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Utica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 60301 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceAdirondack 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-61DiNapoli Releases Report on Nonprofit Industry
… are shrinking,” DiNapoli said. “Many nonprofits rely on government funding to support their services, and contract delays and slow payments have contributed to some of the challenges they … Mohawk Valley (-12.3%), Western New York (-10.3%), and the Capital Region (-9.5%). State Contract and Payment Delays …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: New York City Department of … the risk that equipment may be misappropriated, or used for personal use. In a follow-up, auditors found the … Psychiatric Institute, established in 1895, is one of two clinical research facilities administered by the Office of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsOpinion 93-18
… in the town, unless the proposal has been approved by a vote of at least sixty percent of the town board. You ask … §216. Section 216(2) provides that upon the affirmative vote of at least sixty percent of the governing board of a … service award program unless the proposal is approved by a vote of at least sixty percent of the town board. Further, …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… April compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … April compared to the same month in 2021 according to an analysis released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilIncarcerated and Death Matches
… Purpose Our Office examined $1.4 billion in payments for more than 17 million in medical and other service charges … upon conviction of a felony shall be deemed ineligible for all benefits. Furthermore, NYSIF will not pay for medical and other service charges that occur subsequent …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesSpencerport Central School District – Employee Benefits (2025M-65)
… District (District) officials authorize and accurately calculate separation and unused leave payments? Audit Period … did not always appropriately authorize and accurately calculate separation and unused leave payments, resulting in … did not always appropriately authorize and accurately calculate separation and unused leave payments resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65DiNapoli: School District Tax Levy Cap to Remain at Two Percent
… the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentHarborfields Central School District – Information Technology Asset Management (2024M-9)
… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetDiNapoli Honors Hispanic Leaders
… New York State Comptroller Thomas P. DiNapoli’s Hispanic Heritage … Aucar, Executive Director, El Centro Hispano, Inc. State Comptroller DiNapoli and event honorees. L to R: José … County’s Hispanic population has grown faster than the state and nation. In 2020, 269,334 people in Westchester …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersCohoes City School District – Medicaid Reimbursements (2022M-107)
… Determine whether the Cohoes City School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Special 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))
… (Return to Top) (Return to Top) (Return to Top) VO1870 (Rev. 6/12) © 2012, New York State and Local Retirement System …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603oInformation Technology Governance – Information Technology Governance
… to make oversight less daunting by providing a path for understanding and strengthening IT internal controls …
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did not: Disable unnecessary … Properly restrict user permissions in the financial application. In addition, sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andVI.1.B Budget Overview – VI. Budgets
… The Budget Overview is an inquiry in Commitment Control that … on this topic, visit job aid "JAA-KK215-012 – Reviewing Budget Overview" published to SFS Coach. SFS Coach is … (Encumbrance Amount, Pre-Encumbrance Amount, Available Budget, and Percent Available). Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1b-budget-overviewStockbridge Valley Central School District - Information Technology (2019M-13)
… complete report - pdf] Audit Objective Determine whether the Board and District officials established information … (PPSI). Key Findings Employees did not comply with the District’s acceptable use policy (AUP). District … Monitor employees’ computer use to ensure compliance with the AUP. Disable user accounts as soon as they are no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mArchived Data and Publications
… Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for … Munis in Stress: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Summary Data …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsDiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in … New York City accounting for 61.5% of the increase. “Local sales tax growth in November was a bit stronger compared to … take this into consideration when budgeting for future sales tax revenue.” In November: New York City’s collections …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-november