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Town of New Windsor – Information Technology (2020M-137)
… training. Have a disaster recovery plan. Ensure online banking agreements comply with New York State General … of IT assets and data against loss or destruction. Ensure online banking agreements comply with GML, and that those who perform online banking transactions are familiar with its content. As …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Town of New Hudson – Tax Collection (2021M-2)
… complete report - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, … recorded and deposited accurately and in a timely manner, the Clerk did not: Remit collections to the Town Supervisor … (Supervisor) weekly, as required. Key Recommendation Remit all real property tax collections, penalties and interest to …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2State Agencies Bulletin No. 1787
… Purpose The purpose of this bulletin is to inform the Senate and … of the Assembly Special Allowance payroll who serve all or part of the year and are active on 12/31/19 are … provided in Statutory Salary Calculation . Total all monies the Member earned and was paid in calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1787-2019-year-end-adjustment-members-nys-legislatureCopiague Fire District – Cash Disbursements (2019M-225)
… complete report - pdf ] Audit Objective Determine if the Board ensured that the cash disbursements process was … days before they were approved according to the District minutes. 306 checks, totaling almost $2 million, had only one … they are presented for audit at the next regular Board meeting. Ensure that the Treasurer’s cash disbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… claims were adequately supported, for appropriate purposes and independently reviewed and approved prior to payment. Key Findings We reviewed 100 claims totaling $846,279 and determined they were for appropriate purposes and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Agency should reactivate the employee in the SFS, assign a proxy to the traveler and have the proxy complete the reconciliation process. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationState Agencies Bulletin No. 991
… Purpose To inform agencies of a new Time Entry code and to provide instructions for payment of the 2009 Uniform Cleaning and Maintenance Allowance for … Employees must have been on the payroll at the end of the pay period in which November 1st, 2009 fell. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsState Agencies Bulletin No. 967
… for handling the late submission of AC230s and the impact on employee’s Form W-2 and agency appropriations. Affected … (Form W-2C) but, in most cases, will remain subject to Federal, State and Local taxes for 2009. Also, the Federal, State and Local tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/967-processing-salary-refunds-ac230s-submitted-osc-after-january-11-2010Opinion 2011-1
… This opinion represents the views of the Office of the State Comptroller at the time … to the development corporations "shall be and shall at all times remain employees of the [IDA], subject to its … require their operations and activities to be governed in all respects as provided by that statute ( see General …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1College of Mount Saint Vincent – Tuition Assistance Program
… Vincent), an independent postsecondary institution located in Riverdale, New York, offers a variety of degree programs in the liberal arts, as well as in business, education and nursing. The school’s current …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programOnTECH Charter High School - Information Technology (2023M-71)
… Develop, adopt, distribute, and periodically update and test a comprehensive IT contingency plan. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… [read complete report – pdf] Audit Objective Determine whether … which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesLindenhurst Union Free School District – Collections (2024M-24)
… after District programs recorded receipts on a transmittal form. Treasurer reports were presented to the Board between …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… OVERVIEW This section provides information related to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review and approval. Additionally, … public benefit corporation, political subdivision of the State, another state, etc.) is a contract and, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsState Agencies Bulletin No. 906
… taxpayers. These employees may see a significant increase in their New York State or Yonkers tax withholding. Note: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/906-changes-new-york-state-and-yonkers-tax-withholding-tablesDutchess County – Contract Monitoring (2023M-142)
… officials responsible for monitoring and overseeing the contracts approved claims totaling approximately $4.5 … $4.3 million without ensuring that reports provided by the vendor were reviewed before approving the claim. The … contract amount by $215,395. Key Recommendations Ensure all claims have appropriate supporting documentation and are …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… [read complete report – pdf] Audit Objective Determine whether the … (Board) and District officials properly planned for long-term financial and capital needs. Key Findings … the Board and District officials did not properly plan for these long-term financial and capital needs. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Update Your Contact Information
… with NYSLRS. Also, USPS will only forward mail to your new address for a limited time—generally, 12 months. To …
https://www.osc.ny.gov/retirement/update-your-contact-informationDiNapoli Issues Report on Transparency of Village Fiscal Activities
… and other requirements. By law, a village’s chief fiscal officer (CFO) is required to file an annual financial … office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the public and … in the dark about how their money is being used or if fiscal problems exist. Financial transparency is a …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to fund … million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of … indicated they will initiate corrective action. Appendix B includes our comments on the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024m