Search
Newark Valley Central School District – Procurement (2022M-60)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did … for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions using a General Ledger Journal Entry (GLJE) in SFS. Revenue transfers may be done within the same fund or … of receipts between funds and account codes as authorized in legislation Redistribution of revenues previously credited in one fund to another fund Redistribution of revenues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVillage of Skaneateles – Claims Auditing (2024M-68)
… $2 million, 206 claims totaling about $1.3 million had one or more exceptions. The Board did not audit 93 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Management of Cash and Investments
… budgeting process. MTA officials did not have a written plan for meeting the objectives set forth in its investment … Key Recommendations Routinely monitor the funds, document required balances and ensure that excess moneys are factored … MTA Treasury Department. Establish a written investment plan which includes yield expectations and perform documented …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… County officials’ oversight of the Stream Restoration Project and the overall contract process for the period … adequate oversight of the planning and execution of the Project and did not ensure that the Co-Managers properly monitored the Project. The Board did not always provide clear, written …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Examination of Travel Expenses
… Purpose This is a continuation of our examination detailed in Report 2015-BSE1-04 , which outlined our findings … to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. Background As reported in 2015-BSE1-04, according to the State’s travel rules and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesDiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
… released the following statement today in response to the Governor’s 9th Proposal for the 2018 State of the State, related to the New York State Common Retirement Fund: "The New York State Common Retirement Fund is a leader among public pension funds that …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateTravel Advisory No. 2
… of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual Guidance : In … residence) must be designated in the best interest of the State and not for the convenience of an employee or to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelSoftware Management (2015-MR-3)
… our audit was to assess software management and website, web application and supporting server vulnerabilities for the …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in … into formal contracts with the LLC and the principal owner that provided the necessary details of service and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessWeedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your Benefits information and the appropriate … Reader to save a completed DRO proposal for your own records. See Submitting a DRO for instructions on sending …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateCollege of Nanoscale Science and Engineering – Network Security Controls
… the various risks associated with unauthorized access to, or attacks on, College systems and data. Our audit period was …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsState Agencies Bulletin No. 2194
… deduction information, either via email or the Deductions Customer Service Helpline, they will be referred to their agency … garnishment or deduction related questions, they should contact the appropriate Bureau of State Payroll Services’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsHammondsport Central School District – Multiyear Planning (2024M-54)
… written multiyear financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million … gains or losses on the sale of investments or detail the total interest earned; permitted uses of excess reserve … as noted in Appendix A, the District generally agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… these purchases. We reviewed natural gas and electricity bills from September 2012 through September 2013 and compared … could have saved approximately $4,000 on their electricity bills if they had obtained quotes for these purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Continuity of Operations Planning
… 23, 2017. Background The Division of Homeland Security and Emergency Services (Division) is responsible for coordinating emergency management planning efforts in New York State. The … essential functions, specify lines of succession and the emergency delegation of authority, provide for the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningNoise in New York City Neighborhoods: Assessing Risk in Urban Noise Management, January 2018
Every day, New York City’s eight million residents face a mix of urban noise, which, at best, poses an annoyance and, at worst, impacts quality of life.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-noise-in-nyc-2018.pdfOpinion 90-50
… (approval of Department of Transportation contracts to construct municipal highways) HIGHWAY LAW, §10(27); STATE … funds. This is in reply to your inquiry regarding the legal requirements municipalities must satisfy when the New … Law, what the Comptroller should receive to satisfy the legal requirements of this provision of the Highway Law. …
https://www.osc.ny.gov/legal-opinions/opinion-90-50NYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… New York State Common Retirement Fund (the Fund), and the Church of England's investment fund (Church Commissioners) have filed a shareholder resolution … Edward Mason, Head of Responsible Investment for the Church Commissioners, said: "We want to see ExxonMobil …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissions