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Reporting Member Contributions – Enhanced Reporting
… payroll processing for Section 414(h): Contributions are not reportable as wages for federal income tax purposes. … NYSLRS. All ERS Tier 3, 4, 5 and 6 required contributions (not for service credit purchases) deducted on or after July … 1, 2013 are 414(h) contributions. (Section 414(h) does not apply to PFRS contributions made prior to October 1, 2013 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsTown of Ontario – Board Oversight and Information Technology (2013M-105)
… The Board did not properly authorize interfund advances or ensure that the Supervisor and accountant properly … policies and procedures related to breach notification or disaster recovery. Key Recommendations Consult with the … States Department of Labor to confirm that the officers or employees of the Town listed as “exempt” are not subject …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… personnel did not always obtain and document verbal or written quotes before purchasing goods and services as … of computerized financial data against unauthorized access or potential loss, data backup, monitoring of remote-access … components of the IT system in an adequately ventilated or climate-controlled area that is protected from …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301IX.6.F Agency Draw Procedures – IX. Federal Grants
… of State Accounting Operations, Federal Payment Management Team, at [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresVillage of Catskill – Financial Condition (2014M-134)
… year is $4.3 million. Key Findings Because the Village did not maintain complete and accurate financial records, the Board did not have reliable information on which to base its decisions. … more user fees are assessed than necessary. The Board did not develop a comprehensive, multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 2012. This decline in fund balance was caused by the Board not adopting realistic budgets and effectively monitoring budgets throughout the year. The Board has not established an effective claims auditing process to … substantiate they are proper Town expenses. The Board did not audit the books and records of the Supervisor, Town …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Fishkill – Fiscal Stress (2013M-188)
… deficit in 2012, primarily because sewer revenues were not sufficient to cover operating costs; and the … fund balance deficit at the end of 2012. The Town did not use nearly $782,000 in donated funds as stipulated by the … Town’s general and sewer operations. Town officials did not maintain proper accounting records and did not segregate …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… Findings The internal controls in the Justice Court were not adequately designed and operating effectively. We found a … either performed inadequate bank reconciliations or did not perform them at all. Although the Board audited the … or the lack of bank reconciliations. The Clerk did not establish adequate controls over her financial activities …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Keeseville – Financial Condition (2013M-192)
… As a result, the Clerk-Treasurer and the Board were not aware of the general, sewer, or water funds’ actual … results and overall financial condition. The Board did not adopt realistic budgets and did not properly monitor financial operations, which contributed …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Village of Clyde – Financial Management and Board Oversight (2013M-96)
… million. Key Findings The Board and Village officials have not developed policies and procedures to govern budgeting … As a result, the Board has adopted budgets that were not based on sound and realistic estimates of expenditures, … excessive fund balance in the general fund. The Board has not adopted an investment policy, which is required by law, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Comptroller DiNapoli Releases School Audits
… District , Saranac Central School District and the South Seneca Central School District . “In an era of limited … board-authorized hourly rates or annual salaries. South Seneca Central School District – Financial Management (Seneca …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… in and around the New York City metropolitan area. As part of the MTA’s East Side Access Project (ESA), it …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followCyber Incident Response Team
… the Program The Cyber Incident Response Team (CIRT) is part of the State’s Division of Homeland Security and …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamIII.7 Data Quality – III. Statewide Financial System (SFS)
… clean up transactions. For transactions that have not been cleaned up, the Office of the State Comptroller … and less than five percent of the total value remaining not utilized in the last 45 days will be closed. Any … Report Guidance: Any Employee Expense Report which is not approved by the employee's supervisor (with a pending or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… storm-related expenditures for which reimbursement was not received from the Federal Emergency Management Agency … Management Office (SEMO) were received. Town officials did not develop detailed repair cost estimates and a plan to … highway operations as of December 31, 2012, which were not repaid by the end of the year as required by statute. The …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Thurston – Financial Management (2013M-280)
… totaled approximately $827,500. Key Findings The Board did not adopt structurally balanced budgets or consistently … monitor the budget during the year. The Board did not adopt a policy, or ensure that procedures were in place, … against operations and make adjustments. The Board did not perform the fiscal year 2011 or 2012 annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280User Access Controls Over Selected System Applications
… that includes a Level 1 trauma center and a dedicated children’s hospital and cancer center. To facilitate patient care, … Remove access for improper user accounts identified in our audit. … To determine whether access controls over select …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the … estimates that could not be realized based on the current rates. The Board has not increased sewer rates for over 10 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Selected Aspects of the Motor Carrier Safety Assistance Program
… Roadside inspections of commercial vehicles are a primary part of the Department's activities. The inspections are …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programBackground Checks at Municipal Youth Programs (2012-MS-5)
… helped create a safe environment for community youth participating in municipally sponsored youth programs for the period January 1, 2010, to May 18, …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5