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State Comptroller DiNapoli Releases School Audits
… IT control weaknesses were communicated confidentially to officials. Westhill Central School District – Information … (IT) controls over the district office’s network to safeguard personal, private and sensitive information. … did not provide formalized IT security awareness training to staff. Sensitive IT control weaknesses were communicated …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Metropolitan Transportation Authority (MTA) has a duty to be clear with riders and toll payers on how the $15 … MTA has already slowed or suspended capital projects due to a lack of funding. It must update its capital project dashboard to identify which projects’ schedules and budgets will be …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFOs’ 2022-23 financial records and … Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15State Agencies Bulletin No. 1995
… establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at a DOH facility. Affected Employees Employees in certain Operational Services Unit (BU03), Institutional … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate applies to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989
… must split overtime earned before 11:00 pm on 12/01/2021 from overtime earned at or after 11:00 pm on 12/01/2021 due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases State Audits
… included: $24,611 in personal service costs that consisted of excess severance pay, compensation for work that was not … organization located in Lackawanna, provides a variety of services to the Erie County community, including preschool … $85,736 in personal service costs, which consisted of $46,526 in inappropriate bonuses; and $69,567 in other …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… report. Several of the strategies the program plans to implement are scheduled to begin with the 2016-2017 school year. State Education … initial audit report. This included implementing controls to prevent the payment of pharmacy claims for quantities of …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Issued To: New York State Chief Fiscal Officers of Counties, Cities, … Contract Bonds. Purpose - The purpose of the program is to finance project costs for the construction, … life; must meet program's legislative intent relating to the specific mode as indicated previously (i.e., aviation …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bay … period reviewed were not structurally balanced. Because of revenue shortfalls, the city issued a $1 million revenue … of all three fiscal years. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… the district was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. East … (Rensselaer County) District officials developed a process to account for leave accruals and a system over payments for … County) Although district officials restricted access to the student information application, they did not …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… was not properly administered; all nine users had access to all of the financial modules in the system and a user could make unauthorized changes to cover inappropriate transactions without detection. … that do not benefit them. The board allows shop employees to use the shop and equipment for personal business. Auditors …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsTown of Waterford - Town Clerk Collections (2018M-265)
… and 2017 real property tax collections and documentation to substantiate the date real property taxes were received … manner. Maintain payment stubs and postmarked envelopes to support real property tax payments. Except as specified in … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Springs Union Free School District - Payroll (2018M-222)
Springs Union Free School District Payroll 2018M222
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Kinderhook Central School District - Procurement (2018M-137)
… Determine whether the District procured goods and services in accordance with District policy and procedures. Key … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the District procured goods and services in accordance with District policy and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137External Peer Review Results
… system of quality control has been suitably designed to provide the audit organization with reasonable assurance … receive an external peer review every three years to ensure the completion of audits in accordance with … January 1, 2015 through December 31, 2015 were subject to the peer review process. … External Peer Review Results …
https://www.osc.ny.gov/local-government/audits/external-peer-review-resultsProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… evaluate procurement options or make benchmark comparisons to ensure they received the lowest prices for electricity and … Recommendation Evaluate procurement options and compare to potential benchmark rates to help ensure the lowest possible prices are procured for …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Hoosic Valley Central School District - Financial Management (2018M-238)
… only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s … in Chenango County and provides fire protection services to Plymouth Fire District residents. The District provides … records. The Board did not adopt a code of ethics to provide standards of conduct for Department members. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Candor Fire District – Controls Over Financial Activities (2014M-268)
… and separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268