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Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… and communicating an acceptable use policy (AUP) to business office staff. Key Findings District officials did … office employees, including the Assistant Superintendent for Business Affairs (ASB), were not aware that they were expected to follow the Computer Network and Internet Student Acceptable Use policy or what the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Village of Suffern – Budget Review (B8-15-13)
… evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of … Suffern, located in Rockland County, has adopted a budget for fiscal year 2015-16 of approximately $17.9 million. Key … to reduce the property tax levy, such as fund balance. For 2013-14, there were unassigned fund deficits of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13DiNapoli: Local Sales Tax Collections Up Slightly in May
… the same month in 2022, according to an analysis released today by State Comptroller Thomas P. DiNapoli. This is the … the same month in 2022 according to an analysis released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… risk of unauthorized access to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) … inventory and limit access to shared network folders based on assigned job duties and responsibilities. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andNewark Valley Central School District – Procurement (2022M-60)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did … for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… types of transactions: Transfer of receipts between funds and account codes as authorized in legislation Redistribution … 3.B – Miscellaneous Receipts. To facilitate accurate and timely reporting, deposits that are credited to account … exception being for SUNY Direct Lending grants for 2014-15 and prior which must use “GLE”. See Section 1 – Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Tupper Lake Central School District – Records and Reports (2021M-14)
… did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, officials did not record …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14State Comptroller Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Delhi – Pool Project Donations and … The board also inappropriately used town funds to pay at least $8,000 for fundraising activities. Auditors … $67,000 in additional expenses because they were unable to comply with certain grant funding requirements. In …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsTompkins County Industrial Development Agency – Board Oversight (2015M-33)
Tompkins County Industrial Development Agency Board Oversight 2015M33
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely … a thorough audit of the Court records on an annual basis. Contact the Office of Court Administration to determine what …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208State Comptroller DiNapoli Releases Municipal Audits
… applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsTown of Leicester – Budgeting and Financial Oversight (2015M-158)
… fund balance to be maintained in each fund. Adopt budgets with realistic estimates of revenues, expenditures and the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s … infusion of federal funds, the region faces service cuts in 2021 that would change public transit as we know it. It’s … to get through 2020 and saddling it with even more debt in the coming years. “The severe service cuts the MTA has …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itState Agencies Bulletin No. 1789
… increase the biweekly deduction for Dues (Code 201) based on the annual salary amounts as follows: Annual Salary … part-time, annual salaried employees are calculated based on the employee’s part-time percentage. The deduction amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseVillage of Endicott – Budget Review (B4-14-7)
… the difference. The Village’s tentative budget exceeds the property tax levy limit set by statute. Key Recommendations Address … sufficient financing sources. Ensure compliance with the tax levy limit law by either adopting a local law to override …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… is located in the Town of Southampton, in Suffolk County, and has a population of approximately 1,500 residents. The … a Board of Trustees which comprises four elected Trustees and an elected Mayor. Budgeted appropriations for the 2012-13 … have not developed formal IT policies for user access, and the Board has not developed a formal disaster recovery …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … limited. Currently the District has more than $1 million in a debt service reserve that District officials could not … with any outstanding debt, and more than $1.1 million in general fund reserves that exceeded reasonable needs of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsVillage of Albion – Water and Sewer Rents (2013M-108)
… of our audit was to examine internal controls over the billing and collection of water and sewer rents for the … did not establish adequate internal controls over the billing, collection and accounting for water and sewer rents. … Key Recommendations Segregate the water and sewer billing, collection, recording, depositing and adjusting …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108