Search

City of Yonkers – Procurement of Professional Services (2017M-268)

… sought competition when procuring professional services for the period July 1, 2015 through June 30, 2017. Background … The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is … elected seven-member City Council. Budgeted appropriations for the 2016-17 fiscal year, excluding City public schools, …

https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268

Operational Advisory No. 7

… each Business Unit review the address and telephone number in SFS. SFS has address and phone numbers associated with each Business Unit (BU) and … to ensure all financial correspondence is properly routed, OSC is coordinating an effort to update this information. …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-update

Prattsburgh Central School District – Tax Collection (2016M-122)

… of Prattsburgh, Pulteney, Urbana and Wheeler in Steuben County and the Towns of Italy and Jerusalem in Yates County. The District, which operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122

Three Village Central School District – Fuel Inventories (2015M-271)

… Purpose of Audit The purpose of our audit was to determine if the District properly … are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271

XV.6.B Negative Payroll Balances – XV. End of Year

… as soon as possible. Note: An analysis and the correction of currently charged payroll pools may be necessary by your …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balances

Veterans Day Message from State Comptroller DiNapoli

… Our soldiers have risked everything for the sake of democracy and to protect the American way of life. Thank you for your service and for making our state …

https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoli

Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)

… Purpose of Audit The purpose of our audit was to examine the Authority’s procedures for … Law. The Authority, which acquired title to the City of Utica’s water system in 1996, is governed by a 12-member …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300

Gloversville Public Library – Claims Processing (2014M-81)

… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …

https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81

Town of Johnstown - Fuel Inventory (2019M-178)

… is monitored. Maintain fuel inventory records that include all fuel use and perform periodic stick-measured readings of …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178

Introduction – Information Technology Contingency Planning

… school district personnel for the actions they must take in the event of an incident. The goal of IT contingency …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introduction

Forestville Central School District - Information Technology (2019M-170)

… personal, private and sensitive information (PPSI) on, or accessed through, the District’s information technology … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … … whether personal private and sensitive information PPSI on or accessed through the Districts information technology IT …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170

Randolph Central School District - Financial Management (2019M-232)

… and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds … with our findings and recommendations and indicated they have initiated, or planned to initiate, corrective action. … …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232

Crown Point Central School District – Internal Controls Over Payroll (2013M-100)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Crown Point Central … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013m

Red Creek Central School District – Financial Management (2020M-75)

… than necessary to sustain operations. Approximately $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was … include reasonable estimates for appropriating the amount of fund balance that will be used to fund operations. Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75

South Jefferson Central School District – Payroll (2024M-31)

… Central School District (District) officials accurately paid employees’ salaries and wages.  Audit Results  We reviewed … totaling $126,395 were authorized and supported by time records. Except for minor discrepancies, which we …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31

Cost-Saving Ideas: School District Auditing – Internal Auditor

… risks. The internal auditor must report directly to the board. Hiring an internal auditor You must hire an … of the above conditions, you must still annually certify to the Commissioner of Education that you’re exempt from … BOCES does not provide significant and material services to the district a district resident or nonresident Who does …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditor

State Comptroller DiNapoli Releases Municipal Audits

… policy. Orleans County – Sheriff's Department Inmate and Commissary Accounts (2017M-209) The sheriff's department did not properly account for and manage the inmate and commissary accounts. Department officials incorrectly made … such as personal inmate telephone charges from the commissary account. Rutland Fire District – Board Oversight …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… revenue and expenditure projections in the city’s 2024-25 proposed budget are reasonable. However, there were … in a previous review letter when preparing the 2024-25 proposed budget. The mayor submitted the 2024-25 proposed budget to the council on April 22, 2024, or …

https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0

DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return

… fiscal year. Employer contribution rates are determined by investment results over a multi-year period along with … in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages … of Interest Review . The review, most recently performed by Kroll LLC, found the Fund “continues to be a leader …

https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-return

Becoming Eligible for a Benefit – Special 20- and 25-Year Plans

… you are vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. Vesting is automatic; you don’t need to fill out any paperwork or file an application to become vested. …

https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefit