Search
DiNapoli: Contractor Charged State for Booze & Sunset Cruise
… for a staff picnic, according to an report released today by State Comptroller Thomas P. DiNapoli. “The rules for …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruiseNorth Tonawanda City School District – Information Technology (2023M-102)
… (District) officials properly secured user account access to the network and managed user account permissions in … in the financial application but did not properly secure user account access to the network or manage user … by ensuring accounts were locked or disabled when an employee separated from the District. Educate users on data …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… a population of approximately 350. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Audit Objective Determine whether Dobbs Ferry Union Free School District (District) officials properly approved and … action. … Determine whether Dobbs Ferry Union Free School District District officials properly approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials … were adequately supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… 3, 2014. Background The Village of Owego is located in the Town of Owego, Tioga County, and has a population of … except payroll and did not perform bank reconciliations in a timely manner. The Village has not filed its annual … parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Montauk Union Free School District – Information Technology (2022M-137)
… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Norwich City School District – IT Asset Management (S9-22-18)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … with a combined total cost of $1,449 were not inventoried. In addition, officials have not adopted a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Village of Pomona – Financial Condition (2015M-272)
… July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a population of … The Board does not receive audited financial statements in a timely manner. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of East Hampton – Information Technology (2015M-187)
… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementManagement of General School Funds (Follow-Up)
… in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial report, … City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over its General School …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followState Agencies Bulletin No. 982
… W-2s for employees who received Military Stipend Earnings in 2006, 2007, 2008 and 2009. Affected Employees Employees … to Social Security and Medicare tax withholdings beginning in 2006 through 2009 Background The Internal Revenue Service … deposit for this refund check. OSC will provide agencies a list of the affected employees. Agency Actions Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/982-social-security-and-medicare-tax-refunds-and-corresponding-correctedGraded Rates – Contribution Stabilization Program
… The increase or decrease in the Retirement System graded rates depends on the gap … then the graded rate will increase/decrease by 1 percent in the direction of the System average rate. If the gap is …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesState Agencies Bulletin No. 308
… pool that is to be deleted. Agency Actions Reporting Line Number Changes: There is no realignment process. Agencies that want to make line number changes for the position should not enter these transactions until pay period To change a line number, use the path: Go Manage Positions Use Position Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Comptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 year-round … Key Findings The Board appropriated more fund balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not developed a multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… for the purpose of enabling the School to engage in what are essentially commercial ventures. We question … the level of risk involved with the School’s participation in these ventures because School officials refused to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… contracts or of the member recusing himself from voting on the contracts. The Board did not hold a public hearing for … officers of the fire company recuse themselves from voting on matters that they have an interest in. Consider holding a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … agreements with its banks to clearly prescribe the manner in which electronic or wire transfers of funds would be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-information