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Disposal of Electronic Devices

… drives and other memory components) in these devices be securely overwritten or physically destroyed to prevent the …

https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devices

Cicero Fire District – Financial Condition (2023M-132)

… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132

State Agencies Bulletin No. 2166

… used for such critical tasks as direct employee contact, mailing of Form W-2 statements, mailing of paycheck and direct deposit advices, determining … It is essential that PayServ contains correct and current address information for all NYS employees. In an effort to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-update

State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike

… regarding the tentative labor agreements between the UAW and the big three automakers. “With the announcement of a … to a close. My congratulations to the United Auto Workers and Ford, General Motors and Stellantis for coming to terms that will secure the … regarding the tentative labor agreements between the UAW and the big three automakers …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strike

CUNY Bulletin No. CU-860

… is to provide agency instructions for processing the CUNY 2026 rate increases for Carpenter and Supervisor Carpenter … of America. The Consent Determination provides for a 2026 rate increase for employees in Carpenter and Supervisor Carpenter titles. Effective Dates: The 2026 rate increases for Carpenters and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-860-cuny-2026-rate-increases-carpenter-and-supervisor-carpenter

Selected Aspects of Toll Collections

… for collecting outstanding tolls and fees or suspending vehicle registrations. The Authority advised us that there is …

https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collections

XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management

… Indirect costs are costs for activities that benefit more than one program or … or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. … indirect costs will be reimbursed and the method or basis for allocation should be identified. In situations where the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocations

Holland Central School District – Claims Audit (2021M-210)

Determine whether the Holland Central School District District Board of Education Board ensured that claims were adequately supported and properly audited before payment

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

East Greenbush Central School District – Leave Accruals (2021M-177)

… complete report - pdf ] Audit Objective Determine whether East Greenbush Central School District (District) officials … Determine whether East Greenbush Central School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177

Haverstraw-Stony Point Central School District – Information Technology (2021M-108)

… over user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not establish adequate … user accounts to protect against unauthorized use, access and loss. Officials did not: Establish written procedures for … accounts or user permissions. Disable 130 unneeded generic and nonemployee network user accounts of the 475 network user …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technology

VI.1.A Budgetary Chartstrings – VI. Budgets

… Business Unit, Department, Program, Fund, Account and Budget Reference. Example of a chartfield string from a … defined for each entity that maintains and reports on its own transactional data. A BU is a required configuration item … Generally, each agency as defined by law has its own BU. However, the majority of the Public Benefit …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstrings

Ripley Central School District – Financial Management (2021M-23)

… officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not properly manage fund balance in accordance with statute. The Board and District officials: Overestimated … officials properly managed fund balance in accordance with statute …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23

Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… School District’s (District) Board of Education (Board) and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage financial … The practice of overestimating appropriations each year and annually appropriating fund balance that was not needed …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

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

… controls and Board oversight for the period January 1, 2013 through November 3, 2014. Background The Town of … Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The Board did not ensure that adequate controls were in place over the billing and collecting of water and sewer …

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

Milford Central School District – Fund Balance Management (2022M-94)

… the projected unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund balance exceeded … policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94

Conclusion – Travel and Conference Expense Management

… expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and not be detected. … implement controls that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. … audit of travel and conference expenses. The auditing body or official must be familiar with travel and conference …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusion

Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)

… report - pdf] Audit Objective Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements … Determine whether the Fly Creek Fire Districts District nonpayroll disbursements were …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115

XII.9.H Audit Recoveries – XII. Expenditures

… before payment, to set-off against payments due to a contractor an amount equal to any debt owed by the contractor to the State (see N.Y. Const. Article V, § 1; … for New York State Contracts) provides notice to the Contractor of the State’s authority to withhold for the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveries