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Village of Ilion – Information Technology (2015M-34)
… to examine IT controls over the Village’s electronic data and computer resources and the Water Department’s system for the period January 1 through October 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.6 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… needs to improve the claims audit process because not all claims were adequately supported and independently …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearVillage of Endicott – Budget Review (B4-15-11)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Central Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… June 24, 2015. Background The Spackenkill Union Free School District is located in the Town of Poughkeepsie, … recovery and data backup. … Spackenkill Union Free School District Financial Management Transportation and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementFalconer Central School District – Financial Management (2016M-146)
… through February 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, … compliance with statutory directives. … Falconer Central School District Financial Management 2016M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… management for the period July 1, 2012 through November 24, 2015 and examine the District’s calculation of separation … payments for the period July 1, 2013 through November 24, 2015. Background The East Rochester Union Free School … to the fiscal year that they are recorded in and avoid recording invalid encumbrances that result in circumventing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for claiming Excess Cost Aid … nonresident tuition for special education services and to review the grant administration procedures for the period … purchases or rentals in the calculation of costs to claim Excess Cost Aid. Key Recommendations Bill school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… 2015 through January 10, 2017. Background The Ithaca City School District is located in the City of Ithaca, eight towns … and identifies alternate work locations. … Ithaca City School District Transportation State Aid and Information …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… of our audit was to evaluate the District’s controls over payroll user access and payroll certifications for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationFire Island Union Free School District – Claims Auditing (2023M-114)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Garrison Union Free School District – Information Technology (2023M-127)
… maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan. Key … equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses that we communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127DiNapoli Announces Robin Lois to Oversee Local Government Division
… County Comptroller Robin Lois as the Deputy Comptroller of Local Government & School Accountability. Lois will head the division … monitoring the finances of New York’s local governments and school districts. She will direct seven regional offices …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionState Agencies Bulletin No. 2158
… Purpose: The purpose of this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2023. … providing the correct address prior to November 17, 2023 . Changes to the agency name field must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-taxDiNapoli: Local Sales Tax Collections Increased by 4% in August
… Local sales tax collections in New York state grew by 4% in August … million compared to the same time last year. “Local sales tax collections in August continue a pattern of moderate … had the largest decline at 7.7%. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustState Agencies Bulletin No. 302
… do not meet United States Postal Service standards for bar code mailing Affected Employees All Effective Date … addresses that do not meet U.S. postal standards for bar code mailing. These addresses may look correct but are … includes: Department ID, Employee ID, Name, and the non-bar code address, including zip code, as entered on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/302-npay766-employee-address-not-barcodeable-reportState Agencies Bulletin No. 298
… 01-01-2002. The yearly regular contribution amount for Deferred Compensation has been increased from $8,500 to … employees in each of the last three years prior to normal retirement age, has been increased to $11,000, or twice the allowable regular contribution, for a combined maximum total contribution of $22,000 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Village of Painted Post – Board Oversight (2017M-92)
… 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Campbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … projection. District officials underestimated State aid in the 2014-15 tentative budget by almost $680,000. We …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11