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Arlington Central School District – Network User Accounts (2021M-110)
… methods to determine who is using each shared user account at a given time. Key Recommendations Regularly review enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts … did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 (64 percent). …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75State Comptroller DiNapoli Releases Municipal & School Audits
… and Information Technology (IT) Contingency Planning (Westchester County) District officials did not establish adequate … because the board consistently levied the majority of property taxes in the town-wide funds, where additional …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsAdult-Use Cannabis (AUC)
… also referred to as marijuana or recreational marijuana, in New York State. MRTA also establishes rules for the … for making AUC tax revenue payments to counties and NYC. We anticipate that most of the revenue associated with … these funds distributed to a separate bank account should log into the Statewide Financial System (SFS) Vendor …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucLyons Central School District – Payroll 2022M-71
… or collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time was not always … contract (contract) or CBA provisions, which resulted in one employee accruing two additional sick days and one …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Village of Hancock – Insurance Withholdings (2022M-108)
… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated … Key Findings Village officials did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108State Comptroller DiNapoli Releases Municipal & School Audits
… Surplus fund balance exceeded the 4% statutory limit in two of the last three fiscal years by approximately … the district network and potential loss of important data. In addition to sensitive information technology (IT) control … that the significant revenue and expenditure projections in the 2023-24 proposed budget were reasonable. Estimates for …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School & Municipal Audits
… for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not … The former director awarded scholarships (i.e., waived registration fees) without any guidelines, board oversight or … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsIrvington Union Free School District – Fixed Assets (2022M-89)
… complete report – pdf] Audit Objective Determine whether the Irvington Union Free School District (District) officials … did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can be … a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, District officials were unable to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89MetroPlus Health Plan: COVID-19 Enrollment Trends
… September 2022 PDF Version Overview MetroPlus Health Plan is a prepaid health services plan and a wholly owned subsidiary of NYC Health + Hospitals … MetroPlus Health Plan is a prepaid health services plan and a wholly owned …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsLittle Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Bradford Central School District – Online Banking (2022M-102)
… officials did not: Ensure that authorized access to online bank accounts was limited. Have an adequate online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102XI-A.2 Purchase Requisitions – XI-A. Purchasing
… Type Requisition, or Initiate purchases via the open market for discretionary purchases with a General Type … a preferred source, (ii) a centralized contract, and (iii) vendors for discretionary purchases. For purchases from … and applicable masked PCard number from the drop down list on the requisition. As a reminder, agencies may not use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesLoan Payroll Deductions – Enhanced Reporting
… Once a loan has been approved and a check is sent to the member, you … will receive a notification letting you know that their loan deduction has changed. The notification will provide a link to the Loan/Service Credit Purchase (SCP) Deduction page in …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsTown of Adams – Justice Court Operations (2020M-163)
… Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of Hancock – Justice Court Operations (2021M-6)
… the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted for. Key Finding Fines and fees we tested were properly recorded and deposited intact and in a timely manner. However, monthly … whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Andes Joint Fire District – Financial Activities (2020M-158)
… Determine whether the Andes Joint Fire District District officials established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158SUNY Bulletin No. SU-334
… provide agency instructions for processing the Recruitment and Retention Payments. Affected Employees Employees in the … the 2019-2023 Agreement between the State of New York and the Communications Workers of America/Graduate Student Employees Union, provides for recruitment and retention payments. Each doctoral degree granting campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-334-suny-recruitment-and-retention-payments-gsnu-employeesXVI.3.A Financial Statements – XVI. Financial Reporting
… major enterprise funds); Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary … of Activities demonstrates the degree to which the direct expenses of a given function or programs are offset by … are recorded by the State as taxpayers earn income (personal income, general business, and other taxes), as sales …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsVeterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely served in our country’s Armed Forces. With crises and conflicts … to protect our freedoms. From the patriots who fought in the Revolutionary War and built our nation to those now … On Tuesday we honor the men and women who have bravely served in our countrys Armed …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoli