Search
City of Lockport – Budget Review (B21-1-9)
The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2022.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/lockport-budget-review-b21-1-9.pdfOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… and follow up with employees who have not completed the required IT security awareness training. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially … Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… District (District) officials adequately secured access to the network and properly managed user permissions in … District officials did not adequately secure access to the network or properly manage user permissions in … and student information applications. In addition to finding sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… not say where he was buried or what had happened to his body. Ralph Gritman’s body still has not been located. A call to DiNapoli’s Fraud …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityState Agencies Bulletin No. 2114
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 Increases to Location Pay and Location MidHudson Pay and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2114-april-2023-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2208
… Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … the Civil Service Employees Association (CSEA), provides for an increase in Location Pay for employees located Downstate who are currently receiving …
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civilState Agencies Bulletin No. 2107.1
… Payroll Bulletin No. 2107 Purpose: The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background: Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21071-schedule-agency-payroll-submission-and-availability-reports-and-filesState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of Transportation Services and Expenses
To determine if the Department of Corrections and Community Supervision has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesState Comptroller DiNapoli Releases Municipal Audits
… proposed budget. As a result, certain significant revenue and expenditure projections in the 2022-23 proposed budget … County Industrial Development Agency – Project Approval and Monitoring (2022M-10) Although the board evaluated … prior to approval, it did not adequately establish and document their evaluation and approval process. In …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsControls Over Capital Improvements at City-Owned Homeless Shelters
… many years. Capital investment includes new construction, renovations, and purchases of furnishings or equipment. DHS … stability of the infrastructure, and cosmetic nature of renovations. Once a capital project is added to the DHS …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… CWSRF spending almost doubled that of California ($10.6 billion), the next highest spender, and was more than other … come from state grant appropriations since 2015, of which $1.4 billion has been spent. Despite these investments, … needs of $28.7 billion for clean water projects and $35.1 billion for drinking water projects in the state. The EPA …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterOversight of Shelter Placements
… Objective To determine whether the New York City Department of Homeless Services is effectively placing clients into … oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency … To determine whether the New York City Department of Homeless …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsDiNapoli: NY's Homeownership Rate Lowest in the Nation
… their home, compared to 52% of Asian households, 34% of Black households, and 29% of Hispanic households. The … DiNapoli said. “The low rate of ownership for Black, Asian, and Hispanic New Yorkers is especially … housing. Homeownership rates exceed the state average in all other counties, where single-unit homes comprise the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationDiNapoli: New Yorkers’ Debt on the Rise
… for $869.4 billion, or 5.6%, of the national total, ranking New York fourth in the nation after California, Texas …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… contribution rates for the New York State and Local Retirement System (NYSLRS). Employers’ average contribution … increase from 11.6% to 13.1% of payroll for the Employees’ Retirement System (ERS) and from 27.0% to 27.8% of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Public Welfare – 2022 Financial Condition Report
… issue affecting SSI reporting, the Office of Temporary and Disability Assistance caseload statistics report for January … in the report for the previous month, December 2020. Calculations of the average number of SSI recipients and … for SFY 2020-21, and the relationship of these calculations to corresponding calculations for SFY 2021-22, …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-welfare