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Whitney Point Central School District – Information Technology (2023M-179)
… also did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during our …
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)
… report - pdf] Audit Objective Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized … Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the Project’s authorization, the Project is expected to cost at least $15 …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Montauk Fire District – Board Oversight (2024M-117)
… [read compete report – pdf] Audit Objective Determine whether the Montauk … District’s financial operations. Specifically: Mandated annual audits of the District’s financial or length of … annually. Ensure the Secretary-Treasurer prepares and files the District’s delinquent AFRs and files all subsequent …
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 …
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)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Opinion 92-30
… implied ..." (General Municipal Law, §800[2]). "Interest" is defined in section 800(3) as a "direct or indirect … statute also provides that a municipal officer or employee is deemed to have an interest in any contract with a firm, … partnership, association or corporation of which he or she is an officer or employee (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 88-75
… OF INTEREST -- Legal Services (contract with city attorney's profit corporation law firm) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(b), 802(2)(a): A city attorney who is an officer, employee, director or shareholder … in the contract between the firm and the city if the city attorney has the power or duty to negotiate, prepare, …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 88-13
… you suggest that the mayor would be willing to refrain from participating in any board business relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-13About an Employer’s Role – What Every Employer Should Know
… Becoming a participating employer begins a partnership with … responsibilities you have as a participating employer is ensuring every employee is aware of the opportunity to … us as useful and efficient as possible. Rev. 2/23 … What every employer should know about NYSLRS and what it …
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
… I thank the New York State Police and Dutchess County District Attorney Grady for their continued partnership." …
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)
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followContract Advisory No. 23
… agencies to maintain the accuracy of Authorized Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to … list. The agency head or designee must sign the letter. Forms should be submitted to the address listed below. Office …
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
… in New York state increased by 14.1% in February compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. … totaled $1.64 billion, up $203 million compared to the same time last year. “While local sales tax …
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)
… actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability. Key Findings The … indirectly funding District operations instead of just the real property owners who benefited from the District’s … of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111State Comptroller DiNapoli Releases School District Audits
… weaknesses were communicated confidentially to officials. White Plains City School District – Financial Management …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsState Government Accountability - Special Reports
… April 2015 Housing Metropolitan Transportation Authority: Homeless Outreach Programs on MTA Properties, July 2019 Homeless Veterans in New York State: Local Partnerships Making Real Progress, November 2017 Homeless Shelters and Homelessness in New York State, June 2016 …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsHammond Central School District – Financial Management (2024M-70)
… when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level … Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From … July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal year-end unbudgeted transfers were made to increase …
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)
… $3.2 million. Appropriating fund balance that is not needed artificially reduces the amount of surplus fund … limit, giving the appearance that surplus fund balance is closer to the statutory limit. Improperly held $500,000 …
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)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … Section 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure … required by GML Section 30 and Village Law Section 4-408. In addition, revenue and expenditure accounting entries …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19