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State Comptroller DiNapoli Releases Municipal & School Audits

… Training (Niagara County) SHP training was not provided to all employees and elected officials. Of the 65 total … individuals auditors tested (59 selected employees and all six elected officials), 14 employees, or 24% of employees … the fire department cancelled the annual SHP Training for all 131 of its uniformed personnel. City of Watertown – …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Agencies Bulletin No. 1908

… to opt out of receiving a paper pay stub. NYS Payroll Online (NYSPO) NYSPO is a self-service application available … must have the ability to gain access to NYS Payroll Online beginning Monday, 04/05/2021. Eligibility Criteria To … with a valid NY.gov account, access to NYS Payroll Online. Beginning paychecks dated 04/08/2021, OSC will add …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employees

DiNapoli: Small Business Growth in New York Outpaced National Average

… Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-average

State Agencies Bulletin No. 872

… checkbox in Box 13 of the Form W-2 must be checked for all employees who are eligible for a retirement plan, including those who do not participate. All employment positions in New York State government offer … not be checked. PayServ does not contain information for all public pensions (i.e. local government) so OSC is unable …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2

Union Fire Company #2 Inc. – Financial Operations (2012M-205)

… activities. The Board did not review and approve all bills prior to payment or evidence their approval in the … Update the Constitution and by-laws to reflect all policy and procedural changes that have occurred since … and a current balance. Perform bank reconciliations of all bank accounts monthly and present them to the Board for …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205

SUNY Bulletin No. SU-251

… Background As part of the MVC project sponsored by SUNY, all SUNY TDA deductions will be taken using deduction code … indicating Plan Sponsors are responsible for monitoring all contributions under their 403(b) plan from all vendors for each employee. Effective Date(s) Paychecks …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferred

Community College Safety Reporting (2015-MS-2)

… Act requires all public and private colleges participating in Federal Title IV student financial aid programs to … property within or immediately adjacent to the campus, and in or on non-campus buildings or property that the college … must maintain and make publicly available a daily crime log and must submit crime statistics to the United States …

https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2

Examination of Superstorm Sandy Expenses

… did not maintain sufficient records to show it received all the lights, heaters and generators it paid for or to … was distributed. Then, contrary to the plan to recover all lights, heaters and generators, DHSES sought to recover … to properly account for, track, recover and/or dispose of all equipment/commodities purchased during future …

https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expenses

Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)

… reports to the Board. The Treasurer did not record all fundraising receipts and the Board failed to properly … fundraising activities. Key Recommendations Investigate all withdrawals made by the Treasurer and determine the … Appoint a finance committee to review and approve all payments and to audit the Treasurer’s books at least …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176

Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)

… be accounted for. The former Clerk did not properly record all cash receipts and did not deposit all moneys received intact and in a timely manner. The Board … any moneys due the Town. Ensure that the Clerk deposits all cash receipts intact and in a timely manner. Adopt …

https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159

Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)

… that the Board is adequately reviewing and approving all claims prior to payment or that a semi-annual audit is … monthly reports. Key Recommendations Review and approve all claims prior to payment to ensure that all claims have supporting documentation and are for …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controls

Village of Middleburgh – Fiscal Operations (2013M-10)

… have allowed the Clerk-Treasurer and Deputy to perform all of the financial functions including billing, collecting, … of the Clerk-Treasurer, at least annually, to verify that all moneys due to the Village are collected and deposited and that all disbursements are for proper Village purposes and have …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10

Rockville Centre Union Free School District - School District Website (S9-19-28)

… Officials did not post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original budget documents, internal audit report and … to the District website: Final annual budget and all external CAPs. Should enhance transparency by: Posting …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19

City of Yonkers – Information Technology (2017M-86)

… computer use policy was not signed or acknowledged by all employees. City officials have not classified personal, … Update the City’s acceptable use policy and ensure that all users of the City’s IT assets have signed acknowledgement … for breach notification and PPSI protection. Ensure all network users receive IT security training. Develop a …

https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86

Saranac Central School District – Student State Aid (2023M-91)

… procedures to ensure State aid was properly claimed for all eligible special education students.  Provide oversight … accurately prepared and submitted in a timely manner for all eligible special education students.  Review all identified unclaimed State aid and submit any eligible …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91

East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)

… $188,000 during the 2014-15 fiscal year. Key Findings Not all ECA fund receipts were deposited in a timely manner. Not all ECA clubs had student ledgers. The Board's ECA fund … cash totaling $3,563. Key Recommendations Deposit all cash receipts in a timely manner. Ensure that student …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroom

Operational Advisory No. 31

… reason will be noted in the comments) Agencies must attach all supporting documentation at the time of transaction … transactions). In addition, agencies are reminded that all transactions are subject to all audits and must be submitted, approved and posted in …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-change

Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… auditors and Department officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. The manager:  Booked all rentals, collected and deposited all rental fees, issued refunds and disbursed funds for all …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

Town of Chesterfield – Town Clerk (2024M-110)

… As a result, officials do not have assurance that all collections are accounted for, and money could be lost or … Ensure receipts are accurately recorded and issued for all collections. Submit a monthly report to the Supervisor containing all collections for the month and remit all collections to …

https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110