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Westchester County - Financial Condition (2018M-151)
… from $180.2 million in 2013 to $83.7 million in 2017. A debt service obligation of $159.8 million in 2017 (7.6 … over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund … recurring expenditures so that perations are financed on a sustainable basis. Take measures to help ensure adequate …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… Tolerance Center in Glen Cove on September 9 to present a two-volume study on what happened to synagogues in Germany … with Steve Markowitz, chairman of the Board of Directors for the Center, as well as staff, volunteers and Holocaust survivors. “It was a privilege and an honor to visit the Nassau County Holocaust …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerFormer Fire Co. Treasurer Admits Stealing $24K
… company for nearly two years," DiNapoli said. "Thanks to my auditors and investigators, working with Sheriff Philip … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kCUNY Bulletin No. CU-360
… OSC will automatically increase the biweekly deduction for Union Dues (Code 258 ) and Agency Shop Fee (Code 275 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-360-district-council-37-local-375-dues-and-agency-shop-feeChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… additional entry points into a network and, if accessed by attackers, could be used to inappropriately access and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andTown of Tompkins Fire District – Board Oversight (2023M-33)
… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. … our findings and have initiated or indicated they plan to initiate corrective action. … town tomplkins fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Liberty Central School District – Information Technology (2022M-73)
… may not be understood and the District may pay for duplicated services. Ensure the IT contingency plan was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Adirondack Central School District – Information Technology (2022M-61)
… technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive … District officials did not establish adequate IT controls to help safeguard PPSI. In addition to sensitive IT control … service provider was paid $526,500 but officials did not have a written service level agreement (SLA) to clearly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53East Moriches Union Free School District – Financial Condition Management (2022M-1)
… from 2016-17 through 2020-21 exceeded actual expenditures by $6.3 million, or 4.5 percent. Officials did not use the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementVillage of Stamford – Claims Audit (2022M-197)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … generally agreed with our findings and indicated they plan to initiate corrective action. … village stamford audit …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town of Frankfort – Justice Court Operations (2022M-16)
… monthly bank reconciliations and accountabilities. As a result, former Justice Madia had a shortage of $3,593 that originated over five years ago and … agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… publication and the larger distribution ensures that grant procurement opportunities will be distributed to the greatest … competition for all competitive grants. As with any procurement, the failure of the state agency to obtain … of any resulting contract and thereby necessitate a new procurement with more extensive outreach efforts. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesWilson Central School District - Financial Management (2022M-22)
… plan. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return funds inappropriately restricted in the debt reserve to general fund unrestricted fund balance. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… rate, it approved NRT contracts between the District and Wayne Highlands School District (Wayne Highlands) without performing a cost-benefit analysis. … Over the past three school years, the Board approved Wayne Highlands NRT rates that were less than the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… the Chenango County Industrial Development Agency (CCIDA) Board of Directors (Board) evaluated projects prior to approval and …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoring