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DiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York state, New York City … sales of $6.91 billion include $6.28 billion of new money and $630 million of refundings and reofferings as … scheduled for January, $2.15 billion of which is for new money purposes and $179 million of which is for refunding or …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterTown of Fayette - Long-Term Planning and Information Technology (2019M-234)
… technology (IT) assets. Key Findings The Board did not: Develop comprehensive long-term financial or capital … long-term financial and capital plans for a three- to five-year period. Develop and implement written IT … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Town of Pendleton – Special Districts (2018M-4)
… the sewer operations were created as a special district or sewer improvement and then budget and account for them …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… were accurate, not all leave taken is properly supported or approved. Records for 10 of 41 employees selected were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected employees … or 6 percent of employees tested did not complete the annual SHP Training. Key Recommendation County officials …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… report – pdf] Audit Objective Determine whether Town of Amherst (Town) employees and elected officials completed … was provided to employees and elected officials. However, of the 100 total individuals we tested (91 selected employees … all nine elected officials), 67 employees or 74 percent of employees tested and eight elected officials did not …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… [read complete report - pdf] Audit Objective Determine whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund … of the ambulance fund. Research unidentified funds, collect any amounts owed by municipalities and …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168XII.6 Unique Payment Situations – XII. Expenditures
… Business Units with guidance on how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and processes required by the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situationsState Comptroller DiNapoli Statement on Governor's Resignation
The Governor has done the right thing New York is facing many challenges as we battle the ongoing impact of COVID19 My team and I stand ready to assist incoming Governor Hochul as we move the state forward
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-statement-governors-resignationForks Fire District #3 - Financial Planning (2018M-20)
… the District's attorney and ensure the capital reserve funds are properly established. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Town of Holland - Real Property Tax Exemptions (2018M-232)
… $2.5 million, on properties with a total assessed value of $16.4 million. Twenty-seven exemptions totaling $1.5 … were not properly supported by adequate documentation. The Assessor allowed what appear to be ineligible …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232DiNapoli Releases Bond Calendar for Fourth Quarter
… upon execution of all project approvals required by law. The schedule is released by the Committee to assist …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… reviewed properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, … Incorrectly calculated granted exemptions. Did not report the transfer of all property with exemptions to the County as required. Key Recommendations The Assessor …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… reviewed properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. … Incorrectly calculated granted exemptions. Did not report the transfer of property with exemptions to the County as required. Key Recommendations The Assessor …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… user accounts. Key Findings District officials: Did not adequately manage network user accounts. We identified 66 … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Disable former employees’ … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mClinton County - Separation Payments (2018M-44)
… overpayments and take appropriate action to recover those funds and reimburse identified underpayments. County …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Village of Menands - Justice Court Operations (2019M-185)
… remitted timely and intact. Key Findings The Justices did not: Deposit 234 out of 720 fine and fee receipts totaling … and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the … investigate any discrepancies. Ensure that all remittances to the Village are made before the 10th of the month. Village …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185XIV.13 Prompt Payment Interest – XIV. Special Procedures
… This section provides agencies with an overview of the Imaging and Attachment feature of the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13-prompt-payment-interestWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash disbursements process for the period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mTompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… Purpose of Audit The purpose of our audit was to evaluate the District’s five-year agriculture environmental management … program strategic plan and mission statement for the period January 1, 2014 through May 4, 2016. Background …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmental