Search
North Collins Central School District – Financial Management (2016M-189)
… review the District’s management of financial activities for the period July 1, 2012 through February 9, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … regarding the purpose, use and replenishment of funds for any of its reserves. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Accounts Payable Advisory No. 5
… The Invoice Number field should contain the eight digit account number associated with the meter, followed by a … ensure Pitney Bowes credits the payment to the correct account. It will also ensure a unique invoice number in the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageBaldwinsville Central School District – Fuel Inventory (2022M-106)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… granting, verifying, changing and disabling network user account access. Key Recommendations Evaluate all non-student … verifying, changing and disabling non-student network user account access. Establish and implement a system in which … are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Town of Danby – Town Clerk (2022M-08)
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting documentation for collections. Did not complete monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Benefits
… The Office of the State Comptroller offers competitive salaries and … while maintaining work-life balance. A Full-Range of Insurance Options Comprehensive health, dental and vision … employer-sponsored group health insurance, to opt-out of their insurance coverage in exchange for an incentive …
https://www.osc.ny.gov/jobs/benefitsYates County – Court and Trust Funds (2025-C&T-1)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … officials established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Cattaraugus County – Court and Trust Funds (2014M-85)
… review was to examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer. Payments made … review was to examine the Countys controls to safeguard and account for court and trust funds for the period of …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Rockland County – Court and Trust Funds (2019M-45)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period 01/01/2013 - 08/15/18
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-45.pdfXII.6.A Paying Another State Agency – XII. Expenditures
… This section informs New York State Business Units how to process vouchers to another Business Unit in the Statewide … - Requesting a Special Use Vendor ID for instructions on how to request a Special Use Vendor ID. Refer to Section 5 - … This section informs New York State Business Units how to process vouchers to another Business Unit in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyDiNapoli: Audit Recommends Better Protections for Child Performers
… permit renewals, and 3,500 permits not identified by type. For the same period, DOL issued 844 employer certificates. … performers, the Comptroller’s office established accounts for performers’ earnings (deposits from employers) if parents … more than $640,000 had been deposited with the Comptroller for about 5,600 child performers. Auditors examined the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… the New York State Police today announced the indictment of former Hannibal Fire Chief Chris Emmons and his father … a volunteer firefighter, for allegedly stealing a total of nearly $14,500 from the fire company. “The Emmons allegedly cheated Hannibal residents out of valuable resources meant to protect their community in …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… free provided the funds are used for qualified disability expenses.** These include costs for education, health and wellness, transportation and housing, among other expenses. Users can access funds in several ways, including …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsArea #7 – Access Controls – Information Technology Governance
… access controls is determining what level and type of protection is appropriate for various resources (e.g., … and who needs access to those resources. The objectives of limiting access are to help ensure: Outsiders (e.g., … is effective. You should periodically compare the list of current active employees (i.e., employee master list) to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Due Diligence for Companies Holding Abandoned Funds
… address on file. The value of the abandoned property account is $20 or less and you plan to aggregate these … plans regardless of the property value, so the account value exemption below does not apply to accounts for … email address on record with the holder or a verifiable login by the owner using a website or mobile application made …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units must use the Invoice Lines section of the voucher in the Statewide Financial System (SFS) to record as much information as possible about the goods or services … Business Units must use the Invoice Lines section of the voucher in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsVillage of Catskill – Accounting Records and Reports (2024M-66)
… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Uniondale Union Free School District – Information Technology (2023M-61)
… of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … granting, changing and disabling nonstudent network user account access, and regularly review the accounts to ensure … individual user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Jefferson County Probation Department – Restitution Payments (S9-20-10)
… seven and 27 years ago. The Department cannot account for $1,879 that was deposited in the restitution account. In … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10