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Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… The former Supervisor did not perform his financial duties and did not monitor the work performed by the firm he … to act as Director of Finance, resulting in incomplete and inaccurate financial records and significant control weaknesses: Monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32SUNY Bulletin No. SU-302
… provide agency instructions for processing the Recruitment and Retention Payments. Affected Employees Employees in the … the 2019-2023 Agreement between the State of New York and the Communications Workers of America/Graduate Student Employees Union, provides for recruitment and retention payments. Each doctoral degree granting campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesState Comptroller DiNapoli Releases Local Government Audits
… Auditors reviewed 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but were not always remitted to the … of fund balance was not effective. As a result, general and highway fund balances increased significantly over the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTiconderoga Central School District – IT Asset Management (S9-22-23)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 30 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Uniondale Union Free School District – Information Technology (2023M-61)
… adequately managed nonstudent network user accounts and permissions. Key Findings District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Collector (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … report collections. The Clerk did not: Maintain complete and accurate accounting records, provide accurate monthly … to the Board as required. Accurately record, remit and report detailed Clerk fees for 21 of the 24 months …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Niagara Falls Water Board – Financial Management (2015M-141)
… Purpose of Audit The purpose of our audit was to determine if the Board is managing the Water Board’s … Board’s and the Water Authority’s finances are commingled to the extent that there is no clear division between the two … the Debt Service Fund for capital projects or repairs or to reduce the water and sewer rent rates charged to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Area #8 – Online Banking – Information Technology Governance
… the exploitation of valid online banking credentials is a significant risk facing any local government or school … logger or other data harvesting and reporting mechanism is installed on the recipient’s computer, or the recipient is prompted to input their username and password, which are …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … (DoITT): Controls Over and Revenues From .nyc Generic Top-Level Domains (2020-N-3) A top-level domain …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January … with monthly bank statements, bank reconciliations and canceled checks. Company bylaws did not provide guidance …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overMore About This Retirement Plan – Police and Fire Plan
… System.) These benefits are provided by Sections 375-b and 375-c of the New York State Retirement and Social Security …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records were maintained, and adequate supporting documentation and approvals were …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Town of Russia – Financial Management (2014M-212)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 2013. Background The Town of Russia is located in Herkimer County and has a population of approximately 2,600. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Unified Court System Bulletin No. UCS-266.2
… This bulletin has been superseded by Payroll Bulletin UCS-266.3 Subject Updated Procedures for Initiating or Terminating Payroll Deductions for Union Dues Purpose To provide the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollDiNapoli: City of Corning Audit Details Stolen Funds
… a class D felony. Corning officials requested an audit and investigation by DiNapoli’s office after they identified … fees for parking permits, code enforcement, water, sewer and parking summons, as well as utility receipts. “This … Review cash receipt policies to ensure they are up-to-date and include provisions for adequate segregation of …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsState Comptroller DiNapoli Releases Municipal Audits
… government audits has been issued. Cayuga County Soil and Water Conservation District – Financial Condition … with any of the 10 providers. Auditors found a one-year mowing contract was awarded for $26,000 to a company … collection rate of 85 percent was achieved, over the five-year period, the authority would have collected additional …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Auditors found the village made 19 purchases of materials and supplies totaling $4,190 from a hardware store owned by a trustee and his spouse. The New York State General Municipal Law … $170,000 at the end of 2018, or 224 percent of the next year’s appropriations. Town of Wawarsing – Financial …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… District , Mattituck-Cutchogue Union Free School District and the Plainview-Old Bethpage Central School District . "In an era of limited resources and increased accountability, it's critical that schools make … dollar count," DiNapoli said. "By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… whether Linden Plaza was procuring goods, supplies, and services at competitive prices and in accordance with applicable requirements. The audit … are given 30 days after the issuance of the follow-up report to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-follow