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Town of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and … Supervisor between four to six weeks later. Clerk fees and real property taxes were not always deposited within the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41CUNY Bulletin No. CU-395
… titles: Title New Biweekly Deduction Amount Assistant Chief Architect $34.30 Assistant Chief Engineer $34.30 College Graphics Designer $32.30 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-395-district-council-37-local-375-dues-and-agency-shop-feeCUNY Bulletin No. CU-470
… titles: Title New Biweekly Deduction Amount Assistant Chief Architect $34.45 Assistant Chief Engineer $34.45 College Graphics Designer $32.45 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/cu-470-district-council-37-local-375-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-527
… titles: Title New Biweekly Deduction Amount Assistant Chief Architect $35.40 Assistant Chief Engineer $35.40 College Graphics Designer $33.40 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-527-district-council-37-local-375-dues-and-agency-shop-feeCUNY Bulletin No. CU-507
… OSC will automatically increase the biweekly deduction for Union Dues (Code 258) and Agency Shop Fee (Code 275) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-507-district-council-37-local-375-dues-and-agency-shop-feeCUNY Bulletin No. CU-480
To notify agencies of an automatic Dues and Agency Shop Fee increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-480-district-council-37-local-375-dues-and-agency-shop-feeState Agencies Bulletin No. 1507
… To notify agencies of changes to the Review Paycheck page in PayServ. Background “Cashed” check box has been added to the Review Paycheck page in PayServ. All checks that are cashed on or after September … paycheck reversals or exchanges. OSC Actions OSC will run a daily program to update Review Paycheck for each check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1507-changes-review-paycheckVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… and the Board appointed another Clerk-Treasurer who served for the remainder of our audit period. … Village of Rushville …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Village of Hobart - Board Oversight (2018M-88)
Village of Hobart Board Oversight 2018M88
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Webster Central School District - Financial Condition (2018M-109)
… District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the … trends or other known factors. Discontinue the practice of appropriating fund balance that is not needed or used to … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Town of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town … deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, … 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11NY State Comptroller DiNapoli Statement on Supreme Court Decision in Janus Case
… New York State Comptroller Thomas P. DiNapoli released the … 40 years of legal precedent is just plain wrong. "In New York, recently enacted legislation will help protect …
https://www.osc.ny.gov/press/releases/2018/06/ny-state-comptroller-dinapoli-statement-supreme-court-decision-janus-caseOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 customers. The District is … elected three-member Board of Commissioners. The District’s 2016 budgeted appropriations totaled approximately $2.6 … Findings Because the plan was not implemented in a prudent and cost effective manner, the buy-back program actually …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Town of Chemung – Conflict of Interest (2022M-176)
… report – pdf] Audit Objective Determine whether any Town of Chemung (Town) officials had prohibited interests in Town … contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided … qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176XVI.2 Financial Reporting Policies – XVI. Financial Reporting
Section 8 of the State Finance Law requires the Comptroller to prepare periodic financial reports in accordance with GAAP
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesState Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlTown of Pulteney – Information Technology (2021M-28)
… report - pdf] Audit Objective Determine whether Town of Pulteney (Town) officials adequately safeguarded Town … a comprehensive IT contingency plan to minimize the risk of data loss or suffering a serious interruption of services. Monitor the use of IT resources or provide IT …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
Determine whether West Canada Valley Central School District District officials implemented adequate internal controls to ensure that nonpayroll disbursements were authorized and proper
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… (Supervisor) or the County Treasurer (Treasurer) in a timely manner. Key Recommendations The Clerk should: …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Westhill Central School District – Information Technology (2021M-32)
… technology (IT) controls over the District Office’s network to safeguard personal, private and sensitive … implement adequate IT controls over the District Office’s network to safeguard PPSI. District officials did not: … were used for personal Internet activity. Properly manage network user accounts. We examined all 31 enabled network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32