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DiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… the need to issue debt to pay for operations by leaning on one-time measures, but a prolonged period of economic weakness … minimize the need to raise taxes or cut services at a time of great economic fragility. A lack of federal aid to …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefPlymouth Fire District – Controls Over Financial Activity (2014M-211)
… activity for the period January 1, 2013 through June 16, 2014. Background The Plymouth Fire District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Miller Place Union Free School District – Check Signing (2017M-76)
… were approximately $66 million. Key Findings The Treasurer does not maintain custody of his signature flash drive. While … sign checks in the Treasurer’s absence, the District Clerk does not have her own signature flash drive. Key … authorized to sign checks in the Treasurer’s absence does so with their own signature. … Miller Place Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… for 2013 totaled $222,263. Key Findings The Treasurer does not prepare and present detailed financial reports to the Board. The Board does not perform an annual audit of the Treasurer’s records. The Board does not properly audit all claims. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialModel Code of Ethics for Local Governments - Frequently Asked Questions
… ("Model Code"”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… to review the recording of certain financial activities and the Town’s fleet management program for the period January 1, 2011, to May 8, 2013. Background … analyzing and documenting the cost/benefit of vehicle and equipment acquisition and replacement, formal establishment …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… The latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC Department of …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthVillage of Monticello – Budget Review (B4-14-15)
… the tentative budget are reasonable. The tentative budget does not include a tax overlay. The Village does not have adequate records to demonstrate the … for collection of past due amounts. The tentative budget does not include appropriations for anticipated contract …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15State Comptroller DiNapoli Releases Municipal & School Audits
… However, officials lacked the required building check forms to support that 267 checks were performed, and …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… County) The library board does not audit and approve all claims prior to payment, and has not provided library … Operations (Broome County) The board did not ensure that all disbursements were for proper purposes. Auditors found …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsCity of Oswego – Community Development (2015M-108)
… number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a process in place to determine when it is … to the Oswego City Revitalization Corporation (OCRC) but does not have the authority to make a gift of real property …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Town of Virgil – Justice Court Operations (2015M-77)
… and fees during 2013 and 2014. Key Findings The Justice does not ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic … tickets. The Board’s annual audit of the Justice’s records does not include a review of documentation such as case files …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Comptroller DiNapoli Releases State Audits
… asbestos abatement program. Auditors also determined DOL does not have accurate records to show who is required to pay … (DCJS) Core Systems (2014-S-24) Auditors found that OITS does not have an established monitoring and oversight process … in compliance with state cyber security policies. OITS does not have established policies and procedures for backup …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances in the … perform monthly reconciliations without it. The Treasurer does not file required annual written financial reports to … to the Village, as stated in the bylaws. The Treasurer does not maintain a cash receipts journal. Additionally, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialDisability Retirement – Divorce and Your Benefits
… benefit constitutes marital or separate property in a matrimonial action. Whether a member’s disability …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementLaw Pertaining to SUNY Police Officers
… to the Police and Fire Retirement System (PFRS), what Tier will I be in PFRS? I have a prior PFRS Tier 2 membership. If … from ERS to PFRS, will I go back into Tier 2? How much of my ERS time will count towards my 25 years in … benefit? If I join the PFRS plan and it turns out that my pension would be bigger with the current ERS plan, would my …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… year. Key Findings We found that the Committee generally does not provide adequate oversight of Company financial … not filed Form 990 with the IRS since 2008. The Treasurer does not maintain critical accounting records, such as cash receipts and disbursements journals and ledgers, and does not routinely provide the Board with monthly reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… for the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. … and reporting were followed. In addition, the Treasurer does not reconcile the bank accounts on a monthly basis. The … their approvals to pay these claims. However, the Board does not see check images in the subsequent month to verify …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… of effective and efficient operations. Key Findings ITS does not have an established monitoring and oversight process … in compliance with State Cyber Security Policies. ITS does not have established policies and procedures for backup of key Division systems. Also, ITS does not have an active regional backup site, and Division …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systems