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VI.1 Budget Control – VI. Budgets
… The Budget Control chapter provides an overview of Commitment Control or KK at the Statewide Appropriation Segregation and Project level of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1-budget-controlII.3.B Establish Control – II. New York State Financial Accounting
… After appropriations are authorized by the Legislature, the State Comptroller will establish … made where there exists an outstanding liability incurred by the agency prior to the end of the fiscal year. For more … After appropriations are authorized by the Legislature the State Comptroller will establish …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlAuditors
… that touch every aspect of our lives, including public health, education, the environment, State and local … application process for these positions, email recruit@osc.ny.gov . How to Apply Eligibility is determined using the … of the questionnaire before submission. The Office of the NYS Comptroller establishes the Auditor/State Program …
https://www.osc.ny.gov/jobs/auditorsMineola Union Free School District – Financial Condition Management (2021M-44)
… Determine whether the Mineola Union Free School Districts District Board of Education Board and District officials effectively manage the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mTown of Willing – Town Supervisor’s Financial Duties (2021M-68)
… The Town’s bookkeeper maintained adequate records and the accounting records we reviewed were accurate and complete, …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68State Agencies Bulletin No. 2131
… as OT for Annual 2080 (Earnings Code OCS) and Overtime Recall Annual 2080 (Earnings Code ORC). If an employee … adjustment is needed for non-COVID-19 related overtime or recall such as Out of Title Overtime (Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyTown of Groton – Long-Term Planning (2022M-113)
… Out of 17 pieces of major highway equipment reviewed, five trucks accounted for $81,250 (76 percent) of total repair …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113State Agencies Bulletin No. 2082
… agencies with instructions for processing the 2021-2022 Firearms Training and Safety Incentive Program Payment … in an agency-directed training program designed to promote firearms proficiency and safety. This program shall be … the 2021-2022 payment. Effective Dates: The 2021-2022 Firearms Training and Safety Incentive Program Payment can be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2082-2021-2022-public-employees-federation-pef-firearms-training-and-safetyOversight of Pupil Transportation Services
… Objectives To determine whether the State Education Department (Department) is monitoring school districts’ compliance with safety training requirements for school bus personnel and instructors to help … To determine whether the State Education Department is monitoring school districts …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… unused IT assets in an unsecured area and an unlocked cabinet in a classroom and did not track or monitor who … IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 unused IT assets (91 … obsolete IT equipment is free from data prior to storage or authorized disposal. Conduct and compare periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Overtime Compensation – Enhanced Reporting
… half, double time or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public … pay; and Straight pay for holidays. *Not all holiday premium pay is considered overtime. It is only considered …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationBrighton Fire District – Non-Payroll Disbursements (2020M-133)
… report - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that non-payroll … Determine whether Brighton Fire District District officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133East Meredith Rural Fire District – Financial Activities (2021M-26)
… all transactions in a timely manner. Audit and approve 25 claims totaling $15,817 before payment. Maintain adequate supporting documentation for three … duties. Ensure all claims are audited and approved before payment and contain adequate supporting documentation before …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Implementation of the Security Guard Act
… 23, 2020. About the Program Article 7-A of the General Business Law – referred to as the Security Guard Act (Act) – … requires that individuals must have a valid security guard registration issued by the Department before working as a … to maintain a computerized registry of all security guard registration applicants, through which employers must verify …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actTown of Springfield – Credit Card Purchases (2020M-138)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Hudson City School District – Information Technology (2020M-157)
… loss. Key Findings District officials did not adequately secure and protect the District’s IT systems against … did not: Adopt adequate IT policies or a disaster recovery plan. Ensure the acceptable use policy (AUP) was … Adopt comprehensive IT policies and a disaster recovery plan, and provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157City of Johnstown – Information Technology (2020M-127)
… or service level agreement (SLA) with the IT service provider to define responsibilities. Develop or adopt a … and procedures. Enter into a written contract with the IT provider. Develop and adopt a comprehensive written disaster …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Downsville Central School District – Claims Auditing (2022M-134)
… Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure … sufficient supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134East Moriches Union Free School District – Financial Condition Management (2022M-1)
… balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementNewark Valley Central School District – Procurement (2022M-60)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60