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Village 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)
… financial report. Village officials expended $76,200 in real property taxes over the last 12 years for two unused … the unused properties or consider placing these properties in use to benefit taxpayers. Adopt procedures to help detect and prevent prohibited interests in contracts. District officials generally agreed with our …
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)
… of fund balance (approximately $5.5 million each year) in the 2013-14 through 2017-18 budgets as a financing source. However, $22 million (80 percent) was not used to fund operations. Recalculated unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109State Agencies Bulletin No. 847
… Purpose To notify agencies of the direct mailing of informational leaflets from the New York … to provide employees with information on New York’s 529 Direct Plan. Agencies can expect to receive informational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/847-new-yorks-529-college-savings-program-informational-leafletsState Agencies Bulletin No. 823
… regarding reduction in contribution status, as per Payroll Bulletin No. 809 . Questions Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To inform agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/823-new-control-d-report-nben751-employees-10-years-tiaacref-membershipTown of Angelica – Justice Court Operations (2018M-11)
… all fines and fees in a timely and accurate manner for the period January 1, 2016 through October 31, 2017. …
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
… following statement today after the United State Supreme Court ruled on the Janus v. American Federation of State, … and Municipal Employees case . "Today's U.S. Supreme Court decision overriding 40 years of legal precedent is just plain wrong. "In New York, recently …
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 … Findings Because the plan was not implemented in a prudent and cost effective manner, the buy-back program actually … Key Recommendations Perform a cost benefit analysis and review the District’s eligibility requirements to ensure …
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)
… auto service corporations which provided automotive work to the Town, totaling $5,931, during our audit period. In … auto service corporations, the Board members were deemed to have an interest in each of the contracts. As no statutory … year, each Board member’s interest was prohibited pursuant to General Municipal Law. Key Recommendations Ensure that …
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. GASB Statements and Interpretations … issued on or before November 30, 1989, which does not conflict with or contradict GASB pronouncements: …
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
… statement today regarding Governor Hochul's signing of a new legislative package addressing gun control: "Gun … store in Buffalo to an elementary school in Uvalde, Texas, this scourge knows no geographic boundaries. The gun …
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)
… safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT … or a comprehensive IT contingency plan to minimize the risk of data loss or suffering a serious interruption of … Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with …
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)
… that non-payroll disbursements were authorized and proper. Key Findings District officials did not implement adequate … or procedures to verify that transactions are proper. Key Recommendations The Treasurer should control when her …
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)
… The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 …
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)
… Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Town of Springfield – Accounting Records and Reports (2020M-175)
… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… maintained adequate records, prepared appropriate reports and provided adequate oversight of the bookkeeper. Key … Findings The Town’s bookkeeper maintained adequate records and the accounting records we reviewed were accurate and complete, but the Supervisor did not prepare and submit …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… user accounts in order to prevent unauthorized access, use and/or loss. Key Findings Officials did not establish … user accounts to prevent unauthorized use, access and loss. Officials also did not: Periodically review and disable unneeded network user accounts. 46 students were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… with water and sewer Village laws and codes resulting in $29,300 in penalties not being assessed. Implement sufficient … Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Village of Monticello – Records and Reports (2020M-104)
… filed in a timely manner. AUDs were typically filed over 200 days late. Key Recommendations Maintain accurate and …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104