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St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets. Key Findings BOCES … purchased and placed in service during the 2022-23 school year were added to the inventory records. None of the …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99City of Glen Cove – Budget Review (B7-16-12)
… totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. New York State Local Finance Law requires all local governments that … their proposed budget for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Rochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter … and procedures would provide guidance on when and how to solicit competition, documentation requirements to support …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144XII.7.B Voucher Denials – XII. Expenditures
… Process and Document Preparation: Payment rejections can occur for … Comments Report to access information on the rejection and what information is needed to reprocess the voucher. In … payment amount 5H Incorrect Vendor ID 5I WCB - Incorrect Case Number 5J WCB - Compensation claim not calculated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsUnified Court System Bulletin No. UCS-154
… Uniform Allowance and Uniform Blazer Allowance Payments for employees in Negotiating Units DR, F8, S9, SR, SY and 87 … December 23, 2009. The Uniform Blazer Allowance Payment for employees in Negotiating Unit G9 will be made in a … dated December 23, 2009. The Uniform Allowance Payment for unrepresented employees (Negotiating Unit 86 ) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-154-december-2009-ucs-uniform-allowance-and-uniform-blazerCompliance With Executive Order 95 (Open Data)
… 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services … entities possess large amounts of valuable information on subjects such as health, business, public safety, parks …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-dataErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 … which is used to account for and report programs supported in whole or in part by specific revenue sources, totaled approximately …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188State Comptroller DiNapoli Releases State Audits
… have been issued: State Education Department: Bornhava, Compliance with the Reimbursable Cost Manual (2016-S-23) …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… Management (St. Lawrence County) The town did not have enough cash to pay all of its bills at the end of fiscal … the recommendations in the budget review letter issued on Oct. 15, 2013. Smithtown Fire District – Capital Project … required cell phone bills. As a result, district taxpayers do not have adequate assurance that all claims paid were for …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… purpose . When credit card charges are not reviewed in a timely manner or supported, it could result in inappropriate or fraudulent charges or unauthorized … The Board Treasurer did not review credit card charges in a timely manner . The average amount of time between …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71DiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… that on Thursday, February 13, 2020, Jolene Roy, 45, of Pine Bush, pleaded guilty before Orange County Court Judge … on May 18, 2020. Roy agreed that on or before that date she will pay $21,296.25 in restitution to the Town of … who must pay back more than $20,000,” said DiNapoli. "I thank Orange County District Attorney Hoovler, the New York …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … activity to and from a particular computer. Because the log information maintained may be too voluminous to review on … and Multiple consecutive unsuccessful attempts to log-on to a system. Unauthorized, unusual or sensitive access …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionSchenectady County – Investment Program (2025M-5)
… and yield. A comprehensive investment program is used to establish basic procedures, assure that investment assets … maintain internal controls and proper accounting records to provide accurate reporting and evaluation of investment … procedures to provide specific actions to take – including how much of the available funds to invest – officials missed …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Former Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreHenry Johnson Charter School – Financial Operations (2014M-214)
… of Audit The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through … are signed prior to the start of the contract period and contain adequately detailed descriptions of the services …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214DiNapoli: State Tax Revenues Down $3 Billion
… and even greater economic damage. Washington must respond with more economic stimulus, including real relief for state …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionCapital Assets Manual Records
capitalassets_manualrecords Initial Inventory Real Property Personal Register of Identification Numbers Acquisition Disposition Physical Inventory Marking Devic
https://www.osc.ny.gov/files/local-government/publications/pdf/capitalassets-manualrecords.pdfCost-Saving Ideas: Managing Workers' Compensation Costs
… sector insurance carrier Purchase a policy from the New York State Insurance Fund Become self-insured as … a top priority for your local government. Resources New York State Workers' Compensation Board New York State Insurance Fund Updated 2016 … CostSaving Ideas …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… The program run by the State Education Department (SED) to … transition to independent living, and rise out of poverty is not fulfilling its mission because it too often leaves … 55.8%); and The ratio for ACCES-VR wages compared to the average state wage was 0.45 (the goal was 0.52). DiNapoli …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a … a seven-member Board of Trustees. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198