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Suffolk County Community College - Information Technology (2018M-130)
… do not match current employees. Four network user accounts with unnecessary administrative permissions and 131 financial and student information system user accounts with questionable permissions. Employees responsible for … IT recommendations. College officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130State Agencies Bulletin No. 303
… Purpose To explain the use of a new deduction code 322. Affected … and Police Benevolent Association will send OSC a file to start and/or cancel the deduction. Agency Actions No … concerning this deduction code should be directed to at AFLAC at (518) 438-0764. Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/303-nyscopba-cancer-insurance-aflac-deduction-code-322State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Cato – Water Financial Operations (Cayuga County) The … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop … and did not maintain time sheets or payroll status change forms documenting approved pay rates to support $7,220 …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… contracts with the Department, which has a four-member Executive Board and a five-member Board of Directors, to … of ethics. The Department does not adhere to the purchase order system required in its bylaws. The Audit Committee’s … oversight. Adopt a code of ethics. Implement a purchase order system. Conduct quarterly audits of all financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… 1, 2013 through March 5, 2014. Background The Lumberland Fire Department, Inc. provides fire protection and emergency services to the Town of … Lumberland Fire Department Inc Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110South Otselic Fire District – Financial Activities (2022M-169)
… they could have ensured reporting requirements were in place. Key Recommendations File the required delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringChenango Forks Central School District – Nonresident Tuition (2020M-69)
… officials properly identified and billed tuition for nonresident students. Key Finding District officials did not adopt a … policy. As a result, we could not determine exactly which students should have been classified as a nonresident student … District officials properly identified and billed tuition for nonresident students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Laurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Town of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately … The purpose of our audit was to review the Clerks financial operations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… Company claims were audited on a monthly basis as required by its bylaws. The Board President (President) and two Board members did not publicly disclose, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and … the District’s non-payroll disbursements were supported, for proper District purposes and audited prior to payment, … could not demonstrate that they sought competition for disbursements totaling $53,425. The Treasurer performed …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Lyndon Fire District – Disbursements (2022M-132)
… Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … purposes. However, the Board could improve oversight of and internal controls over disbursements. The Board: Did … Could not explain what specific procedures its reviews of financial reports included. Because the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Buffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197DiNapoli Announces State Contract and Payment Actions for March 2016
… the NYS teacher certification exam. $410,000 with the US Department of Commerce to design and construct a new … construct a Solar Panel Facility at RiverBend/SolarCity in Buffalo. $95,000 to the Village of Hoosick Falls for … related to licensing fees for the Del Lago Resort and Casino. $1.4 million to the city of Salamanca and $641,000 to …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… in loans made through the end of February. Below are the key findings for New York and the figures presenting the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Unified Court System Bulletin No. UCS-68
… To explain a union-requested change in the description of Deduction Code 391. Affected Employees Employees … Date Checks dated March 10, 2004 Background At the request of District Council 37, OSC will change the pay stub … To explain a unionrequested change in the description of Deduction Code 391 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-68-new-narrative-description-deduction-code-391Internal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … Operations ( 2018-S-66 ). About the Program The Division of Military and Naval Affairs (DMNA) manages New York State’s … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-follow