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Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… interest charges or late fees. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Binghamton City School District – Information Technology (2019M-147)
… (IT) services provided by the Broome Tioga Board of Cooperative Educational Services’ South Central Regional …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… (District) officials monitored employees’ compliance with the acceptable Internet use policy (AUP) on the District’s network. Key Findings District officials did not monitor employee compliance with the acceptable Internet use policy on the District’s network. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… The product code field can also be used in conjunction with the account code, to provide a lower level of detail for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewVillage of Potsdam – Financial Condition (2017M-61)
… Key Findings The Village’s hydroelectric and sewer funds had deficit fund balances, and the general fund’s … Continue to work to eliminate deficits in the operating funds and to increase fund balance to the levels established …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Greece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and procedures for providing … The Board has not developed written policies or procedures to monitor retiree health insurance eligibility. Health … Recommendations Develop written policies and procedures to periodically monitor the status of all retirees, their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… elected by the boards of the component districts. General fund budgeted appropriations for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Mount Morris Central School District – Online Banking (2022M-99)
… were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) control weaknesses that we confidentially communicated to District officials, officials did not: Have an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Green Island Union Free School District - Separation Payments (2019M-55)
… by employee contracts. Key Findings The former Business Manager’s separation payment was inadequately supported, and … provided an advance of $15,000 of separation pay to the former Business Manager. Key Recommendations … resignation/retirement date. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Altona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… as the Governor proposes to extend the personal income tax surcharge on high earners. “The state needs to be …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetState Comptroller DiNapoli Releases Municipal & School Audits
… and for village purposes. Barker Central School District – Payroll (Niagara County) Employee compensation payments were … or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Auditors determined that seven employees …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… improper payments for services rendered by providers who do not meet federal and state requirements. In a follow-up, …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1871
… Clothing Allowance of $58.00 to eligible employees who do not submit work-related clothing purchase receipts, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1871-2020-uniform-maintenance-allowance-and-2020-work-related-clothingState Agencies Bulletin No. 1966
… Clothing Allowance of $58.00 to eligible employees who do not submit work-related clothing purchase receipts, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceOpinion 88-67
… If a law partner of a village mayor is appointed to the position of village attorney, the mayor does not have … and it should be noted that courts have held contracts to be improper in certain circumstances even when there is no … of the conflicts of interest statute. This is in reply to your letter stating that the village is considering …
https://www.osc.ny.gov/legal-opinions/opinion-88-67State Comptroller DiNapoli Releases Audits
… the same property where only one credit was due. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371) BOCES officials designed and implemented adequate payroll procedures to ensure that employees were accurately …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsTier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of … death benefit may be payable. This benefit would be the amount necessary to pay your pension if you had retired on the date of your death. This benefit frequently is larger …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… Fire Department. He used his $5.7 million embezzlements to buy a yacht, a Mercedes, a Corvette, and Pandora jewels … New York State Police, the IRS and FBI brought Mr. Klein to justice today with his guilty plea. Klein will be ordered to repay the $5.7 million and is going to federal prison for …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-plea