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Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… manage the District’s financial affairs. The District has no internal controls over credit cards. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… properly supervise the Treasurer’s activities, approve bills prior to payment, or ensure that an audit of the … We identified payments made totaling approximately $8,500 for services and equipment that were never used. We … reports and present them to the Board for review. Approve bills prior to payment. Obtain an independent audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Security Over Critical Information Systems
… Purpose To determine whether the security controls over critical … (Department) information systems were sufficient to minimize the various risks associated with unauthorized … To determine whether the security controls over critical …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsSecurity Over Electronic Protected Health Information (Follow-Up)
… Services: Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems ( …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followControls Over Cash Advance Accounts
… the cash is transferred from the State Treasury to a local bank account for use by the agency. WCB was authorized to … of $106,000 as of March 31, 2012. Key Findings One void check was missing. Notation on the check register states "void at the time of issuance," but the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsState Agencies Bulletin No. 231
… using code 431. Enter the beginning date of the pay period in the Effective Date field. Choose the calculation routine Flat Amount. Enter the last day of the period in the Deduction End Date field. Enter the total finger print fee amount in the Flat/Addl Amount field. By entering the last day of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… and procedures for credit card usage. Key Recommendations Amend the bylaws to contain adequate guidance and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardCollege at Purchase – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State. These employees incurred over $100,000 in travel …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesState Comptroller DiNapoli Releases School Audits
… exceeded the statutory limit from 2014-15 through 2016-17 by an annual average of approximately $860,000. Unrestricted … Auditing (Clinton County) Although claims were supported by adequate documentation and for appropriate purposes, they … County) District officials overestimated expenditures by an annual average of $1.2 million from fiscal years …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Opinion 89-13
… This opinion represents the views of the Office of the State Comptroller at the time … (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General …
https://www.osc.ny.gov/legal-opinions/opinion-89-13“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… drops were in fourth grade math, with declines in average test scores that were double any other drops in the past 20 … Tracker through January 31, New York’s school districts have spent roughly 40 percent of these federal funds. The … et al., COVID-19 Learning Delay and Recovery: Where Do US States Stand? , McKinsey & Company, January 11, 2023, …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryState Comptroller DiNapoli Releases Municipal & School Audits
… records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 workbooks that cost … an adequate inventory policy or written procedures on how workbooks should be accounted for and how the inventory … district officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsEPI - “Nation’s Report Card” Underscores New York’s Need for Academic Recovery
The COVID-19 pandemic hit New York earlier than most states and forced New York’s schools to take on the extraordinary challenge of quickly shifting to remote learning formats.
https://www.osc.ny.gov/files/reports/pdf/new-yorks-need-for-academic-recovery.pdfCompliance With Payment Card Industry Standards (2018-S-61) 180-Day Response
To determine whether the City University of New York (CUNY) has provided sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s61-response.pdfBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
Determine whether credit card and travel expenditures were properly approved, supported by adequate documentation and a proper use of District money.
https://www.osc.ny.gov/files/local-government/audits/pdf/brighton-district-5-2018-60.pdfTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner and whether the Town credit card
https://www.osc.ny.gov/files/local-government/audits/pdf/caroline-2019-247.pdfDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… according to an audit issued today by New York State Comptroller Thomas P. DiNapoli. The audit examined the … their job duties; and Updating annual reporting to the State Education Department to ensure accurate grade records … For access to state and local government spending, public authority …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesOpinion 91-39
… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (waiver of public salary exceeding statutory limit) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (waiver of post-retirement …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Opinion 88-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Courts … a change in the location of the county seat. You state that the county seat is currently located in an …
https://www.osc.ny.gov/legal-opinions/opinion-88-20DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… (ECC) gave more than $100,000 in raises and bonuses to senior officials without proper approval, according to an … 2010 through February 2015, college officials created 10 senior executive positions with annual salaries averaging … also made questionable compensation payments to two senior executives totaling $77,000 and increased the salaries …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-board