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Town of Albion – Financial Management (2021M-29)
… the Town of Albion (Town) Town Board (Board) developed and monitored realistic and structurally balanced budgets. Key Findings The Board … The Board did not adopt a written multiyear financial plan and written fund balance policy, which limits transparency. … whether the Town of Albion Town Town Board Board developed and monitored realistic and structurally balanced budgets …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… Audit The purpose of our audit was to examine the District’s travel expenditures for the period January 1, 2015 through … of the State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35State Comptroller DiNapoli Releases School District Audit
… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the FFI tax money. The Fire Chief was solely responsible for disbursing, recording and reporting all transactions … were not approved by Department members before payments were made. Key Recommendations Consider developing …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Attica Central School District – Financial Management (2022M-103)
… they were reasonable, needed or necessary; improperly restricted more than $3 . 5 million in a debt reserve; and … that will be used to fund operations. Return improperly restricted funds to general fund surplus fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Marion Central School District – Procurement (2022M-3)
… District (District) officials procured goods and services in accordance with the procurement policies and procedures … Board did not always ensure that competition was sought in accordance with the procurement policies and procedures … officials cannot assure taxpayers that purchases were made in the most prudent and economical manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Fishers Island Waste Management District -- Purchasing (2015M-292)
… any purchases. District officials did not always comply with the purchasing policy by obtaining written quotes for … District’s purchasing policy to ensure it is in compliance with statutory competitive bidding rules. Comply with the purchasing policy and statutory competitive bidding …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not … the lack of segregation of duties within the Treasurer’s office. Approve or authorize anyone to approve billing … Recommendations The Board should: Ensure the Treasurer’s office complies with water and sewer Village laws and codes. …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Overview – Information Technology Contingency Planning
… prepare an IT contingency plan will vary depending on the size and sophistication of your organization’s computerized …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Greenville – Tax Collector (2020M-81)
… Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… services were accurately paid and purchased in accordance with the District’s procurement policy and statute. Determine … the improper charges. District officials generally agreed with our findings and indicated that they plan to initiate … services were accurately paid and purchased in accordance with the Districts procurement policy and statute …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andVillage of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54State Comptroller DiNapoli Releases Municipal & School Audits
… Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 … board also did not receive accurate monthly cash balances for the audit period and did not identify the discrepancies … Auditing (Onondaga County) While the claims reviewed were for appropriate village expenditures, the board did not audit …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-592
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-592-district-council-37-local-1407-dues-and-agency-shop-feeCUNY Bulletin No. CU-585
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees … increase the bi-weekly deduction for Union Dues (code 246) and Agency Shop Fee (code 280) from $39.45 to $45.04. Agency … This bulletin notifies agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-585-district-council-37-local-983-dues-and-agency-shop-feeCUNY Bulletin No. CU-608
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … This bulletin notifies agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-608-district-council-37-local-983-dues-and-agency-shop-feeNew York State Comptroller Thomas P. DiNapoli Statement on Senate Republican Health Care Bill
… "The Senate Republican health care bill calls for billions of dollars of cuts in future health care funding for New Yorkers. This bill is identical to the … The Senate Republican health care bill calls for billions of dollars of cuts in future health care funding for New Yorkers …
https://www.osc.ny.gov/press/releases/2017/06/new-york-state-comptroller-thomas-p-dinapoli-statement-senate-republican-health-care-billState Police Bulletin No. SP-220
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-220-new-york-state-police-investigators-association-nyspia-dues-increase