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Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. … one member being appointed as Chairman, and is responsible for the District’s overall financial management. The District’s general fund budget totaled $968,200 for the 2012 fiscal year. Key Findings The Board audits …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Chautauqua County – Investments and Payroll (2016M-147)
… were accurately calculated. Three elected officials should not have been paid for unused vacation leave totaling …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147State Agencies Bulletin No. 1224
… changed for 2013. The new withholding tables can be found in IRS Notice 1036 (Early Released Copies of the 2013 … *Please note: The new withholding requirements will appear in Publication 15 (Circular E), Employers Tax Guide. Publication 15 will be posted on IRS.gov in early 2013. Nonresident Alien Federal Withholding The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1224-update-internal-revenue-service-irs-tax-withholding-requirements-2013Rochester Academy Charter School – Purchasing (2013M-144)
… original receipt, and, where applicable, to ensure compliance with the School’s charter. We found that the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Vestal Central School District – Fund Balances (2017M-91)
… 31, 2017. Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga … transfer overfunded amounts to unassigned fund balance, where allowed by law, or other reserves established and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially … Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… before payment and adequately supported. Ensure documented compliance with competitive bidding statues and the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… is accurate. Budget and account for sales tax revenues in compliance with statute and determine what remedies are …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Richmondville – Administration of Grant Moneys (2013M-374)
… Provide more oversight in monitoring performance and compliance with grant requirements. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town of Hammond – Town Clerk Operations (2014M-350)
… 1, 2013 through April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Alexandria Central School District – Financial Condition (2016M-5)
… Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Town of Byron – Procurement (2024M-11)
… audit period. Did not obtain quotes or request proposals in accordance with the Town’s procurement policy for 10 … Recommendations Ensure goods and services are procured in compliance with competitive bidding statutes. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… responsible for implementing controls and monitoring for compliance. Require agreements to be approved prior to the …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollRochester Academy Charter School – Credit Cards (2022M-208)
… credit card charges were properly approved, supported and for School purposes. Key Findings School officials did … card charges were properly approved, adequately supported and for School purposes. Officials did not perform an effective and timely review of credit card charges. As a result: School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208State Comptroller DiNapoli Releases School District Audits
… did not ensure that network access controls were secure and did not establish written policies or procedures to add or disable user accounts and permissions. The district had 92 unneeded network user … user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… in the State Register will also constitute “substantial compliance” with the publication requirements of Article 4-C …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… the Procure to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… the Procure to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… Maintain accurate and up-to-date inventory records. Ensure compliance with BOCES fixed asset and disposal policies …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedHarpursville Central School District – Financial Management (2013M-261)
… of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261