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City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report released in June 2021. Background The City, located in Herkimer …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… Objective Determine whether Phelps-Clifton Springs Central School District (District) officials ensured network access … action. … Determine whether PhelpsClifton Springs Central School District District officials ensured network access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35State Comptroller DiNapoli Releases School District Audit
… York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. Groton … District – Cash Management (Cayuga County, Cortland County and Tompkins County) School district officials did not maximize interest earnings. During the audit period, the district’s interest earnings totaled …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditAltona Fire District – Claims Auditing (2016M-162)
… the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Opinion 88-27
… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits … Law, §207-a provides that any paid fireman who is injured in the performance of his duties shall be paid the full … allowance or a retirement for disability incurred in performance of duty allowance pursuant to the Retirement …
https://www.osc.ny.gov/legal-opinions/opinion-88-27XIII.9 Allowed Values for Processing Payments in SFS – XIII. Employee Expense Reimbursement
… when completing an Expense Report in the SFS Travel and Expenses module. Expense Types This document lists and … when completing an Expense Report in the SFS Travel and Expenses module. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii9-allowed-values-processing-payments-sfsLansing Fire District – Financial Condition (2013M-80)
… from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … Recommendations Use the surplus fund balance identified in this report in a manner that benefits District taxpayers. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of … officials established a fiscal management policy in February 2012 providing guidance over the collecting, … depositing and safeguarding of cash receipts received in the civil office. We also determined that various control …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCayuga County Community College – Information Technology (2013M-291)
… County Community College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed by a 10-member Board of Trustees (Board) … The College does not have a complete, centralized and up-to-date inventory record of software that the College …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Pavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Norwich City School District – IT Asset Management (S9-22-18)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … with a combined total cost of $1,449 were not inventoried. In addition, officials have not adopted a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18North Tonawanda City School District – Information Technology (2023M-102)
… officials properly secured user account access to the network and managed user account permissions in financial and student … were locked or disabled when an employee separated from the District. Educate users on data privacy and security …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Contract with Daytop Village, Inc. (Follow-Up)
… (Report 2008-R-1). Background The Office of Alcoholism and Substance Abuse Services (OASAS) oversees programs for preventing and treating alcohol and substance abuse. Many of these … more than it was entitled to. The objective of our follow-up was to assess the extent of implementation, as of October …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … (Dutchess County) Officials did not adequately secure and protect the village’s information technology (IT) systems … to officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a previous report issued in July …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Payroll Improvement Project Bulletin No. PIP-005
Payroll Improvement Project Bulletin No PIP004
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Directors (Board) had significant discussions of the pros and cons of developing the property. This would include taking into account the struggles of developing and attracting businesses to other COIDA-owned properties. … that could take advantage of the property as a rail yard and be profitable. The Board decided this was not in County …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaState Comptroller DiNapoli Releases School District Audits
… County) Tuition billings for district students enrolled in out-of-district programs were not always accurately … $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by approximately $44,000. District …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsTown of Porter – Capital Projects (2013M-352)
… October 9, 2013. Background The Town of Porter is located in Niagara County and has a population of approximately 6,700 … are being inappropriately reported and sequestered in the capital projects fund because the Board and Supervisor … Cash balances, which total $953,000, should be recorded in the general fund-townwide, where they can be used to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Opinion 88-61
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … wait until the last minute to pay their taxes to do so by registered or certified mail, and, when so doing, to make …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Omnibus Procurement Amendments
… (Krueger) – Relates to participation by state agencies in a system used by the comptroller to compile vendor … Text Status … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-0