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State Agencies Bulletin No. 297
… must change the dues amount if the employee's percentage of time worked changes to part-time, goes on sick leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… (District) officials adequately managed nonstudent network user accounts and developed and adopted an … Key Findings District officials did not adequately manage network user accounts or develop and adopt an IT contingency … Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no longer needed . Unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andTown of German – Supervisor’s Records and Reports (2023M-54)
… of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Tompkins Fire District – Board Oversight (2023M-33)
… report – pdf] Audit Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire Commissioners (Board) provided oversight of the District’s financial activities. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Town of Frankfort – Justice Court Operations (2022M-16)
… oversight of Justice Court (Court) financial activities and ensured collections were properly deposited, reported and remitted. Key Findings The Justices did not provide … The Justices did not prepare monthly bank reconciliations and accountabilities. As a result, former Justice Madia had a …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … and awarded projects and monitored the performance of the businesses that received financial benefits. Key … evaluate and approve projects and monitor the performance of businesses that received financial benefits. Specifically: …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53East Moriches Union Free School District – Financial Condition Management (2022M-1)
… balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Development (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant opportunities in … a result, any grant opportunity that is published in the Contract Reporter or State Register will be considered to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesWilson Central School District - Financial Management (2022M-22)
… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … real property taxes may have been higher than necessary. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While … officials established nonresident tuition NRT rates in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringCanajoharie Central School District – Fuel Purchasing (2021M-170)
… (District) officials adequately managed fuel purchases and audited fuel claims. Key Findings District officials did … adequately manage fuel purchases by seeking competition and did not audit fuel claims, as required. The District … paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records prevented us …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170State Comptroller DiNapoli Releases School District Audits
… or disable user accounts and permissions. The district had 92 unneeded network user accounts and nine user accounts with …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsAlbion Central School District – Financial Management (2021M-200)
… [ read complete report - pdf ] Audit Objective Determine … retirement contribution reserve fund. Could not explain how the Finance Committee participated in the budgeting … process or identify what reports the Committee receives or how they are reviewed. The District’s budgeting practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… New York State Comptroller Thomas P. DiNapoli issued the following statement on three former Orange County Industrial Development … , or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 … New York State Comptroller Thomas P DiNapoli issued the following …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaWhitesboro Central School District – Separation Payments (2020M-146)
… benefits that he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Dryden Central School District – Information Technology (2020M-106)
… or loss. Key Findings The Board and District officials did not adequately safeguard PPSI. Officials did not: Ensure information technology (IT) policies were up-to-date with current technology changes, existing policies … adequate written contracts with all IT service providers. In 2018, the District was the victim of a ransomware attack. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. … and Wayne County) District officials did not ensure that the district’s network access controls were secure. Officials … officials. Protecting IT assets becomes more critical as the district moves to increased reliance on a remote learning …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0