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Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… and Highway Improvement Program (CHIPS) that resulted in the Town receiving $86,000 more than it was entitled to. … and charged with obstructing governmental administration in the Second Degree for destroying Town records. In December 2020, the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… did not: Prepare bank reconciliations, record receipts in the financial accounting software or provide the Board … as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as … monthly bank reconciliations, record all transactions in the financial software timely and provide detailed …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Grand Island Central School District - School District Website (S9-19-31)
… Central School District (District) used its resources to maintain a website that provided the public with … Officials did not post: Comprehensive budget-to-actual results in an easily accessible location. … responsible for corrective action and implementation date per audit recommendations. Officials did not prepare: A …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31City of Middletown - Information Technology (2018M-235)
… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … use and online banking. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… with water and sewer Village laws and codes resulting in $29,300 in penalties not being assessed. Implement sufficient … Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… at the Town Hall. Specifically: Six components in the restrooms, such as mirrors, hand dryers and grab bars mounted at the proper height. Three components in the parking lot, such as accessible parking with painted … taking additional steps to increase physical accessibility for the 13 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… Nine components at the City Court, such as grab bars in the restroom at the proper length and height. Four … at the Police Station, such as accessible parking spaces in the parking lot. Recommendation City officials should … taking additional steps to increase physical accessibility for the 30 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Dundee Central School District - Information Technology (2018M-74)
… officials did not provide IT security awareness training for District employees. In addition, sensitive IT control weaknesses were … agreed with our recommendations and indicated they are in the process of taking corrective action. … Dundee Central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Village of Spencer – Board Oversight (2017M-292)
… adequate oversight of the Village’s financial operations for the period June 1, 2014 through October 10, 2017. Background The Village of Spencer is located in the Town of Spencer in Tioga County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292CUNY Bulletin No. CU-770
… Benefits Program are affected. Effective Dates: Effective in paychecks dated October 5, 2023, for current and lag employees. OSC Actions: OSC will … affected employees of the changes communicated to agencies in the September 2023 memo sent from the City of New York, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-770-city-new-york-health-benefit-rate-changes2023 Financial Condition Report – 2023 Financial Condition Report
… continuing recovery from COVID-19 and economic growth. In this environment, State policymakers increased support for schools, health care and other programs. At the same … selected financial, economic, and demographic information in an easy-to-understand format. Read More …
https://www.osc.ny.gov/reports/finance/2023-fcrNew York State Comptroller DiNapoli Statement on U.S. Withdrawal From Paris Agreement
… Agreement on climate change is a shameful move. "I was in Paris to support the development of the Paris Agreement … and encourage our portfolio companies to prepare for a low-carbon future. "We know climate change is real. … be leading the low-carbon revolution, not burying its head in the sand." … The Trump Administrations decision today to …
https://www.osc.ny.gov/press/releases/2019/11/new-york-state-comptroller-dinapoli-statement-us-withdrawal-paris-agreementTravel Advisory No. 14
… of the State Comptroller updated the following sections in Chapter XII of the Guide to Financial Operations: … and/or the agency’s finance office are responsible for responding to the request. XII.7.B Voucher Denials … reflect the voucher rejection codes currently being used in SFS. References : Guide to Financial Operations Chapter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesUse of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation … Authority (NFTA) was complying with requirements to maintain its systems at vendor-supported levels. The audit … that its systems are regularly reviewed and kept up to date. Key Recommendations Take steps to ensure that systems …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overApalachin Fire District – Oversight of Financial Operations (2013M-25)
… the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. … and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of … general fund budget totaled approximately $744,000 for the 2012 fiscal year. Key Findings The District does have …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25East Bloomfield Fire District – Financial Operations (2017M-154)
… financial operations to ensure that assets are safeguarded for the period January 1, 2015 through February 23, 2017. … distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed by an elected … Fire Commissioners. General fund budgeted appropriations for 2017 total $354,594. Key Findings The purchasing agent …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… recorded and reported and Department money was safeguarded for the period January 1, 2016 through September 7, 2017. … The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to … five-member Board of Directors. Budgeted appropriations for 2017 totaled $118,776. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… Purpose of Audit The purpose of our audit was to determine whether District … and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School District is located in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra