Search
Belleville-Henderson Central School District - Information Technology (2019M-128)
Determine if District officials ensured employees’ personal, private, and sensitive information was adequately protected from unauthorized access, use and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/belleville-henderson-2019-128.pdfAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Villages – Village Law Sections 4-402(d), 4-408(d), and 5-524 Towns – Town Law Sections 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); Highway Law Section 284 Fire Districts – Town … 177 Counties – County Law Sections 369, 575, 577, and 600; Highway Law Sections 127 and 133(5); and Social …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionStockbridge Valley Central School District - Information Technology (2019M-13)
Determine whether the Board and District officials established IT policies and procedures to adequately safeguard personal, private and sensitive information.
https://www.osc.ny.gov/files/local-government/audits/pdf/stockbridge-valley-13.pdfWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/white-plains-2020-71.pdfVillage of Keeseville – Financial Condition (2013M-192)
… our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background … an elected Mayor. The Village’s budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. Key Findings The recorded total fund balance for the general, sewer, and water funds at the end of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… All cash advance accounts must only be reimbursed for appropriate, allowable and documented State expenses. … at least once a month. For reimbursements other than a salary advance, agencies must submit an AP Voucher charging … an ACH payment is made to the agency’s bank account. For salary advance reimbursements, special reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementState Agencies Bulletin No. 1180
… Pools and/or Cost Centers in PayServ may require updates for lapsing Affected Employees All Agencies Check Date(s) … & 10/10/2012 Effective Date(s) Institution Cycle 9/12/2012 for check date of 9/20/2012 9/26/2012 for check date of 10/4/2012 Administration Cycle 9/19/2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-eventsAccounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherDiNapoli Statement on Sentencing of Special Education Provider
… prosecuting this case and making sure justice was done. “Recent audits by my office have continued to find patterns of … identified fraud and improper use of taxpayer funds in a recent series of audits and investigations of special …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerOversight of New York State Forest Tax Programs
… Objective To determine if the Department of Environmental Conservation … each year a landowner receives a tax break, they must submit an annual commitment form recommitting their land for the next succeeding 10 …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsFormer Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… the United States Attorney for the Southern District of New York, announced today that ALBERT MELIN, the former treasurer of the volunteer Patterson Fire Department ("PFD"), was … 33 months in prison for fraud and tax charges arising out of his embezzlement of more than $1.1 million from the PFD. …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseProperty Tax Freeze Credit
… intended to reimburse qualified New York State homeowners for increases in school and municipal taxes on their primary residences.To receive the PTF Credit for tax year 2015, homeowners must receive the STAR property …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditState Comptroller DiNapoli Releases State Audits and Examinations
… that OITS did not have established policies and procedures for backup of key division systems. In a follow-up, auditors … inmate release dates. Tests of sentencing calculations for a sample of 60 inmates found proper procedures were … under the Article 8-A Loan Program were being used only for qualified projects and their intended purpose and whether …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… was to examine the student enrollment and billing process for the period July 1, 2011, to January 22, 2013. Background … eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year were about $5.6 million. Key … their residence in each of the resident school districts for the 30 students reviewed. At the end of the fiscal year, …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mMinimum Qualifications - Auditors
… At least 24 credit hours in Accounting and/or Auditing For positions as a State Program Examiner Trainee (Systems) , … Science or Data Processing There is no written exam for the positions listed above. Candidates complete a … of the Office of the New York State Comptroller to provide for and promote equal opportunity in employment, compensation …
https://www.osc.ny.gov/jobs/qualifications-auditorsFort Ann Central School District - Fund Balance Management (2018M-119)
… The District’s unrestricted fund balance at the end of 2016-17 was almost $1.83 million or 15.25 percent of the ensuing year’s budgeted appropriations, exceeding the … Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Opinion 88-30
… -- Assessments (properties deemed benefited to be assessed for costs of the district) -- Connections (requiring property … a multi-family housing unit which currently contracts for the purchase of its water from a village. The contract … the town board to adopt ordinances, rules and regulations for the operation of town water and sewer districts (Town …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Weedsport Central School District – Procurement and Claims Audit (2021M-199)
Determine whether claims had adequate supporting documentation and were properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/weedsport-2021-199.pdfPoughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
Determine whether the Board provided adequate oversight of procurement and claim processing.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2019-16.pdfCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital