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Selected Controls Over the Property Tax Assessment Process
… mass updates in the CAMA system did not include the User ID that executed the script (program logic/instruction code) … parcels is clearly documented in CAMA. Ensure that a User ID or Service ID is recorded for every Global Change and mass update. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
https://www.osc.ny.gov/files/local-government/data/pdf/2001orptbook.pdfNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… and retired State, participating local government and school district employees and their dependents. The Empire Plan is the primary health benefits plan for the Program. The New York State Department of Civil …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Audit Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll disbursements …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Mount Morris Central School District – Financial Condition (2014M-328)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
Determine whether Bainbridge-Guilford Central School District (District) officials adequately managed network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bainbridge-guilford-2021-118.pdfJefferson Central School District – Procuring Services (2021M-42)
Determine whether Jefferson Central School District (District) officials sought competition when procuring services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/jefferson-central-2021-42.pdfDalton-Nunda Central School District – Financial Management (2020M-92)
Determine whether the District's Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/dalton-nunda-2020-92.pdfNotice of Reserve Funds
… fiscal operations by requiring publication of reserve funds and reserves funded by resolution Memo Bill Text Status … fiscal operations by requiring publication of reserve funds and reserves funded by resolution …
https://www.osc.ny.gov/legislation/notice-reserve-fundsKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2022-62.pdfDiNapoli: 59 School Districts in Fiscal Stress
… under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. This is a decrease from 82 … and 90 the year prior. This is the fourth year DiNapoli’s office has assessed and scored the financial stability of … and Yonkers. Information for these districts will be incorporated into the scoring for their respective cities …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersVillage of Lyons Falls - Board Oversight (2018M-174)
… oversight to ensure Village funds are properly accounted for and safeguarded. Key Findings The Board did not adequately … member shared passwords accessing the computerized central accounting records and the water and sewer program. The Board …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Canaseraga Central School District - Financial Management (2019M-104)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104DiNapoli Announces State Contract & Payment Actions for December
… for the village of Greene and $1 million grant for the town of Babylon to elevate homes in flood-prone areas damaged …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberStay Informed – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your retirement benefits are an important part of a solid … forms , read informative booklets and brochures , and get tips on preparing for retirement . Attend a …
https://www.osc.ny.gov/retirement/publications/1511/stay-informedCoronavirus Aid, Relief and Economic Security (CARES) Act Information
This guidance document discusses the importance of proper fiscal oversight by local and school district officials during these unprecedented times.
https://www.osc.ny.gov/files/local-government/publications/pdf/cares-act-information-guidance.pdfQuestar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… technology (IT) hardware assets were properly accounted for. Audit Results As of June 30, 2023, Questar BOCES had IT … an original cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component school district or for use at Questar BOCES. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareState Comptroller DiNapoli Releases Municipal Audits
… , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and … and closed, including 32 of the former justice's 82 cases. Town of Greenport – Town Clerk Operations (Columbia … As a result, town officials could not account for 17 cases containing 431 rolls of bags with an approximate sales …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/canton-2021-101.pdf