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Village of Potsdam – Financial Condition (2017M-61)
… November 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence County and has a population of approximately 9,400. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Cornwall Central School District – Financial Condition (2015M-148)
… of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five schools, with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Town of Maine – Justice Court Operations (2016M-358)
… controls over the Justice Court’s financial activity for the period January 1, 2015 through August 5, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The … Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that unpaid tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Colchester – Financial Condition (2016M-376)
… Board. Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key … fund balances and how and when committed and reserved funds will be used. Adopt reasonable budgets that more …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376City of Norwich – Information Technology (2012M-254)
… 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is … million. Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Orchard Park Public Library – Audit of Claims (2016M-191)
… period January 1, 2015 through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the … Orchard Park Public Library Audit of Claims 2016M191 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… was to examine whether Library officials ensured that bank reconciliations were accurately performed and reviewed … duties related to the preparation and review of review bank reconciliations. Key Recommendation Ensure that bank reconciliations are performed by someone who is …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
Kenilworth Fire District No 2 Financial Activities 2017M17
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17State Agencies Bulletin No. 1579
… year. Effective July 1, 2017, the New York City Annual Tax Rate Table will incorporate a revised tax rate for taxpayers earning $500,000 or less. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeState Agencies Bulletin No. 1950
… of this bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (82), NYCBERS (83), NYCERS (84), PFRS (85), NYSTRS (86), and ERS (87). Affected Employees Employees who are Tier 6 members of NYCTRS, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsOpinion 91-60
… financial disclosure forms (see General Municipal Law, §§810, 811, 812), officers and employees of municipal … of article 18 of the General Municipal Law which in any way restricts the audit powers of the State Comptroller and, …
https://www.osc.ny.gov/legal-opinions/opinion-91-60XI.17 Protest Procedures – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to summarize the Office of the … The purpose of this section is to summarize the Office of the State Comptrollers Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli Launches Audits on School Safety
… children safe in schools are being followed. We need to do everything we can to prevent senseless tragedies." "When … safety, we must be proactive, not reactive. That's why we need to take a hard look at the state of school safety … in numerous deaths and serious injuries. In May, 10 people were killed and another 10 injured by a student at a …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyOpinion 93-12
… payment to the school district. March 12, 1993 David S. Shaw, Esq., Attorney Poughkeepsie City School District …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in pension benefits from the New … York State and Local Employees Retirement System, payable to her deceased uncle, David Wynn. Wynn was a New York State … and that is why our office will bring these fraudsters to justice,” said Attorney General Schneiderman. “There has …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their chances of quickly recovering from an IT disruption. Assemble a Team – Assemble a team … IT systems and electronic data. It may be necessary to include outside parties such as the organization’s IT … There are several steps entities can take to improve their chances of quickly recovering from an IT …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesOversight of the STEM Incentive Program
… Purpose To determine if the Higher Education Services Corporation (HESC) is effectively … the Science, Technology, Engineering, and Mathematics (STEM) Incentive Program (Program) to ensure recipients are in … includes ensuring that students have access to a college education and an understanding of their financial aid …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programState Comptroller DiNapoli Releases Municipal Audits
… County) The justices did not always ensure money due to the court was collected, deposited, recorded and reported … procedures for managing, and monitoring user access to, the town’s network and computers. Fourteen user accounts … improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The board …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… not establish adequate controls over network and financial application user accounts to prevent unauthorized use, access … County) District officials have generally taken adequate steps towards helping to ensure computerized data was … claims are processed through the normal accounts payable process. The treasurer controlled most aspects of these …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… As a result, the transportation supervisor did not update fuel prices in the system and the bills were … totaling $9,176. Officials also did not maintain physical tank readings or perform periodic inventory reconciliations …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-audits