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Cicero Fire District – Financial Condition (2023M-132)

… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132

DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year

… according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-year

OnTECH Charter High School - Information Technology (2023M-71)

… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71

Copiague Union Free School District - Information Technology (2023M-150)

… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)

… (BOCES) officials ensured non-instructional employee overtime was properly monitored, approved and accurately … (Board) did not always ensure non-instructional employee overtime was properly monitored, approved or calculated. The … this overtime may have been avoided if some employees worked Tuesday through Saturday, as outlined by the CBA. …

https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtime

Onteora Central School District – Information Technology (2015M-92)

… The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92

West Webster Fire District – Financial Management (2023M-23)

… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners … comment on the District’s response letter. … audit west webster fire district …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority

… 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-review

Village of East Hampton – Information Technology (2015M-187)

… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187

Chestertown Volunteer Fire Company – Financial Operations (2017M-1)

… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017m

Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)

… (District) officials maintained complete and accurate capital asset inventory records. Key Findings District officials did not maintain complete and accurate capital asset inventory records. The District Superintendent … capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately $93,000 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory

Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

Schuyler 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-and

Monroe County – Golf Course Contract Management (2014M-111)

… daily deposits of golf-fee revenues into a County bank account. The operator did not perform or pay for a number of … to make daily deposits into a County-designated bank account. Require the operator to submit annual capital …

https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… reconciliations are not performed and Committee members do not review monthly reports provided by the Director for …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …

https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137

CUNY Bulletin No. CU-421

… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to update affected employee records. … have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …