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New Hope Fire Department – Board Oversight (2017M-298)
… Background The New Hope Fire Department is affiliated with the Three Town Fire District in Cayuga County. The Department provides fire protection services in the Towns of Niles and Sempronius. The Department is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Elmsford Union Free School District – Fixed Assets (2017M-147)
… whether the District properly recorded and accounted for fixed assets for the period July 1, 2015 through March 13, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… of our findings and recommendations but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userTown of West Seneca – Purchasing (2015M-11)
… 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of approximately 45,700. The Town is … the procurement policy to ensure that it is consistent with statutory requirements and meets the needs of the Town. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11CUNY Bulletin No. CU-659
… Affected Employees Active CUNY employees who are not in bargaining unit AJ or GA and who cover a domestic partner for health insurance … and “ICS” (CUNY Imputed Income Special). Beginning with the paycheck of October 24, 2019, OSC will insert a row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeSUNY Bulletin No. SU-112
… However, the status of 21P employees will remain as Active on the Job Data record. Calendar (CAL) employees will remain on the payroll in their regular positions and will continue … each pay period using the Earn Code SUM (Summer Service) on the Time Entry page. Exception : When reporting Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-112-procedures-processing-suny-2005-summer-session-paymentsVillage of Monticello – Budget Review (B4-14-15)
… review was to determine whether the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … contract settlements. The proposed budget complies with the tax levy limit. Key Recommendations Include a tax …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15East Moriches Union Free School District -- Budget Review (B17-7-4)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … to submit to the State Comptroller each year, starting with the fiscal year during which the local government is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… July 1, 2014 through December 31, 2015. Background The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… or phone number change). Social Security Association Death Master File: Periodically compare your records of eligible retirees to the Death Master File (DMF) from the Social Security … include reading the local obituaries each day, family notification, uncashed Medicare reimbursement checks and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesNew York Mills Union Free School District – Financial Management (2016M-107)
… Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $13.5 million. Key Findings The … and adopt a multiyear financial plan for a three- to five-year period that addresses the District’s use of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107State Agencies Bulletin No. 1914
… is to notify agencies of an automatic dues increase and a one-time retroactive adjustment. Affected Employees Members of NYSCOPBA, Inc. currently in, or were previously in, Bargaining Units 01 and 21 at any time since 04/01/2020, with union dues withheld (Code 291 for BU01 and Code 491 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationTown of Richmondville – Administration of Grant Moneys (2013M-374)
… turned off due to failure to pay. The facility, which is owned by the developer, is currently facing foreclosure. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Livonia Central School District – Software Management (2016M-293)
… Background The Livonia Central School District is located in the Towns of Avon, Conesus, Geneseo, Groveland, Lima, Livonia and Springwater in Livingston County and the Town of Canadice … Ontario County. The District, which operates three schools with approximately 1,600 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… Determine whether County of Cattaraugus (County) employees and elected officials completed annual sexual harassment … and elected officials. County officials generally agreed with our recommendation and have indicated they planned to … B includes our comment on an issue that was raised in the County’s response letter. … audit statewide …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06City of Olean – Budget Review (B1-13-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2State Comptroller DiNapoli Releases Municipal & School Audits
… were disabled in a timely manner. As a result, 21% of the district’s network user accounts were unneeded and … and save for capital asset and equipment purchases. Town of Baldwin – Claims Auditing (Chemung County) The board did … to support, it approved claims before payment. A review of 71 claims totaling approximately $55,100 determined that …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… adequate procedures to monitor buyers’ compliance with the redevelopment plan requirements for enforcement … facilitates the return of vacant, abandoned, underutilized and tax-delinquent properties to productive use. Property … mortgage property records did not always contain work-in-progress status and an activity history was not retained …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesOpinion 90-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-16