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State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Baldwin Union Free School District – Sexual Harassment Prevention (SHP) … they did not adequately manage user account access to the network. As a result, BOCES had an increased risk that the … for taking no corrective action. Uniondale Union Free School District – Information Technology (Nassau County) …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0NYS Comptroller DiNapoli Announces Coal Investments Under Review
… Common Retirement Fund (Fund) is reviewing 27 thermal coal mining companies to determine whether they are taking … in line with the growing low carbon economy. The review of coal companies is part of DiNapoli’s Climate Action Plan to … assessing minimum standards for transition readiness at coal mining companies first, because they face the greatest …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewOpinion 95-31
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … unit and who is the highest ranking subordinate to the head of the police department in such unit, is increased, the salary of the permanent full-time head of the police department shall be increased by at least …
https://www.osc.ny.gov/legal-opinions/opinion-95-31DiNapoli Calls for Improvements to Capital Planning Process
… was built decades ago and is heavily used. It is in need of ongoing maintenance, repair or replacement, but … its Ten-Year State of New York Statewide Capital Plan in June 2013. DiNapoli said the plan provides a broader, more … capital spending across the state. It includes spending in the State Capital Plan as well as for a number of public …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processCUNY Bulletin No. CU-645
… earnings Affected Employees CUNY employees in the title of City Laborer Background A Memorandum of Understanding has been entered and filed on March 27, 2019 between the Comptroller of the City of New York and the District Council 37, AFSCME, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-645-cuny-retroactive-salary-rate-increases-city-laborerWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-22115-Day Prompt Payments for Small Businesses
… a few simple steps in our Vendor Self Service Portal: Sign up to receive payments electronically – Once you sign up, you’ll begin to receive payments via electronic …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… August 5, 2013. Background The True North Rochester Preparatory Charter School – West Campus, located in the City … True North Rochester Preparatory Charter School West Campus Employee …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeState Comptroller DiNapoli Releases Municipal & School Audits
… assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. … board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT … result, there was an increased risk of unauthorized access to student personal, private and sensitive information and …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsSempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the … Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection services for … is governed by a five-member Board. Operating expenses in 2016 totaled $40,849. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231State Agencies Bulletin No. 770
… Purpose To explain procedures for processing Veterans’ Program Incentive Award payments. Affected Employees Eligible Department of Labor Veterans’ Program employees Background The Jobs for Veterans Act (P.L. 107-288) established the requirement for … To explain procedures for processing Veterans Program Incentive Award payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Purpose of Audit The purpose of our audit was to review the Agency’s … are to advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax … Board. The Agency reported 48 active projects with payment in lieu of taxes (PILOT) agreements in 2014. Key Findings The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andMassena Central School District – Financial Condition (2016M-21)
… Background The Massena Central School District is located in the Village of Massena in St. Lawrence County. The District, which operates five … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits. Review current EBALR …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Fonda-Fultonville Central School District – Payroll (2015M-118)
… is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in Montgomery County; the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Glens Falls Common School District – Financial Condition (2015M-66)
… The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an … 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… for revenue enhancement, for the period July 1, 2012 through October 1, 2013. Background The Frewsburg … by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District reported general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… first two years of the lease doubled the cost for the same space, it is questionable that the District has been paying …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mSherburne-Earlville Central School District – Fund Balance (2017M-19)
… The Sherburne-Earlville Central School District is located in 11 towns in Chenango and Madison Counties. The District, which … a plan to reduce the amount of available fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
Blind BrookRye Union Free School District Internal Controls Over Purchasing 2016M125
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overStockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… Eaton, Lincoln, Smithfield and Stockbridge and the City of Oneida in Madison County, as well as the Towns of Augusta and Vernon in Oneida County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accruals