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South Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … officials improperly allowed a third-party administrator to access a District bank account. The Board’s online banking … practices and it assigns oversight responsibilities to an internal auditor. However, the District does not have …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… of Audit The purpose of our audit was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. … with sales tax, State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Comptroller DiNapoli Releases Municipal Audits
… of Boonville , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . “In today’s fiscal climate, … without any written contracts with the vendors. Town of Indian Lake – Reserves and Justice Court Operations (Hamilton …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… AI Policy contains only two sentences dedicated to bias management, failing to address both the data used to set up … agencies' AI governance and their development, use, and management of AI tools and systems. If enacted, the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksCompliance With School Safety Planning Requirements
… procedures to test drills in coordination with local/county emergency responders/preparedness officials; policies … Plans, including how drills are tested with local and county emergency responders and other preparedness …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsCity of Ogdensburg - Payroll Processing – (2014M-207)
… pay amounts for accuracy. Key Recommendations City management should segregate the payroll clerk’s duties so …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207State Agencies Bulletin No. 678
… as claiming tax-exempt from Federal withholding and does not provide a new Form W-4 by February 15, 2007, the … as claiming tax-exempt from State withholding and does not annually provide a new IT-2104-E, the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/678-claiming-exempt-federal-andor-state-tax-withholdingKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… that the Board is adequately reviewing and approving all claims prior to payment or that a semi-annual audit is … monthly reports. Key Recommendations Review and approve all claims prior to payment to ensure that all claims have supporting documentation and are for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsState Agencies Bulletin No. 761
… as claiming tax-exempt from Federal withholding and does not provide a new Form W-4 by February 15, 2008, the … as claiming tax-exempt from State withholding and does not annually provide a new IT-2104-E, the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholdingCity of Yonkers – Budget Review (B6-14-13)
… the current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 … for textbooks and the appropriations for employee pension costs, tax certiorari settlements and firefighter … the sufficiency of appropriations for textbooks, employee pension costs, tax certiorari settlements and firefighter …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly … does not address the PLS, the member will receive the PLS distribution at retirement and only their portion will be …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods and … duties. The District’s property sale and disposal policy does not contain any specific procedural guidance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseCohoes Public Library – Governance and Operations (2015M-259)
… whether the Board provided adequate oversight of the Library’s operations for the period January 1, 2014 through … municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately 16,000 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Thurston Fire Company – Board Oversight (2016M-429)
… members is responsible for the Company's overall financial management. For 2015, the Company’s revenues totaled $2,623 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Steuben County – County Bridge Maintenance (S9-13-1)
… town- and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless … completely replaced or rehabilitated. While the County does not have a written plan in place, it has implemented …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … reflecting the county’s expectations for the use of the money. In addition, the county’s enforcement of occupancy …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsOverlapping Real Property Tax Rates and Levies - FAQs
… fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to … convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates across …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… through February 28, 2015. Background The Smithfield Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113County of Rockland – Budget Review (B6-16-19)
County of Rockland Budget Review B61619
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Generic PINs
… the State Use Policy, or DEC Policies, and DEC does not have sufficient controls in place to ensure all fuel purchases are appropriate. DEC officials have not implemented the recommendation from our Office’s … regions throughout the State. Additionally, DEC employees do not always maintain complete, accurate fuel logs to …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins