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State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Knox – Town Clerk (Albany County) The Clerk did not … reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability analyses. As of December 31, 2019 the clerk's bank account held an …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsUser Access Controls Over Selected System Applications
… facilitate patient care, research, and education, Upstate owns and/or administers more than 200 applications that … users were deceased at the time. We also found 27 users who maintained unnecessary and inappropriate access to …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Baldwin Union Free School District , Catskill Central … overtime. There was no documented pre-approval for any of the overtime reviewed and all overtime was approved after … unrestricted fund balance totaled $5.5 million as of June 30, 2016 and was 14 percent of 2016-17 budgeted …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsUnified Court System Bulletin No. UCS-199
… Purpose To inform agencies of the processing of the 2013 Prepaid Legal Service Benefit. Affected Employees … by District Council 37, and Communication Workers of America. Employees represented by District Council 37 in … To inform agencies of the processing of the 2013 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-199-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-207
… Purpose To inform agencies of the processing of the 2014 Prepaid Legal Service Benefit. Affected Employees … by District Council 37, and Communication Workers of America. Employees represented by District Council 37 in … To inform agencies of the processing of the 2014 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-207-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-187
… Purpose To inform agencies of the processing of the 2012 Prepaid Legal Service Benefit. Affected Employees … by District Council 37, and Communication Workers of America. Employees represented by District Council 37 in … To inform agencies of the processing of the 2012 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-187-prepaid-legal-service-benefit-unified-court-system-ucsComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Binghamton-Johnson City Joint Sewage Treatment Plant , Copenhagen Fire Department , Dansville Public Library , … George Fire Company , Shelter Rock Public Library District and the City of Utica. “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of North Warren Central School District , Plainedge Union Free School … money is being spent appropriately and effectively. North Warren Central School District – Financial Condition Management (Warren County) The district's budgets included appropriated …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. City of Little Falls – Financial Condition Audit Follow-Up … has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide reasonable … found 38 capital assets worth $47,000 did not have their location listed. In addition, although required annually, the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… were $287,914 for the general fund and $140,900 for the water fund. Key Findings The Board did not segregate the … duties or provide additional oversight as a compensating control, and did not properly plan or monitor the Village’s … transactions found no significant discrepancies, these control weaknesses place the Village at an increased risk of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately … to provide written periodic financial reports for use in monitoring City financial operations. System users were … recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Village of Mount Morris – Justice Court (2013M-152)
… January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Selected Personal Service Contracts
… monitored to ensure service delivery. Key Recommendations Change the control environment at ESDC to one that supports …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… (Board) established adequate long-term capital and financial plans and provided adequate oversight over financial operations. … The Board did not establish adequate long-term capital and financial plans and did not provide adequate oversight … Commissioners Board established adequate longterm capital and financial plans and provided adequate oversight over …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55State Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… incurred, there must be both an external obligating event and an internal obligating event resulting from normal operations. External Obligating … become legally enforceable due to an external obligating event. Per paragraph 9 of GASBS 83, external obligating …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… over to his Office of Unclaimed Funds (OUF), which took in a record $48 million from them in 2022. “Unused gift cards have set a new record, as they … Funds. My office is working to get these funds back in the hands of their rightful owners,” DiNapoli said. “This …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… February 6, 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mLansingburgh Central School District – Purchasing (2017M-173)
… whether purchase orders were independently authorized and purchases were for appropriate District purposes for the … Central School District is located in Rensselaer County and encompasses portions of the Towns of Brunswick, Pittstown and Schaghticoke, as well as the City of Troy. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173State Police Bulletin No. SP-92
… new deduction code to be used for voluntary participation in a supplementary insurance benefit program administered by Aflac New York. Affected Employees Employees in Bargaining Unit 62 represented by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-program