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Hudson Housing Authority – Information Technology (2019M-224)
… banking agreements. Sensitive information technology (IT) control weaknesses were communicated confidentially to … by third-party vendors. Consider requiring employees to sign acknowledgement forms to help ensure they are aware of …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224DiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… in 2005. She subsequently moved to Georgia to be close to family but died on Sept. 14, 2006. Her family did not notify the New York State and Local Retirement …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsState Comptroller DiNapoli Releases Municipal Audits
… officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 … lack important components such as identifying who is authorized to process online banking transactions or … computer is not used for online banking. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… – pdf] Audit Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education … Determine whether the Raquette Lake Union Free School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mOverview – Travel and Conference Expense Management
… effective control over travel and conference expenses. One of the purposes of this guide is to provide you with an overview of key elements that you should consider … One of the purposes of this guide is to provide you with an overview of key elements that you …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewDiNapoli: Wall Street Bonuses Rose Sharply in 2009
… Wall Street bonuses paid to New York City securities industry … In 2008, the industry lost a record $42.6 billion. “Wall Street is vital to New York’s economy, and the dollars … three jobs are created elsewhere in the state’s economy. Wall Street accounted for 24 percent of the wages paid to …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009Standardized Forms – Travel and Conference Expense Management
… and easy to follow. Travelers should be made aware of the importance of providing all required information in order to ensure a timely audit and payment of their reimbursement claim. These forms can be designed in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsPayroll Forms
… PDF ) AC 1588 – Dual Employment/Extra Service Approval Form ( Fillable PDF ) AC 1767 – TIAA Action Request ( … State Payroll Services Payroll Transaction Authorization Form ( Fillable PDF ) AC 3173 – Agency Report of Taxable … ( Fillable PDF ) AC 3202 – Payroll Certification Form ( Fillable PDF ) AC 3206 – Prior Year Social Security …
https://www.osc.ny.gov/state-agencies/payroll/formsVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… complete report - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to … remitted in an accurate and timely manner. Key Findings The Justices did not provide adequate oversight of cash … Determine whether the Village of Head of the Harbor Village Justices provided …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody and … action. Appendix B includes our comments on issues raised in the Library’s response letter. …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Circleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement with the District’s bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… longer term in investments allowable by law. Accelerate Collection and Depositing of Receipts Increasing the frequency of the collection and deposit of receipts will provide a quicker and … collection of receipts, such as property taxes, so that payments can be made directly to your local government or …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsCost-Saving Ideas: Reviewing Your Revenue Collection Process
… into its bank account more quickly. Start by evaluating the costs and benefits of various revenue collection … payment? How many total collections are being processed? What is the cost per transaction? How convenient is the process …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… Expense transactions for a minimum of six years from the payment date, according to the General Retention and … available to OSC auditors upon request. OSC’s request for payment documentation is in support of its constitutional and … in the SFS to review and approve transactions prior to payment. In addition, OSC may contact online or bulkload …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseBrunswick Central School District - Online Banking (2020M-6)
… Key Findings The Board did not adopt an online banking policy. Employees accessed nonbusiness websites although it is prohibited by District policy. District officials did not provide IT security … Key Recommendations Adopt a comprehensive online banking policy. Monitor computer use to ensure compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… the policies are enforced or monitored. The Town has one bank it uses for online transactions but does not have a sufficient written online banking agreement. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Employer E-News Archive — 2023
… up to make sure you receive the latest Retirement System news. December 2023 Employers No Longer Need to Submit … Do in Case of a Data Security Incident New York Retirement News for Your Employees Switch to Enhanced Reporting NOW More … The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … if district officials obtained competitive quotes in compliance with the district’s purchasing policy. Although …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mVillage of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… (Village) officials established adequate controls over Parks and Recreation Department (Department) financial … audit village waverly parks recreation …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12