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Baldwinsville Central School District – Fuel Inventory (2022M-106)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Town of Danby – Town Clerk (2022M-08)
… complete report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted … to appropriate parties in a timely manner. Although the Clerks reported the Clerk fees that were recorded, they did not properly … Determine whether the Town of Danby Town Clerk recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08North Collins Central School District – Financial Management (2016M-189)
… The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with … or ensure that fund balance and reserves were managed in accordance with statutes. The District used a contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… for fuel inventories. District officials generally agreed with our recommendations and indicated they are in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCUNY Bulletin No. CU-439
… Purpose To notify CUNY agencies of 2012 CUNY Pre-Tax Transit rate changes pursuant to IRS Publication 15-B (2012) … Affected Employees CUNY employees enrolled in the CUNY Transit Benefit Transportation Spending Account Program who have a CUNY Pre-Tax Transit Benefit (code 438) biweekly deduction which currently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesXII.6.A Paying Another State Agency – XII. Expenditures
… with Special Use Vendor IDs as well as the Centralized Customer ID for Business Units to use when processing … Unit is the agency supplying the good or service and the Customer Business Unit is the agency paying for the good or service. If the Customer Business Unit disputes the amount billed, it must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyDiNapoli Encourages New Yorkers to Save for College
… is encouraging New Yorkers who face college expenses to open a 529 College Savings account to start saving now to help with the costs of getting a degree. According to the … is encouraging New Yorkers who face college expenses to open a 529 College Savings account to start saving now to …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeDiNapoli: Audit Recommends Better Protections for Child Performers
… issues one-year permits to performers under 18 years of age and certificates to employers every three years. From … trust information or other required documentation. At least 133 children were issued multiple temporary permits, … are no longer children, having already attained the age of 18. Some accounts consist of multiple deposits over …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… by DiNapoli’s office found discrepancies in the Kartway bank accounts and an investigation was commenced. DiNapoli’s … stopped depositing any revenue into the Kartway’s bank account. In all, it was determined that Chris Emmons … The investigation further revealed that although a drawing was never held due to the COVID-19 pandemic, Chris …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… 529 College Savings Program and adopted under the federal Stephen Beck Jr. Achieving a Better Life Experience Act of …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsArea #7 – Access Controls – Information Technology Governance
… prescribe who or what computer process may have access to a specific IT resource, such as a particular software … with that account should be moved to a secure file server for analysis by IT or management personnel. Where … and use their own network user accounts (usernames and passwords). Likewise, to help ensure individual …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… or services being paid. Process and Document Preparation: Online Business Units Business Units should use the … it is paying for. Process and Document Preparation: Online Business Units Business Units should use the … it is paying for. Process and Document Preparation: Online Business Units Business Units should use Distribution …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsState Comptroller DiNapoli Releases Municipal & School Audits
… purchases. As a result, the district has an increased risk that its assets could be lost, misused or stolen. … employees from SHP training. Kiryas Joel Village Union Free School District – Network User Account and Shared … investment options or formally solicit interest rate quotes that may have resulted in higher interest …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Due Diligence for Companies Holding Abandoned Funds
… funds are required to attempt to contact the rightful owner of the property before transferring, or escheating, the … property report. In the notice, be sure to tell the owner that their property will be reported as abandoned … your report. Include that date in the notice to give the owner a deadline for contacting you. Exemptions to this …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… resulted in noncompliance with the majority of applicable laws, bylaw provisions and good business practices. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightSouth Seneca Central School District – Online Banking (2021M-164)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of … Determine whether the South Seneca Central School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Jefferson County Probation Department – Restitution Payments (S9-20-10)
… Determine whether the Jefferson County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Village of Catskill – Accounting Records and Reports (2024M-66)
… at May 31, 2023 in the accounting records. Comply with New York State General Municipal Law Section 30 by filing all … audit the Clerk- Treasurer’s Records, as required by New York State Village Law 4-408 (e). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Uniondale Union Free School District – Information Technology (2023M-61)
… (District) officials adequately managed nonstudent network user accounts and permissions. Key Findings District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the … an increased risk of unauthorized access to and use of the network and could potentially lose important data. In …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… bank reconciliations for the health savings checking account. The current Supervisor made adjustments to the … bank reconciliations are prepared for each Town bank account. Review the adjustments to cash and fund balance made …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99