If the DRO does not specifically …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… by New York State General Municipal Law (GML) Section 209-ee. Recommendations The audit report includes 10 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Serven Volunteer Fire Company – Board Oversight (2024M-97)
… of the Border City Hose Company (Hose Company), was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… processes for monitoring projects. Recapture provisions do not include specific requirements for recourse and plans … implementation or potential penalties for projects that do not meet their goals. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andMonroe County – Golf Course Contract Management (2014M-111)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the County’s oversight of the golf course operating …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111