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Beacon City School District - School District Website (S9-19-27)
… Officials also did not prepare a multiyear financial plan. Posting a prepared plan further enhances the transparency of … Final annual budget. Should enhance transparency by: Posting the budget-to-actual results, all original budget … and CAPs in an easily accessible location. Preparing and posting a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Island Trees Union Free School District - School District Website (S9-19-34)
… Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of … and all external audits. Should enhance transparency by: Posting budget-to-actual results and the annual internal audit. Preparing and posting a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34XII.8.C Payment Intercepts – XII. Expenditures
… in which to divert funds to A proper justification A contact person at the agency within the Business Unit Any … please contact the Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email addressed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsBrockport Central School District - Financial Management (2023M-107)
… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Overview – What Every Employer Should Know
… you a broader understanding of the Retirement System and what it means to participate as an employer. Our ongoing goal … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/overviewOpinion 91-54
… real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) … property) -- Income Tax (authority of village to impose on rents paid by tenants of real property within the village) … legislative authority, a village may not impose a tax on rents paid by tenants of real property located within the …
https://www.osc.ny.gov/legal-opinions/opinion-91-54State Comptroller DiNapoli Releases Municipal & School Audits
… access to the network and records. Levittown Union Free School District – Information Technology (Nassau County) …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-school-auditsI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… conjunction with system table updates. This ensures that the most current codes exist in the Guide at all times. If agencies require updates to the SFS-related account codes, agencies must notify OSC. OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureRandolph Central School District - Financial Management (2019M-232)
… and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Town of Hempstead – Information Technology Access Controls (2021M-158)
… to help safeguard IT systems against unauthorized access. The Board and Town officials did not: Develop and adopt … confidentially to officials. Key Recommendations The Board should: Adopt comprehensive IT security policies … with our recommendations and indicated that they were in the process of implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Village of Little Valley – Capital Project Management (2020M-129)
… properly planned and sufficiently monitored the waste water treatment plant (WWTP) project. Key Findings The Board … properly planned and sufficiently monitored the waste water treatment plant WWTP project …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Kingston Housing Authority – Board Oversight (2020M-103)
… oversee Authority finances. Assign financial system user rights based on job duties. Each user should have a unique user name and password. Authority …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Hoosic Valley Central School District - Financial Management (2018M-238)
… actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Iroquois Central School District - Financial Management (2018M-102)
… are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits taxpayers. District officials … Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Caribbean Heritage Month Celebration
… Caribbean American Heritage Month celebration in honor of the rich and diverse history and culture of the Caribbean, and recognize Caribbean Americans who contribute greatly to New York State. The live stream has ended, but you can watch a replay of the …
https://www.osc.ny.gov/caribbean-heritage-month-2022About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportTown of Albion – Financial Management (2021M-29)
… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… Key Findings County officials did not adequately protect the Department’s electronic data containing PPSI. In addition … we found: Electronic data containing PPSI on 32 of the 61 County-owned Department IT devices we examined, in … Establish a data classification inventory that assigns the appropriate security level to each type of data. Develop …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andNewark Central School District - School District Website (S9-19-38)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … multiyear financial plan, audits and CAPs are on the website in a transparent location. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Town of Caneadea – Fund Balance Management (2020M-145)
… Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145