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Town of New Lisbon – Financial Oversight (2013M-12)
… 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Hudson City School District – Information Technology (2020M-157)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan, and provide periodic IT security awareness training to all employees who use IT resources. Develop written procedures for managing system access. … Determine whether Hudson City …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Graded Rates – Contribution Stabilization Program
… is less than 1 percent, then the graded rate will be set to the System average rate. Note: Graded rates are calculated …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… tax levies, taxable full value and full value tax rates for local governments. Read the data description files to … about how the tables are organized and how they differ from previous versions. 2025 LG [.xlsx] | 2024 LG [.xlsx] | 2023 LG [.xlsx] | 2022 LG …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesSchuyler Lake Fire District – Financial Activities (2022M-191)
… (Board) established controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets . The Board did not: Establish adequate … the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021 . As a result, as of July …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… disbursements were properly authorized, supported and for valid purposes. Key Findings Although the tested … Paid $300,000 during our audit period ($200,000 annually) to the St. Lawrence County Industrial Development Agency … (IDA) without a written agreement detailing the services to be provided and the basis for the payment. Paid payroll …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetVillage of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … Ensure that annual payments from the electric fund to the general fund totaling approximately $1 million were justified and supported. Monitor the general fund budget during 2021-22. As a result, 31 general …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the … fund, $755,306 for the highway fund, $155,794 for the water fund, $146,016 for the fire protection fund, $58,002 … up to date, and should request and review monthly budget status reports. Consider long-term trends and needs when …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Operational Advisory No. 33
… Subject : GFO Updates – Postage/Shipping account codes Guidance : The Office of the … updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesState Agencies Bulletin No. 2188
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) … are affected. Background: OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases … 2024. OSC Actions: OSC will update the OT limit in PayServ to reflect the $20,459 pensionable overtime earnings limit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2188-2024-tier-6-overtime-limit-new-york-city-retirement-systemsState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… II announced that Ricardy Cesar, 54, of Middletown, N.Y., has been charged with Grand Larceny (felony) stemming from an … more than $3,800 from the pension system by faking that he lost a check,” said State Comptroller DiNapoli. “Due to …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… companies are better positioned to drive long-term value for shareholders. By not addressing diversity and inclusion, … traded corporations and their top executives accountable for their diversity, equity and inclusion policies and … helped increase diversity on corporate boards, advocated for workplace protections against discrimination, urged …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionTown of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance … 1, 2016 through February 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106DiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… theft in the first and second degree; 20 counts of criminal possession of a forged instrument in the first degree; 20 counts of criminal possession of a forged instrument in the second … third and fourth degree. She was arraigned in Kings County court and released without bail on her own recognizance. …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksCUNY Bulletin No. CU-310
… bargaining units listed, reside within the following Zip Codes, and receive a paycheck or direct deposit advice statement dated October 11, 2007. New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesBrasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of … that are scheduled to be closed the following September. This will allow sufficient time for final reports and closing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationIndian River Central School District – Financial Condition Management (2022M-92)
… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdf