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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following municipal audits have been … New York State Comptroller Thomas P DiNapoli today announced the following municipal audits have been …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Barker – Justice Court Operations (2016M-422)
… totaling approximately $75,000. Key Findings Not all case files included documentation of the Justice's adjudication, indicating the case resolution and the amount of fines and surcharges the … without the original data being documented in the case files. Key Recommendations Verify that all case files …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Comptroller DiNapoli Statement on New Immigration Ban
… released the following statement regarding President Donald Trump's latest Executive Order: "Today's Executive …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banMatter of Merton Simpson v. Department of Civil Service
… New York State Department of Civil Service administered a test called the promotion test battery from 1996 to 2006. A similar test was utilized … their awards are listed here . If you’re on the list, contact Attorney General’s Litigation Bureau at (518) …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… federal programs under which the state receives funding, and which are subject to the cash management requirements … increase the amount of CMIA interest the state will have to pay the Federal Government. Please see CMIA regulations (e.g. 205.27b and 205.29) for other potential actions. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaVillage of Pittsford – Audit Follow-Up (2017M-51-F)
… was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017. Background The Village of Pittsford (Village) … was to assess the Villages progress as of August 2020 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fContract #C001221 – Multipliers Leadership Training Services
… 2-Day Workshop Agenda , in PDF Attachment D Multipliers 2 Courses Half-Day Seminar Agenda , in PDF Attachment E Impact …
https://www.osc.ny.gov/procurement/contract-c001221New York State Fiscal Reform and Accountability Act
… of certain provisions upon expiration thereof (Part C). Memo Bill Text Status …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actInspecting Highway Bridges and Repairing Defects (Follow-Up)
… Highway Bridges and Repairing Defects (Report 2012-S-33). Background In our initial audit report, which was issued …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followOperational Advisory No. 34
… Guidance : Starting on April 1, 2022, NYS agencies acquired the ability to create new activities using the “Project Guide” in the SFS. When adding a new activity … an Activity to a Contract Line using the Project Guide For more information about project activities see the Guide …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractState Comptroller DiNapoli Releases Municipal Audits
… city officials’ attention. Auditors identified several funds that are not balanced or are not reasonable. The city’s …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… real property tax exemptions. Key Findings We reviewed properties with 85 agricultural, nonprofit, senior citizen, … calculate granted exemptions. Report the transfer of four properties with agricultural exemptions to the County and did not require new owners of these properties to submit a new application as required. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Bolton Central School District - Fund Balance Management (2018M-249)
… Unrestricted unappropriated fund balance at the end of 2017-18 was $2.7 million or 29 percent of 2018-19 appropriations, exceeding the 4 percent statutory … The unemployment insurance reserve was overfunded and the retirement contribution reserve was not being used as …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of North Salem - Agricultural Exemptions (2018M-194)
… (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted … exemption credit totaling $2,168 in assessed value on one property because the exemption amount was incorrectly calculated. Key Recommendations Ensure property owners submit an initial or renewal application, …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194East Quogue Union Free School District - Claims Auditing (2019M-78)
… and properly audited before payment. Key Findings The claims auditor: Did not audit and approve 301 claims … totaling more than $6.1 million before payment during the audit period. Did not sign the warrants on which 70 … audit and approval. Approved 16 claims totaling $835,152 for payment that were not sufficiently supported. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Middleburgh Central School District - Information Technology (2019M-115)
… were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115DeRuyter Central School District - Information Technology (2019M-175)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… check collections totaling $26,751 were not deposited in a timely manner. The Department’s audit committee did not audit the Treasurer’s records as required in the bylaws. Key Recommendations Perform all of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialTown of Moriah - Leave Accruals (2019M-168)
… whether Town officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately maintained. We reviewed 15 employees’ leave accrual records during the audit period and found that …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168