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Public Authorities – 2021 Financial Condition Report
… as well as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesHigher Education – 2021 Financial Condition Report
… loans until January 31, 2022. … Provides information about New York States public and private higher education …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationComptroller DiNapoli Releases Municipal Audits
… member, admitted to taking almost $40,000 in grant money to use for personal expenses, pay off credit card debt … Town of Richford – Town Clerk/Tax Collector (Tioga County) Real property taxes totaling $1,443,876 and clerk fees … or treasurer in a timely manner. Auditors found 45 real property tax receipts totaling $690,961 were deposited …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… not maintain accurate and consistent capital asset records to ensure district assets were monitored and safeguarded. … $2,551 that were not adequately supported. They did not always enforce the adopted travel policy when approving … were not accurate. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0XI.12.A Toll-Free Services – XI. Procurement and Contract Management
… New York State agencies use toll-free telephone numbers to disseminate information and allow the public to contact them at no cost. The Office of General Services … taxes and surcharges. Agencies are generally able to obtain better rates by using the CTS contract when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesOperational Advisory No. 29
… Subject : GFO Updates - Reissuing or Cancelling Refund, Vendor, Employee Expense, or SSP Checks Guidance : … SFS Agency Security Administrator (ASA) to assign the new role of NYF_AGY_AP_PYM_STOP_REQ to agency staff that will … - Reissuing or Cancelling a Refund Check Office of the New York State Comptroller Website: …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… collective bargaining agreement (CBA). Except as specified in Appendix A, District officials generally agreed with our … Appendix B includes our comments on the issues raised in the District’s response letter. … South Farmingdale Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsEast Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library … collected, recorded and deposited cash receipts for the period July 1, 2015 through June 30, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a seven-member Board of Commissioners, was established in 1970 to provide low-income housing for qualified …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157More About This Retirement Plan – Police and Fire Plan
… These benefits are provided by Sections 375-b and 375-c of the New York State Retirement and Social Security Law … York State Legislature. PFRS members employed by the City of Yonkers who joined July 1, 2009 through January 8, 2010 … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planHolland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District officials … Patent Central School District is located in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the Town of Russia in Herkimer County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemPortville Central School District - Financial Management (2018M-245)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245DiNapoli Statement on Executive Budget Proposal
… years, Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing, reduce the … today’s budget proposal, Governor Cuomo has provided a good starting point to continue the progress made. Still, there is much work to be done. The challenge for the state is to align spending …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalSmithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … The Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Accounts Payable Advisory No. 38
… Opinion No. 08-04, which addresses the personal use of purchase rewards or points. Generally, State employees: … use rewards or points accumulated from the purchase of goods or services for State use. May personally use travel rewards or points accumulated as a result of traveling on State business. Agencies should ensure State …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsJericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage charges in an …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Albany County – Sexual Harassment Prevention Training (S9-23-05)
… report – pdf] Audit Objective Determine whether County of Albany (County) employees and elected officials completed … SHP Training, they did not maintain reliable records of who completed the training or ensure everyone who should have completed the training did so. Of the 315 total individuals we tested, including 267 …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Scarsdale Union Free School District – Overtime (2022M-105)
… than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling … services. With appropriate scheduling, over $155,516 of these overtime payments could have been avoided or … Implement procedures for supervisory review of hours worked to ensure the accuracy of overtime charges. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Cambria Housing Authority – Financial Management (2015M-316)
… Purpose of Audit The purpose of our audit was to determine if expenditures were itemized, … The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The Authority, which was …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316