Search
State Agencies Bulletin No. 1230
… of the State Comptroller (OSC) will take to apply the Retroactive Increase in Excludable Transit Benefits. … of the Internal Revenue Code) from $125 to $240 per month for the period of January 1, 2012 through December 31, 2012. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1230-retroactive-pre-tax-transit-adjustmentDiNapoli Statement on Sentencing of Special Education Provider
… prosecuting this case and making sure justice was done. “Recent audits by my office have continued to find patterns of … identified fraud and improper use of taxpayer funds in a recent series of audits and investigations of special …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerEast Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … years for 43 professional service contracts (91 percent of tested contracts) totaling $1.8 million. Did not obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Cicero Fire District – Financial Condition (2023M-132)
… whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial … and monitor and rebuild the District’s fund balance, there is a risk that the District may not have sufficient financial … The Board did not: Pay the recommended 2022 contribution of $121,981 into the District’s Length of Service Award …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Village of Canaseraga – Claims Audit (2023M-48)
… (Village) claims were adequately supported, appropriate and properly audited and approved before payment. Key Findings Although the 300 … claims were not adequately supported or properly audited and approved before payment. As a result, there was an …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… report – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … ability to monitor financial operations were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash … Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the Town’s 2020 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we … nearly all the charges lacked support to show they were for a valid School purpose . When credit card charges are … necessity or the School-related purpose of the charge . For example, charges totaling $22,276 included grocery, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71State Agencies Bulletin No. 238
… Report will be mailed to agencies with the Auditor and Salary Determination Correction Reports. In the following pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… – pdf] Audit Objective Determine whether Starpoint Central School District (District) officials adequately secured … District’s response. … Determine whether Starpoint Central School District District officials adequately secured access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… five recommendations included in our initial audit report, Subway Service Diversions for Maintenance and Capital … diversion costs were not adequately monitored, and daily work on diversions often started late and ended early. As a … informed about diversions, shuttle bus service was not planned using current ridership data, and the budget for …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followTown of Salina – Information Technology (2013M-256)
… Purpose of Audit The purpose of our audit was to review the Town’s … 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town is governed by an elected five-member Town Board which …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Lansing Central School District – Procurement (2021M-213)
… officials used a competitive process to procure goods and services. Key Findings District officials did not always seek competition to procure goods and services. As a result, they may not have procured goods and services economically and in a manner that is in the best …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213XVI.3 Overview – XVI. Financial Reporting
… of the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is … other units (hereinafter "agencies"), which are accounted for within the State's fund structure maintained or tied in … which maintain their own accounting systems but which report pursuant to State laws and regulations promulgated by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… officials established an adequate accounting system for extra-classroom activity (ECA) funds. Key Findings … officials did not establish an adequate accounting system for ECA funds. As a result, District officials cannot ensure … collected, submitted and deposited, and disbursements are for valid purposes. The Board did not: Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityChittenango Central School District – Information Technology (2023M-155)
… a written IT contingency plan. District officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Village of Mexico – Financial Management (2023M-170)
… complete report – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) … an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and … was $509,000 while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170North Tonawanda City School District – Information Technology (2023M-102)
… properly secured user account access to the network and managed user account permissions in financial and student information applications. Key Findings District … result, there is a significant risk that network resources and student information could be inappropriately altered, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. … New York State …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… is properly monitored. BOCES officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… IT contingency plan. District officials agreed with our findings and indicated they are initiating …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information