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Cortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management practices for the … corporation created in 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is … and for managing the assistance and incentives provided to the firms or businesses in the tax exemption program. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costTown of Westfield - Real Property Acquisition (2019M-119)
… Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Menands - Justice Court Operations (2019M-185)
… and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the … investigate any discrepancies. Ensure that all remittances to the Village are made before the 10th of the month. Village … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Lloyd - Information Technology (2019M-36)
… IT control weaknesses were communicated confidentially to Officials. Key Recommendations Monitor compliance with the … use policy. Provide IT security awareness training to personnel who use IT resources. Adopt written IT policies and procedures to address disaster recovery and data backup. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… Fire District is a district corporation of the State, distinct and separate from the Town of Amherst in Erie …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Summitville Fire District – Financial Activities (2016M-395)
… Summitville Fire District is a district corporation of the State, distinct and separate from the Town of Mamakating, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Town of Dayton - Supervisor's Records and Reports (2019M-189)
Determine whether the Town Supervisor Supervisor maintains complete and accurate financial records and reports
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town of Mooers - Cash Management (2020M-36)
… were maximized. Had the Supervisor invested available funds in a financial institution with higher available … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a manner, within legal limits, to …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Hillsdale – Justice Court Operations (2014M-312)
… Purpose of Audit The purpose of our audit was to examine internal … Court with two elected Justices and an appointed Court clerk. The Court collected $77,277 in fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312State Agencies Bulletin No. 259
… Purpose Additional Bargaining Units now eligible for deduction code 378 Affected Employees Employees who are … only Bargaining Unit SY employees were eligible for this deduction. Effective Date Immediately OSC Actions … mailbox. … Additional Bargaining Units now eligible for deduction code 378 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378Public Equities
… Current Strategies Global International U.S. Mid Cap U.S. Small Cap Program Partners Xponance, Inc. (Global Equity) Public … Leading Edge Investment Advisors (U.S. Small Cap Equity) Public Equity Program One Embarcadero Center, …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equityTraining
… training provided at the Fall Conference. … New York State Payroll Services Training …
https://www.osc.ny.gov/state-agencies/payroll/trainingDiNapoli: 82 School Districts in Fiscal Stress
… scored the financial stability of school districts. The latest round of scoring designated eight school districts in … closely to see if the limited growth allowed by the tax cap this year pushes more school districts into fiscal …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressState Comptroller DiNapoli Releases Municipal & School Audits
… written procedures for the investment of district funds or prepare monthly cash flow forecasts to estimate funds … board also did not formally solicit interest rate quotes or annually review and re-adopt the investment policy as … did not segregate disbursement duties, approve all claims or require adequate supporting documentation for 59 claims …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … but they have not developed written policies or procedures to formalize this process. Fire Island Union Free School … officials appropriated fund balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… them. Consider whether penalty and fee schedules should be amended so that the Department can generate enough revenue …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring … 23, 2014. Background The Hamburg Industrial Development Agency is an independent public benefit corporation whose … in accordance with authorized agreements. Verify that the employment data that businesses report annually is accurate, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andGlobal Concepts Charter School – Cash Disbursements (2017M-126)
Global Concepts Charter School Cash Disbursements 2017M126
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126