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New Lebanon Central School District – Network User Accounts (2021M-30)
… Develop and implement written procedures for granting, changing and disabling user permissions and monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Ethical Standards for State Agency Contractors Act
… inherently governmental and mission-critical functions or rendering a service or services pursuant to an information-risk contract. Memo … inherently governmental and missioncritical functions or rendering a service or services pursuant to an informationrisk contract …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-act-1Hunter-Tannersville Central School District - School District Website (S9-19-33)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive budget … of the District’s fiscal decisions. Key Recommendations Post the final annual budget, budget-to-actual results, audit … card and administrative salary disclosure. Prepare and post a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Haldane Central School District - School District Website (S9-19-32)
… property tax report card. Comprehensive budget-to-actual results or the corrective action plan (CAP) in an easily … Should enhance transparency by: Posting budget-to-actual results and CAP to the website in a transparent location. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Beacon City School District - School District Website (S9-19-27)
… budget detail, audit reports and corrective action plans (CAPs) in an easily accessible location. Comprehensive … appended property tax report card or CAP to the external audit. A completed internal audit report and CAP. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27York Central School District - School District Website (S9-19-35)
… Determine whether the York Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Saranac Central School District - School District Website (S9-19-30)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Otego-Unadilla Central School District - School District Website (S9-19-26)
… resources to maintain a website that provided the public with transparent and comprehensive financial information. Key … corrective action. District officials generally agreed with our recommendations and indicated they will take … resources to maintain a website that provided the public with transparent and comprehensive financial information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Newark Central School District - School District Website (S9-19-38)
… and all required property tax report card information; all external and internal audit reports and corrective action plans (CAPs). A comprehensive multiyear financial plan. Prior …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Pleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… 2021 report , New York’s UI fund did not have sufficient funds to pay the surging claims, and began to borrow from the … bonds, and modifying tax rates. In addition, the National Conference of State Legislatures notes that 20 states have … applied any of its allocation of federal pandemic fiscal relief funds to its advance with the federal UTF, and the …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueXIII.2 Overview – XIII. Employee Expense Reimbursement
… Payable module. Non-employees may also take advantage of the State’s eSettlements process. The SFS prevents an … to Section 2.A – Expense Report Mandatory Header Fields of this Chapter for additional information. The SFS also … if the employee owes money to the State as a result of previous expense reports (i.e., Due to State). Please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… agency sole custody purposes. Pursuant to Section 106 of the State Finance Law requires that ALL monies received by … the State Comptroller. Upon this mandatory approval, the Bureau of State Accounting Operations Cash Management Unit … for payment of banking services and collateralization of accounts. It is the policy of OSC that all state agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewCity of Yonkers – Budget Review (B21-6-8)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s … such as fund balance, in the 2022-23 budget. Develop a plan to address potential parking violations bureau and parks …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Bus Driver Licensing
… Purpose To determine whether the Metropolitan Transportation Authority's bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit covers … To determine whether the Metropolitan Transportation Authoritys bus drivers met …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member hospitals. Payments for hospital services are generally based on standard fee …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughTown of Middlefield – Budgeting (2015M-109)
… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Thurston – Financial Management (2013M-280)
… Background The Town of Thurston is located in Steuben County and has approximately 1,350 residents. The Town is … records and documents of the Town Supervisor, Town Clerk, Tax Collector and Town Justice in a timely manner. The Board had …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Ira – Financial Management (2014M-280)
… to review the Town’s financial management and budgeting practices for the period January 1, 2013 through November 13, … not developed policies and procedures to govern budgeting practices and the level of unexpended surplus funds, … was to review the Towns financial management and budgeting practices for the period January 1 2013 through November 13 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over Town Clerk operations for … The purpose of our audit was to review the processes and procedures over Town Clerk operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273