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Town of Covington – Tax Collection Remittance (P1-24-24)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Lapeer – Budgeting (2024M-127)
… balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… taking additional steps to increase physical accessibility for the 131 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Audits of Local Governments: About Our Audits
… performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , … that audits are completed in accordance with applicable government auditing standards, LGSA receives an external peer … and School Accountability [pdf] for the period January 1, 2024 through December 31, 2024 in March 2025. The Division …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsOpinion 90-9
… added). We are aware of no authority in the Village Law for a village board of trustees, by resolution, to limit the … balance of an appropriation, from the appropriation for contingencies, from unappropriated cash surplus or … powers, duties and functions as it shall deem necessary for effectuating or administering the board of trustees' …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Services to Workers Under the Worker Adjustment and Retraining Notification Act
… the Department that were dated January 2019 through April 2022. We also considered Department activities related to these Notices through January 2023. About the Program The Department’s mission is to … to the event and are not exempt may be liable for back pay and the value of any benefits that laid-off employees …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… the Nassau County Holocaust Memorial and Tolerance Center in Glen Cove on September 9 to present a two-volume study on what happened to synagogues in Germany during the events of Kristallnacht …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerFormer Fire Co. Treasurer Admits Stealing $24K
… betrayed her neighbors and exploited her fire company for nearly two years," DiNapoli said. "Thanks to my auditors …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… overestimated appropriations by more than 6 percent due to conservative budget practices. Also, the District … as of June 30, 2018. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt annual budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionWestchester County - Financial Condition (2018M-151)
… over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151CUNY Bulletin No. CU-360
… 37 Union Contract Agreement. Affected Employees Employees in Bargaining Unit TG in the following titles: Title New Biweekly Deduction Amount … $23.50 University Engineering Technician $25.50 Employees in Bargaining Unit SJ in the following titles: Title New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-360-district-council-37-local-375-dues-and-agency-shop-feeOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollState Agencies Bulletin No. 1669
… from federal withholding as well as a new Locked Query for payroll officers that lists all employees who claimed the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Management and Control of Overtime Costs (Follow-Up)
… not in the best interest of HHC, as employees responsible for patient care routinely worked excessive overtime shifts …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followLiberty Central School District – Information Technology (2022M-73)
… the Liberty Central School District (District) Board of Education (Board) and District officials adequately … network user accounts. As a result, the District’s risk of a system compromise is increased. Establish adequate … services. Ensure the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Adirondack Central School District – Information Technology (2022M-61)
… adequate IT controls to manage network user accounts. Of the 343 network accounts reviewed, 64 accounts were not … plan. Therefore, a cyber incident could result in the loss of data and serious operational interruption. The District had three policies that detail the proper usage of IT assets. The polices are not consistent and seven of 13 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance and invalid encumbrances are added back to surplus fund balance, surplus fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding … 2017-18 through 2021-22 and levied more taxes than needed to fund operations. Key Recommendations Develop budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53