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East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… our audit was to evaluate internal controls over payroll and information technology for the period of July 1, 2012 … 450 students attending Kindergarten through Grade 6 and contracts with a neighboring school district to educate … written policies or procedures to address the maintenance and monitoring of leave accrual records. The District does …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… Determine whether the Ticonderoga Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) … 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … Ensure an annual independent audit of the District’s accounting records is performed and filed within 180 days of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Available Options – Regional State Park Police Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, after … period. Alternative Options If the options described here do not meet your needs, we will consider written requests for …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsContact Us
… New York City Office (212) 417-5200 Unclaimed Funds 1-800-221-9311 Unclaimed Funds Email Form … Contact information for general …
https://www.osc.ny.gov/help/contact-usOpinion 91-3
… is to be used so long as the equipment is being used for lawful town highway purposes (1983 Opns St Comp No. … p 25, regarding the liability of a highway superintendent for his personal use of highway equipment). The board, … improper use of town equipment and property, such as use for private purposes. Further, a requirement that the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-3DiNapoli Announces New Technology Investment Through Contour Venture Partners
… employment opportunities are proof that the program is a win for the Fund and a win for companies in communities around the state.” "This partnership with the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-new-technology-investment-through-contour-venture-partnersDiNapoli: New York City's Budget Outlook Improves
… revenues and planned cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but … analysis of the city’s latest financial plan . “New York City’s finances were boosted by better-than-projected …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesOpinion 88-14
… of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned … State Comptroller as abandoned property, after two years. You have asked whether Opn No 72-233, reported at 28 Opns St … general fund of the county. The opinion also states that when such amounts are nominal, they may be paid immediately …
https://www.osc.ny.gov/legal-opinions/opinion-88-14DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… State Comptroller Thomas P. DiNapoli released a report today, which found 27 local governments are three or … reports. The three filing requirements highlighted in the report are: Annual Financial Reports (AFRs) which are … Addison is severely delinquent in filing CTL reports. Full Report A Grade of Incomplete: Persistent Non-Filers of …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
In 2016 the New York State Common Retirement Fund Fund reached agreements with six major corporations to voluntarily disclose their political spending New York State Comptroller Thomas P DiNapoli announced today
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingTown of Glen - Water and Sewer Operations (2023M-167)
… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by … reconcile control accounts with billing records. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
Determine whether the Board and Membership provided adequate controls over the Companys receipts and disbursements
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… Audit Objective Determine whether East Hampton Union Free School District (District) officials secured user account access to … The District’s use of two central network management tools for over 10 years has created security concerns due to lack …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… slip compositions did not always match records provided to the central treasurer. No profit and loss statements were … while ECA clubs provide schools with the opportunity to teach students good business procedures through …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityOpinion 92-36
… . General Municipal Law, §207-c[1], relating to payment of salary or wages to members of a police force of "any county …
https://www.osc.ny.gov/legal-opinions/opinion-92-36North Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance (2016M-209) Purpose of Audit … provided sufficient oversight of time and attendance for the period July 1, 2014 through December 18, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Operational Advisory No. 12
… advisory regarding open accounting periods. Currently, the sub modules (Accounts Payable, Expense, Billing, Accounts …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesIrvington Union Free School District – Fixed Assets (2022M-89)
Determine whether the Irvington Union Free School District (District) officials properly monitored and accounted for fixed assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/irvington-union-free-school-district-2022-89.pdfLittle Flower Union Free School District – Fixed Assets (2022M-78)
Determine whether Little Flower Union Free School District (District) officials properly recorded and accounted for fixed assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/little-flower-2022-78.pdfChenango Forks Central School District – Nonresident Tuition (2020M-69)
Determine whether Chenango Forks Central School District (District) officials properly identified and billed tuition for nonresident students.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/chenango-forks-2020-69.pdf