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DiNapoli Calls for Reforms to State Fiscal Practices
… restricting “backdoor spending” by public authorities and imposing a constitutional limit on state debt, among other reforms, to bring increased transparency and accountability to state finances. DiNapoli released his … state’s debt, increase disclosure by public authorities and improve budget practices, further reforms are needed. …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesTown of Pawling – Procurement (2021M-17)
… officials used a competitive process to procure goods and services. Key Findings Town officials did not always use a competitive process to procure goods and services. Officials did not: Develop detailed procedures … intervals. Comply with the Town’s procurement policy and competitive bidding requirements when making purchases. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17New Paltz Central School District – Payroll (2021M-45)
… (District) officials accurately paid employees’ salaries and wages. Key Findings District officials generally paid employees’ salaries and wages accurately but did not establish adequate controls … over payroll. Payroll was not always properly reviewed and certified before payments were made. There was no …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Peekskill City School District - Network User Accounts (2021M-195)
… complete report - pdf] Audit Objective Determine whether Peekskill City School District (District) officials … Determine whether Peekskill City School District District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Town of Benson - Disbursements (2019M-54)
… adequate control procedures over check disbursements and bank account transfers. Key Findings The Supervisor did not review and sign 379 checks totaling $375,916 and instead, allowed a County employee to use a stamp to … adequate control procedures over check disbursements and bank account transfers …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. Department of Financial … of the existing regulations has lagged. Office of Children and Family Services (OCFS): Access Controls Over Selected … by the Transit Adjudication Bureau (TAB) to Collect Fines and Fees (Follow-Up) (2018-F-20) An initial report issued in …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1188
… agencies with instructions to pay the Firearms Training and Safety Incentive Program payment. Affected Employees PS&T … successfully complete agency-directed firearms proficiency and safety training programs as set by the Joint Committee on Health and Safety are eligible for a pilot Firearms Training and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1188-pef-firearms-training-and-safety-incentive-programComptroller DiNapoli Releases Municipal Audits
… , Town of Hampton , Town of Hopewell , Pember Library and Museum , City of Rye , Town of Sullivan and the Washington County Sheriff’s Department . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … Squad Town of Hampton Town of Hopewell Pember Library and Museum City of Rye Town of Sullivan and the Washington …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education programs, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualEllicottville Central School District - Information Technology (2019M-14)
… technology (IT) assets were properly safeguarded and secured. Key Findings District officials did not provide … accessed websites for social networking, shopping, travel and other personal use. In addition, sensitive IT control … District officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Accounts Payable Advisory No. 31
… Subject : Importance of separating commodity and transmission charges when processing utility invoices for … that some Business Units are not separating commodity and transmission charges when processing utility payments. … ensure the ChartField String (charge line) is correct and appropriate based on the goods and services purchased. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsHoneoye Central School District - Information Technology (2019M-9)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … information technology (IT) assets. Key Findings The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. Employees stored …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Town of Seneca Falls - Information Technology (2018M-218)
… Objective Determine whether the Board established policies and procedures to adequately safeguard information technology … assets. Key Findings The Board did not: Adopt IT policies and procedures to adequately address acceptable computer use, … password security management, data breach notification and backups. Provide users with security awareness training …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Suffern Central School District - Financial Condition (2019M-145)
… reserve may be overfunded by $13.4 million based on past settlement rates. The District does not have a … if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145State Agencies Bulletin No. 2237
… of changes to the file, provide the new file layout, and testing information. Background: The master file is created after the confirmation of each pay cycle and contains employee information related to that specific … positions, are included on the master file. The birthdate and pension elect/term fields were added to assist agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsState Agencies Bulletin No. 2062
… calculated by OSC to account for the retroactive change in the overtime factor. Affected Employees: Employees who are overtime eligible and in the Security Supervisors Unit (SSPU BU61 and BU91) and who … .001205 to .001200. Overtime and pre-shift briefing earned on or after 03/28/2019 (Institution) or 04/04/2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesMarcellus Central School District – Online Banking (2020M-66)
… to ensure online banking transactions were appropriate and secure. Key Findings Officials segregated the duties of … clearly indicate how online transfers will be authorized and processed. A dedicated computer was not always used for online banking and none of the employees involved in online banking received …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Middleburgh Central School District - Information Technology (2019M-115)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data from … District officials did not adequately manage user accounts and their user permissions. For example, former employees and an unknown person had active accounts, and administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… report - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) … provide IT security awareness training to staff. Hardware and software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyState Agencies Bulletin No. 159
… To explain the use of the new deduction code 374, Property and Casualty insurance Affected Employees Employees in … 01 represented by the New York State Correctional Officers and Police Benevolent Association are eligible for this new … Insurance Company, will send OSC a biweekly file to start and/or cancel the deduction. Agency Actions No agency action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01