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Holland Patent Central School District – Fuel Inventory (2023M-141)
… [read complete report – pdf] Audit Objective Determine whether Holland … District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the … District officials did not develop an IT contingency plan to help them adequately secure and protect business office IT … IT contingency plan in place that is properly distributed to all business office staff and periodically tested for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationSandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… complete report – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments … and leave accrual benefits were not clearly authorized. The Highway Superintendent was incorrectly paid $6,015 in …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Attica Central School District – Financial Management (2022M-103)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Pearl River Union Free School District – Fixed Assets (2022M-126)
… assets with a combined cost of $55,832 were not recorded on the inventory list. District officials were unable to … list is accurate and up-to-date. All fixed assets on the inventory list are immediately tagged and are in known … corrective action. Appendix B includes our comment on an issue District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Village of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s … Findings The Village has accumulated unexpended surplus funds totaling $2.4 million without a long-term plan for its … Establish a long-term financial plan that addresses how the Village will use surplus moneys accumulated in …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45York Central School District – Network Access Controls (2022M-93)
… corrective action. Appendix B includes our comment on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Marathon – Claims Audit Process (2022M-124)
… Objective Determine whether the Town of Marathon (Town) Board (Board) properly audited claims prior to payment. Key … was not properly auditing claims prior to approving them for payment. As a result, the risk is increased that claims … action. … Determine whether the Town of Marathon Town Board Board properly audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Irvington Union Free School District – Fixed Assets (2022M-89)
… findings in our report. Appendix B includes our comments on issues District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Sayville Union Free School District - Purchasing (2019M-69)
… a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do … may not be procuring goods and services as intended by the Board. Key Recommendations Review and update purchasing … vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Accounts Payable Advisory No. 22
… 220625113024/https://www.esd.ny.gov/MWBE/AgencyUtilization2.html . … Importance of Referencing a Contract Number on a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberContract Advisory No. 33
… Subject: Department of Labor (DOL) Public Work Contractor Registration Guidance: … that are privately owned and subject to the provisions of Labor Law Article 8, without registering with the Department of Labor. When State Contracting Entities submit public …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… Understanding Broadband Challenges in New York State September 2021 PDF Version Message from the …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateOffice of Operations: 2024 Virtual Fall Conference
… Virtual Fall Conference. By attending any of the courses below, you will be added to the Office of Operations email …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceState Agencies Bulletin No. 1745
… Reportable Employees and New York State employees who are enrolled in the New York State Employees Retirement … Reportable Employees. If any of the following activities are performed after the Automated Interface Cutoff, they will … on the Retirement Plans page for a retirement plan they are no longer eligible for, the agency must terminate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to payroll checks being printed. In addition, the village does not have policies and procedures in place to safeguard …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… Conservation (DEC): Collection and Use of Oil Spill Funds (2014-S-59) DEC generally collected all fees due the … and real estate rentals and found Legal Aid spent these funds appropriately. However, UCS overpaid Legal Aid $412,184 … appropriately reconcile fringe benefits at year end, moved funds in every non-personal services budget category without …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsOther Bulletin No. 5
… Purpose To notify the SUNY Construction Fund of OSC’s automatic processing of the $800 Salary Increase … record using the Action/Reason code of PAY/SAC (Pay Rate Change/Mass Salary Increase) with an effective date of 4/5/07 … action using the Action/Reason code of PAY/CSL (Pay Rate Change/Correct Salary) and the new salary. Any subsequent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-5-april-1-2007-salary-increase-suny-construction-fund