Search
Whitney Point Central School District – Information Technology (2023M-179)
… did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … that were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during … Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Town of Owego – Shared Services Facility Capital Project (2022M-42)
… (Supervisor) did not record all financial activities in the capital projects fund or prepare adequate monthly … our fieldwork, the Town still had an estimated $4 million in costs left to complete the Project without a planned … the part-town general fund $1.2 million, which may result in an inequity to the part-town taxpayers. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Montauk Fire District – Board Oversight (2024M-117)
… whether the Montauk Fire District (District) Board of Commissioners (Board) monitored financial activities and … operations. Specifically: Mandated annual audits of the District’s financial or length of service award program (LOSAP) records have not been … Determine whether the Montauk Fire District District Board of Commissioners Board monitored financial activities and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… complete report - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Falconer Central School District – Financial Management (2024M-52)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. Although our 2009 and 2016 audits … taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Opinion 92-30
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … not-for-profit agency does not have a prohibited interest in a contract between the county and agency, but must disclose any interest in such a contract pursuant to General Municipal Law, §803 …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 88-75
… at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services … §802 are applicable. You ask whether your law firm may represent a city in complex litigation under the following …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 88-13
… election, it will not be applicable to any contract renewal entered into after his election to office. … have a prohibited conflict of interest in any contract renewal entered into after his election by reason of his … he would be deemed to have an interest in the renewal contract by virtue of his stock ownership since you …
https://www.osc.ny.gov/legal-opinions/opinion-88-13About an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… and continue to pocket her deceased mother's pension to pay her personal bills. Instead, she is now charged with a felony," said State … by filing a complaint online at [email protected].gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemOverpayments to Cabrini Medical Center (Follow-Up)
… To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid claims were submitted … for further review. Auditors determined the eMedNY system did not have the controls necessary to identify … To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followContract Advisory No. 23
… Subject : Reminder to State agencies to maintain the accuracy of Authorized Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to Financial Operations (GFO) , Chapter XI, Section 2.K. - … Reminder to State agencies to maintain the accuracy of Authorized …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… increase at 48.8%, followed by Columbia (29.1%) and Yates (26.8%) counties. Onondaga County had the smallest …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearChautauqua County – Financial Condition (2023M-111)
… budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua … District Board (Board), County Legislature (Legislature) and other County officials did not adopt realistic budgets, … $5.2 million from the general fund for District operations and did not repay the general fund, as required, because the …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111State Comptroller DiNapoli Releases School District Audits
… maintain accurate, complete and up-to-date hardware and software inventory. Officials did not ensure that computers were free from malicious software. In fact, two malicious software applications were installed on district computers. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsCompliance With School Safety Planning Requirements (Follow-Up)
… (Report 2018-N-2 ). About the Program The New York State Safe Schools Against Violence in Education (SAVE) Act … a safer and more effective learning environment within State schools. Further, the Education Law requires schools … after the issuance of this report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followHammond Central School District – Financial Management (2024M-70)
… funds. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … 2022-23. This made it appear that the District needed to increase real property taxes and use appropriated fund balance to close projected budget gaps, when the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through … reduces the amount of surplus fund balance subject to the statutory limit, giving the appearance that surplus fund balance is closer to the statutory limit. Improperly held $500,000 in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… [read complete report – pdf] Audit Objective Determine whether the Village … (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) … of Cedarhurst Village Board of Trustees Board Conducted an annual audit of the Village Chief Fiscal Officers CFO …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19