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Jefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Gloversville Public Library – Claims Processing (2014M-81)
… 2013-14 fiscal year total $483,000. Key Finding The Board does not have policies or procedures to ensure that claims …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Belleville-Henderson Central School District - Information Technology (2019M-128)
… and securing personal, private and sensitive information. The District did not have a disaster recovery plan. Sensitive … Develop written procedures for managing access to the network and financial application. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Union Vale - Payroll (2018M-31)
… whether Town officials established adequate policies and procedures over payroll, leave and health insurance … health insurance overpayments identified included $19,400 for ineligible individuals. Direct supervisors did not always … over payroll to ensure paycheck amounts are accurate and for documented hours. Review all individuals on health …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Forestville Central School District - Information Technology (2019M-170)
… - pdf] Audit Objective Determine whether personal, private and sensitive information (PPSI) on, or accessed through, the District’s information technology (IT) system was properly … did not provide formalized IT security awareness training for individuals who used the District’s IT assets. Personal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Division of Housing and Community Renewal Bulletin No. DH-109
… OSC will automatically increase the biweekly deduction for Union Dues (Code 224) based on the annual salary amounts … above exclude additional salary factors. Dues amounts for part-time, annual salaried employees are calculated based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-109-district-council-37-local-1359-dues-increaseMedina Central School District - Reserve Funds (2019M-165)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… is composed of five elected members and is responsible for the District’s overall financial management. The Board … a Treasurer and a Secretary. Budgeted appropriations for 2016 totaled approximately $300,000. Results of Review …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
The state has to close a more than $6 billion budget gap and is contending with a significant jump in Medicaid spending
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalNorthern Adirondack Central School District – Leave Accruals (2020M-50)
… contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District overpaid seven employees $29,686 for unused leave accruals. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50City of Syracuse – Water System Cybersecurity (2019M-173)
… properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … unneeded accounts in a timely manner. Establish a process for staying current on water system cybersecurity threats. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Town of Westerlo - Information Technology (2020M-33)
… Key Recommendations Adopt policies and procedures for safeguarding IT resources. Implement strong access … to address the Town’s specific needs and expectations for IT services. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Maximum Reportable Days – Legacy Reporting
… employers report information about employees through Retirement Online including their earnings the number of days …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysIthaca City School District – Financial Condition (2015M-318)
… audit was to examine the District’s financial activities for the period July 1, 2013 through May 8, 2015. Background … has approximately 5,200 students. Budgeted appropriations for the 2015-16 fiscal year are $115 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Honeoye Central School District – Payroll (2015M-277)
… the payroll clerk’s duties so that one individual does not control all aspects of payroll transactions or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277DiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… change, addressing material risks and opportunities for the Fund's investments. At his direction, the Fund … and $150 million with the Rise Impact Fund; LEED Gold real estate investments, World Bank Green Bonds and private equity …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsOpinion 93-30
… in the opinion. COUNTIES -- Powers and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF … arraignment) VILLAGES -- Powers and Duties (liability for the cost of transportation to county jail) CORRECTION … it is well-established that a sheriff is responsible for transporting prisoners lawfully committed to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 97-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … real property, the authority's full valuation will be the same as that of the village. Any experience component should … NYCHA , 201 Misc 24, 109 NYS2d 883; Public Housing Law, §§2, 3[2]; General Construction Law, §§65[a], 66[4]; 1988 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… or towns and village or villages a joint fire district for the purposes hereinafter stated and in the manner … town or towns. This language suggests that, in order for a village to be included within a joint fire district, … 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 88-45
… types of obligations a municipality is authorized to issue for any object or purpose. It further directs that the … finance all or part of the cost of any object or purpose for which serial or sinking fund bonds may be issued. That … to the date of the adoption of the annual budget for the next succeeding fiscal year. Finally, section 28.00 …
https://www.osc.ny.gov/legal-opinions/opinion-88-45