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Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)

… ensured network access and information technology (IT) assets were properly safeguarded. Key Findings BOCES officials did not ensure network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were communicated confidentially to …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-and

XVII.1 Overview – XVII. Lapsing Appropriations

… is accessible from the SFS home page after logging in with your SFS user ID and password. Guide to Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overview

Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)

… secured access to the network, student information and financial applications. Key Findings Although District … they did not adequately secure access to the network and financial application. District officials did not: … Key Recommendations Review generic network user accounts and ensure that unnecessary accounts are disabled. Review …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-and

State Agencies Bulletin No. 1982

… this bulletin is to inform agencies of the 2022 New York State Paid Family Leave Program rate. Affected Employees Employees eligible for the New York State Paid Family Leave Program are affected. Background The New York State Department of Financial Services announced the 2022 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increase

State Agencies Bulletin No. 1979

… Limit for calendar year 2022. PayServ will automatically stop ORP contributions once employees’ pensionable earnings …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5

VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables

… agencies are published on the State Education Department's website at:  Retention and Disposition Schedules | New York …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirements

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… revenues from various sources including a variety of taxes, Federal grants, fees, fines, receipts for … State-provided services, and other miscellaneous receipts. Taxes are the largest source of State revenues followed by … SFS. Taxes Personal Income Tax Consumption and Use Taxes Business Taxes Other Taxes Miscellaneous Receipts Federal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Argyle Central School District – Medicaid Reimbursements (2020M-171)

… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… report - pdf ] Audit Objective Determine whether Village of Castile (Village) officials accurately billed New York … Determine whether Village of Castile Village officials accurately billed New York State …

https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1

Danby Fire District – Claims Audit (2020M-149)

… credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149

Town of Virgil – Board Oversight (2015M-40)

… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and … The purpose of our audit was to assess the Towns internal controls and …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40

Pearl River Fire District – Purchasing (2016M-407)

… State, distinct and separate from the Town of Orangetown in Rockland County. The District is governed by an elected … Ensure that all District officials involved in the procurement process comply with the purchasing policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407

Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)

… Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through October 31, 2013. … a five-member Board of Trustees. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The … policy to solicit competition before awarding contracts for professional services. …

https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104

State Comptroller DiNapoli Releases School District Audit

… investment program or comply with the district’s board of education’s investment policy. District officials should …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit

Village of Monticello – Financial Condition (2020M-107)

… capital improvements. Village officials generally agreed with our recommendations and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107

Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management

… and they must understand the consequences of the failure to meet these requirements. Your policy should specifically … including among other things: Denial of reimbursement to employees who do not submit required and appropriate … of unreturned cash advances for conference expenses against an employee’s paycheck. General Municipal Law 11 …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-procedures

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 were not …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

… $12,938, for which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations … claims for payment. Ensure credit card payments are made in full in a timely manner to avoid unnecessary interest charges or …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144

Charlotte Valley Central School District - Information Technology (2019M-27)

Determine whether the Board and District officials ensured District information technology IT assets and computerized data were safeguarded

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27

Village of Gowanda - Sewer Financial Operations (2019M-199)

… and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated revenues by … 2018-19, resulting in net operating deficits in the sewer fund totaling $144,000. The Board did not annually … monitor, shared service costs, resulting in possible sewer fund inequities. Key Recommendations Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199