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Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … $856 and five with an estimated total cost of $1,070 based on recent purchases could not be located but were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial operations for the period January 1, … 29, 2014. Background The Nanticoke Volunteer Fire Department was a not-for-profit organization which was … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits … percent of 2019 budget appropriations. Officials relied on interfund advances to finance operations in the five districts during the past three years. The Board …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with … corrective action. Appendix B includes our comment on an issue raised in the response. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96SUNY Bulletin No. SU-314
… 09/16/2021. Agencies should begin using the new Time Entry Overtime Earnings Codes beginning in Administration Pay … Code Title Code Cleaner 003205 3014000 Electrocardogrph Tech 006081 6223200 Emrgcy Med Tech 005572 5533100 Emrgcy Med … 2 018027 5530200 Nursing Station Clerk 1 002445 2506100 Pharmacy Aide 006102 6301000 Phlebotomist 006031 6203200 Senr …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesOneida City School District – Controlling Access to the Student Information System (2016M-53)
… over personal, private and sensitive information (PPSI) in its Student Information System (SIS) for the period July … Background The Oneida City School District is located in the City of Oneida and the Towns of Lenox and Lincoln in … District officials do not review SIS audit logs on a regular basis nor do they properly manage SIS accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Pine Bush Central School District is located in Orange, Sullivan, and Ulster Counties. The District is governed by … were $94.6 million, which were funded primarily with State aid and real property taxes. Key Findings The Board and … expenditures. Maintain unexpended surplus funds within the legal limits. Develop a plan to use the surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationComptroller DiNapoli Releases Municipal Audits
… board did not require pre-numbered duplicate receipts or cancelled checks for accounting records and reports. They …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-602
… To inform agencies of the changes to the TIAA Action Request (AC-1767) form Affected Employees Employees who have … optional retirement plan Background The TIAA Action Request (AC-1767) form is used to request a waiver of the suspense period or an election date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesHomer Central School District – Financial Condition (2013M-306)
… Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The … funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds … budgets that include the District’s actual needs based on historical trends or other identified needs. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Update Vendor Information and Access
… manage Vendor Self-Service user log-ins for others in your company, allowing those users to access your vendor’s … one for their purchases or payments. Example 1: Your company has offices in Albany and Buffalo, both of which … and receive their own purchase orders. Create a vendor location on your vendor record called “Albany” and include …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Freeport Union Free School District , Island Trees Union Free School District , Ontario-Seneca-Yates-Cayuga-Wayne … Springs Central School District , Wantagh Union Free School District , West Genesee Central School District …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Opinion 88-15
… opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board member and school district attorney as … insurance company) GENERAL MUNICIPAL LAW, §§800(3), 801: A village trustee who is also the comptroller of an insurance … would have a prohibited conflict of interest if the village purchases insurance from that company. A school …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), … Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Personal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … refunds totaling about $43.9 million, as summarized in the following table: Refunds Reason for Stopping Refunds … preparer submitted returns with refundable credits based on incorrect information 1,468 4,803,844 Taxpayer failed to …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The … and the appropriate level of detail to enter into the SFS Mileage Detail page, as follows: For online agencies: …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… File the Village’s AUD with OSC within 60 days after the close of the fiscal year. Conduct an audit, or arrange for an …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… The Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with approximately … District. Ensure that all IT services are provided based on a formal service level agreement. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Quogue Union Free School District – Financial Condition Management (2017M-196)
… The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board … to the legal limit. Adopt realistic annual budgets based on historical or other known trends. Review the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m