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East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2014 through … or modified, and permissions are not reviewed quarterly to ensure a proper segregation of duties. Users were given …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessMonticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fund balance exceeds the statutory maximum and continues to grow. Some of the District’s reserve funds are funded at … with the District’s actual revenues and expenditures to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Warsaw Central School District – Financial Management (2016M-278)
… Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools … by law) or to other reserves established and maintained in compliance with statutory directives. Use available debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Northeastern Clinton Central School District – Payroll (2016M-76)
… 31, 2015. Background The Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, … identified underpayments. … Northeastern Clinton Central School District Payroll 2016M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Rensselaer County – County Bridge Maintenance (S9-13-6)
… to December 31, 2011. Background The County covers 652 square miles and has approximately 159,000 residents. The …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card and travel expenditures … provides fire protection and emergency rescue services to over 7,800 homes. General fund appropriations for 2016 … Not all travelers attached proof of conference attendance to their travel expenditure reports and meal expenditure …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Broker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund (Fund) will commence its next Broker-Search … be expected to promptly provide individual signed release forms permitting the background investigations. A similar …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeState Comptroller DiNapoli Releases Audits
… comply with, and contractors/consultants are not required to follow, these procedures. Auditors believe this contributed to LIRR completing 10 of 11 sampled projects late, ranging from three months to over four years. In addition, eight of the projects …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1998
State Agencies Bulletin No 1998
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 927
… automatically. Affected Employees Eligible employees in Bargaining Unit 05 Background Chapter 114 of the Laws of … if the employee: has completed one (1) year of service in such grade by October 1, 2009; and did not receive a Performance Advance in April 2009; and was rated “Satisfactory” or its equivalent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/927-october-2009-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1062
… automatically. Affected Employees Eligible employees in Bargaining Unit 05 Background Chapter 114 of the Laws of … if the employee: has completed one (1) year of service in such grade by April 1, 2011; and did not receive a Performance Advance in October 2010; and was rated “Satisfactory” or its …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1062-april-2011-performance-advances-graded-and-ns-equated-grade-employeesMitigation for Extreme Weather Conditions and Flooding
… risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects. … Engineering’s Track sub-unit was supposed to have one backhoe loader, 10 front loaders, and 12 light towers; … the backhoe loader, five of the front loaders, and two of the light towers were not at the site. Officials …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Compliance With Payment Card Industry Standards
… transportation services in Onondaga, Oswego, Cayuga, and Oneida counties. The Authority accepts credit cards as a method of payment for bus fares and parking. All organizations that accept credit cards as a … Council (Council). The PCI DSS is a set of technical and operational requirements designed to protect cardholder …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsRetirement System Membership – Special 20- and 25-Year Plans
… working for New York State or any municipal employer in the State, membership in the New York State and Local Police and Fire Retirement … begins. Special Plan Coverage Your plan is listed in your Member Annual Statement, or you can contact us to …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipDiNapoli Report Looks at Foreclosure Impact on Local Governments
… foreclosure has drawn out the process, increasing costs for individuals and municipalities. This is particularly …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… for certain special items were reasonable in relation to the hospitals' actual purchase and acquisition costs. … district employees and their dependents. The Department of Civil Service (Department) contracts with Empire to … for special items, while agreements with other hospitals do not have such limitations. From January 1, 2011 to March …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… audit was to evaluate the District’s financial activities for the period July 1, 2012 through September 30, 2013. … and has approximately 6,200 students and 1,680 employees. For the 2013-14 fiscal year, the District’s operating budget … expenditures by as much as $9.3 million each year, for a total of almost $34 million from the 2008-09 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionBenefit Eligibility Assessment Process
… the New York City Human Resources Administration's (HRA) public assistance benefit eligibility assessment process is in compliance with applicable policies and procedures, and … health insurance and emergency food programs) administered by counties and local governments. HRA is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processMessage from the Comptroller – 2023 Financial Condition Report
… continuing recovery from COVID-19 and economic growth. In this environment, State policymakers increased support for schools, health care and other programs. At the same time, new risks to financial stability are emerging. … highlights major issues in programmatic areas ranging from public health to public safety, energy and the environment, …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptroller