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A Message From Comptroller Thomas P. DiNapoli – Career Plan
… I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Forestburgh Fire District – Financial Activities (2015M-203)
… preapproved utility payments. Deposit cash receipts in a timely manner. … Forestburgh Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… properly awarded Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General … Law (GML). Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… not have an equipment replacement schedule and there is no consensus between Commissioners or Department officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Contract Advisory No. 32
… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts Guidance: Changes have been made to Appendix A, Standard Clauses for New York State Contracts. The following updates have been … Act of 1992 – revised to update the contact information for the NYS Department of Economic Development. Section 26 – …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixKortright Rural Fire District – Financial Activities (2022M-51)
… whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls … oil; had officials worked with the New York State Office of General Services (OGS) to use a State contract the District could have saved $2,805, 21 percent of the District’s heating oil cost. Key Recommendations l …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… Audit Objective Determine whether Oceanside Union Free School District (District) officials monitored employees’ … they planned to initiate corrective action … oceanside school audit internet use …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Forensic Audit of Payments to On-Board Service Managers (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Forensic Audit of Payments to … for their work performance and time and attendance. In addition, the Assistant Vice President responsible for the … by not disclosing the referral of a relative who was hired in the Unit. Key Finding Metro-North Railroad officials made …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followTown of Genesee – Disbursements (2016M-433)
… 2, 2016. Background The Town of Genesee is located in Allegany County and has a population of approximately … agreement with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period … The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not provide the Board with sufficient information to monitor fund balance. The Supervisor did not file the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Maine – Justice Court Operations (2016M-358)
… Purpose of Audit The purpose of our audit was to review the internal … 1, 2015 through August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… would have realized revenues totaling $11,530, 50 percent of the reimbursement. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Selkirk Fire District – Procurement of Professional Services (2021M-55)
… reliability, responsibility, skill, education and training, judgment, integrity and moral worth of the professional service providers as … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55State Police Bulletin No. SP-221
… Purpose The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees … and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… revenues totaling $5,931, from 50 percent reimbursement of eligible costs. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Argyle Central School District – Medicaid Reimbursements (2020M-171)
… would have realized revenues totaling $13,319, 50 percent of the reimbursement. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… reconciliations were accurately performed and reviewed in a timely manner for the period January 1, 2014 through … The Shelter Rock Public Library District is located in the Town of North Hempstead in Nassau County. The Library, which is a Special District …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249City of Norwich – Information Technology (2012M-254)
… 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is … million. Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Town of Owego – Financial Management (2015M-179)
… Board. Budgeted appropriations for the major operating funds for 2015 total approximately $11.8 million. Key … not develop reasonable revenue estimates for the general funds’ budgets because they were not based on a historical …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179