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Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. … action. Appendix B includes our comments on issues raised in the Department’s response. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0City of New Rochelle - Elevator Inspections (2018M-62)
… required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Uncollected Penalties
… Outstanding accounts routinely have no collection activity for two years or more and are often eventually deemed … penalized establishments went out of business resulting in the withdrawal and write off over $3.5 million of accounts … to eliminate extended periods of inactivity and provide for more periodic and progressive attempts to secure payment. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesThousand Islands Central School District – Financial Management (2022M-201)
… Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce … action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… spaces, restroom doors that open with five pounds maximum force and pipes below lavatories insulated to protect against …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by … Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Village of Skaneateles – Claims Auditing (2024M-68)
… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board … could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable … balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Charter School of Educational Excellence – Information Technology (2023M-174)
… complete report – pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) … technology (IT) contingency plan. Key Findings The Board and officials did not adequately secure student … Determine whether the Charter School of Educational Excellence School Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Ordinary Death Benefit – State Police Plan
… $50,000 of this benefit is paid in the form of group-term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… ridership and enhance operations . Reliable and safe mass transit remains essential to New York City’s economic …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planTown of Jay – Records and Reports (2023M-22)
… Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not prepared monthly or properly prepared for all bank accounts. Key Recommendations Maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Ordinary Death Benefit – Special 20- and 25-Year Plans
… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitArea #9 – Wireless Network – Information Technology Governance
… Wireless networks are exposed to many of the same types of threats and vulnerabilities as … on wireless networks can expose internal network resources to additional threats. Therefore, a wireless environment … relative ease and without incurring additional costs. Some best practices relating to wireless technology include: …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkPerformance Based Bus Safety Program
… of their operation, such as examinations of records on drivers’ qualifications and hours of service and vehicle …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programSchool District Website Transparency (2021-MS-1)
… the 13 districts we examined: Six did not transparently post comprehensive original budget information. None … current year budget-to-actual information. Ten did not post a comprehensive final annual budget. Eleven did not prepare and post a multiyear financial plan that could enhance the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Submitting Your Payment – Legacy Reporting
… to be notified when the account will be debited. You can mail the form (address is on the form) or email the signed … debit, you must print a copy of your report summary. Mail it along with your check to: Member and Employer Services Bureau NYSLRS 110 State Street Albany, NY 12244-0001 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentLimitations – State Police Plan
… calculation may be limited based on your tier. Earnings that exceed the limitation will not be included in your …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… 88 checks totaling $361,088 were inappropriately recorded in the general fund and paid from the general fund bank … which $214,871 were highway fund expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Opinion 94 - 23
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located … pursuant to Town Law, §170(1), the town board of the town in which the extension is to be located may proceed on its …
https://www.osc.ny.gov/legal-opinions/opinion-94-23