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Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… was to examine the District’s information technology (IT) access controls over personal, private and sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemState Comptroller DiNapoli Releases Municipal Audits
… Yonkers – Information Technology (Westchester County) The IT department’s acceptable computer use policy was not signed …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… largely because its analysis of the bill indicates it would result in a negative financial impact its Division …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followCity of Long Beach – Budget Review (B24-7-4)
… the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the … fiscal year are reasonable. Background The City, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Overtime Limits for Tier 6
… NYSLRS pension. If you earn more than the annual limit, it will not be factored into your pension and your employer …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years before the MTA needs to find a solution to its structural imbalance is troubling. … aid is exhausted. “The gaps that will be laid bare in 2026, expected to exceed $2 billion according to today’s …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planV.3.D Accounts – V. Chart of Accounts (COA) Governance
… alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception … 50000-50999 Non-Personal Service 51000-58999 General State Charges 60000-60299 Local Assistance 60300-60399 Debt … of account groupings and one to capture Generally Accepted Accounting Principles (GAAP)-basis account groupings. Both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… and assistant Court clerk are adequately segregated. Where it is not practical to segregate duties, the Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107DiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… in New York state increased by 11.9% in July compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … totaled $1.8 billion, up $188 million as compared to July of last year. “Statewide local sales tax collections …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Town of Mamakating – Records and Reports (2015M-164)
… information on which to base its annual budgets, making it difficult for Town officials and other interested parties …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Travel/Conference Claim Requirements – Travel and Conference Expense Management
… manner and include sufficient information for the auditing body or official to determine whether it represents a lawful … generally should include: A copy of the approval form for travel or conference attendance (and if the traveler … signed copy of your locality’s standardized travel form. If the travel is for a conference, a certification of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… months, local governments should maintain vigilance when it comes to their finances." New York City’s collections …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearXII.6.L Replenishing an Advance Account – XII. Expenditures
… account, use the “Find an Existing Value” function in the Statewide Financial System (SFS) to search by Vendor … to the goods or services that it spent the monies on in order to record spending for the items in question. For … Business Units should not use the account code used to set up the advance account. Process the voucher for payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… is used in combination with COMMODITY or PRODUCT CODES, it will provide essential information that can be used for …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… The purpose of our audit was to examine the District’s procurement of professional services and maintenance of fuel … year were $27,514,724. Key Findings The Board-adopted procurement policy does not require the use of competitive … written contracts or detailed Board resolutions for these professionals to establish the services to be provided or the …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246XIV.13.A Overview – XIV. Special Procedures
… f requires the State to pay vendors promptly (within 30 days of the Merchandise/Invoice Received (MIR) date for most vendors, 15 days for qualified Small Business Vendors). When the State … 179 f requires the State to pay vendors promptly within 30 days of the MerchandiseInvoice Received MIR date for most …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewComptroller DiNapoli Releases Municipal Audits
… board has adopted procurement and code of ethics policies, it did not adopt an investment or credit card use policy. …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsTown of Stanford – Financial Condition (2013M-225)
… The Town continues to levy taxes unnecessarily even though it has excessive fund balance. Further, the Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Town of Potsdam – Justice Court (2014M-014)
… criminal, civil and small claims cases brought before it. The Town Justices’ (Justices’) principle duties involve …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014