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Town of Seneca Falls - Information Technology (2018M-218)
Determine whether the Board established policies and procedures to adequately safeguard information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Village of Gowanda - Sewer Financial Operations (2019M-199)
… report - pdf] Audit Objective Determine whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer … that include realistic revenue estimates. Review rates and contractual revenues annually and revise them, as needed, …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Suffern Central School District - Financial Condition (2019M-145)
… Adopt budgets that reflect realistic estimates for expenditures based on historical trends or other …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Town of Schroon - Town Hall Expansion Project (2018M-128)
… be repaid are written off. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Canton Central School District - Claims Audit Process (2018M-186)
… The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key Recommendations The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186King Center Charter School - Information Technology (2018M-61)
… (IT) assets are properly safeguarded, secured and accessed for appropriate School purposes. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Carthage Central School District - Financial Condition (2018M-93)
… reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt budgets with realistic revenue estimates and discontinue the practice … of Impact Aid. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andState Agencies Bulletin No. 1060
… stub and direct deposit advice statement. Refunds are not subject to taxes or deductions and will not be charged to the agencies appropriations. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsOpinion 90-57
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service … award program for the volunteer firefighters of a village fire department is subject to mandatory referendum in one or …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 94-14
… bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (authority to … municipality for whose benefit the agency was created); (development related to earlier projects as constituting … by the Laws of 1993, chapter 356, prohibits industrial development agencies (IDAs) from providing financial …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 89-16
… however, does not preclude a company from paying all or a portion of the tax to the fire department of which …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Area #1 – IT Policy – Information Technology Governance
… – This should specify whether or not users are allowed to connect local government or school devices to public wireless …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyXI.17 Protest Procedures – XI. Procurement and Contract Management
… timely debriefings. The Protest Procedure applies to all contract awards subject to the approval of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense reports in the Statewide Financial System … (SFS). These reports should detail all expenses for the travel event, including expenses that are on the State travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… earnings than those without disabilities, according to a report released today by New York State Comptroller Thomas … the Mayor’s Office for People with Disabilities. “There is a stark disparity in employment rates and wages for people … We applaud Comptroller DiNapoli's leadership in raising awareness on employment for people with disabilities …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesHealth and Safety of Children in Foster Care
… takes sufficient steps to ensure the health and safety of the children placed in foster care. The audit covers New … City children who were in foster care during the period of July 1, 2014 through August 31, 2016. Background ACS is responsible for ensuring the safety and well-being of New York City children who have been placed in foster care …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… taken of the front and rear of the vehicle (to capture the license plates). E-ZPass is an electronic toll collection … a toll bill for facility usage.) For Tolls by Mail, the license plate images are used to retrieve the motorist’s … as transactions that cannot be collected. Examples include license plate images that are not captured or are illegible, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsState Agencies Bulletin No. 2273
… found on the PayServ Bulletin Board. This new tab details all AC230 requests for which OSC is holding funds and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-audits