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Otego-Unadilla Central School District – Information Technology (2021M-178)
… through training, monitoring user accounts and adopting a written information technology (IT) contingency plan. Key … did not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we … District officials generally agreed with the findings in our report and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178DiNapoli: Audit Recommends Better Protections for Child Performers
… of age and certificates to employers every three years. From April 1, 2014 to October 31, 2016, DOL issued about … certificates without receiving all the documentation required, such as proof of a child’s date of birth, evidence … Social Security numbers, trust information or other required documentation. At least 133 children were issued …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… requires the State Comptroller to operate and maintain and at their discretion, revise and modify a state accounting and … if the nature of the revenue cannot readily be determined at the time of deposit. Legislation that creates a specific … Additional backup may be attached to the deposit in SFS at agency discretion. Document Retention For documentation …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewTown of Galen – Financial Management (2014M-341)
… services of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Whitney Point Central School District – Information Technology (2023M-179)
… Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179State Agencies Bulletin No. 1025
… mail program, OSC will use software, approved by the United States Postal Service (USPS), that allows for swift handling … format. OSC will work with the agency to set a tentative start date. OSC will notify the agency of the dollar amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011 (2012-S-53)
We audited selected claim payments made by Empire BlueCross BlueShield (Empire) to the State University of New York’s Stony Brook University Hospital (Stony Bro
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s53.pdfSelected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011 (2012-S-61)
This report is part of a series of audits of Empire’s payments to selected hospitals for “special items” during the three months ended March 31, 2011.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s61.pdfSelected Payments for Special Items Made to Mount Sinai Medical Center from January 1, 2011 through March 31, 2011 (2012-S-60)
This report is part of a series of audits of Empire’s payments to selected hospitals for “special items” during the three months ended March 31, 2011.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2012-12s60.pdfSelected Payments for Special Items Made to Albany Medical Center Hospital from January 1, 2011 through March 31, 2011 (2012-S-59)
This report is part of a series of audits of Empire’s payments to selected hospitals for “special items” during the three months ended March 31, 2011.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s59.pdfOpinion 91-15
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (authority of newly incorporated village to assess park land fee upon subdivision plat already so assessed by town) TOWN LAW, §277(1); VILLAGE LAW, §7-730(1): When a town has approved a … Whether the village may require the developer to pay money in lieu of …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Awarding and Oversight of Statewide Interoperable Communications Grants
… and distributed based on total score, highest to lowest; Round 3 eligibility was limited to counties that applied but … did not receive any funding in the previous rounds. For Round 5, the Division determined awards using a formula-based system. In Round 5 of funding, issued in March 2017 and totaling $45 …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsVirtual Currency Licensing
… totaling more than $9.1 trillion (as of December 31, 2022), including 21 virtual currency licensees with assets … this report, we reviewed a list provided by DFS in October 2022 that contained 22 active virtual currency licensees. In …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … reasonable. The town's general fund balance has continued to increase for the past five years, from $898,669 to $1,459,107 (62 percent). This is a result of …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 288
… Purpose To provide instructions for processing payroll deductions for … code. Cards, which have been modified, must be returned to the employee so they can complete a new card or authorize … pre-printed code. The Amount of Deduction is the amount to be deducted from each paycheck in the calendar year, not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignElementary and Secondary Education – 2022 Financial Condition Report
… Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In SFY … an amount equal to 7.1 percent of State funding levels for the same period. New York State Ranks Highest in Nation … information about New York States per pupil expenditures for public elementary and secondary education …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationUnderstanding Your GASB Report – Governmental Accounting Standards Board
… For additional terms and descriptions, refer to the Governmental Accounting Standards Board (GASB) website … used for GASB are the same as the assumptions used in the annual actuarial valuation, including a 5.9% discount … and the Pension Plan’s NPL. Pension Expense Changes in the Net Pension Liability, recognized in the current …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… create a funds reservation means to set aside or reserve all or a portion of an appropriation for payment of future … met, and accordingly, requires full funds reservation on all procurement contracts submitted for the State … of available program appropriations. In New York State, all appropriations are classified in one of the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewPawling Central School District – Selected Financial Activities (2012M-185)
… was to examine selected District financial activities for the period July 1, 2010, through January 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam … Treasurer and Deputy Treasurer so that they do not control all aspects of any financial transaction. Maintain control of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185State Comptroller DiNapoli Releases School Audits
… School District and the Sachem Central School District . "In today's fiscal climate, budget transparency and … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0