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Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … agreed with our recommendations and indicated they plan to initiate corrective action. … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Services (BOCES) officials established controls to ensure online banking transactions were appropriate and … BOCES officials did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to supporting documentation. Bank agreements lack important …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Franklin-Treadwell Fire District – Disbursements (2021M-16)
… District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for … for appropriate District purposes. However, the failure to review disbursement activities increases the risk for … Key Recommendations Provide additional oversight to mitigate the lack of segregation of duties. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Homer Central School District - Criminal History Background Checks (2019M-76)
… District officials effectively used District resources to ensure the safety of their students by performing proper … Key Recommendations Discontinue allowing new employees to provide services to students prior to obtaining or confirming fingerprint … District officials effectively used District resources to ensure the safety of their students by performing proper …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Sackets Harbor Central School District - Information Technology (2019M-208)
… whether the District’s network was adequately secure to protect the student management system (SMS) against … user accounts and adequately restrict user permissions to the network and user computers based on job duties. … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Sauquoit Valley Central School District - Procurement (2019M-228)
… sought for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did … Use a request for proposal (RFP) process or solicit quotes to seek competition when procuring professional services. … agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Town of Butternuts – Accounting and Reporting (2016M-323)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial operations for the period … The purpose of our audit was to examine the Towns financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… Town paid the Company approximately $1.14 million in 2012 and 2013 for fire protection services. Key Findings The … made more than $426,000 in payments for inappropriate and questionable transactions and there is a significant risk that funds were misspent, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialTown of Waterford – Claims Auditing (2016M-154)
… Purpose of Audit The purpose of our audit was to review the claims audit process for the period January 1, … Key Finding The Board adequately audits claims prior to payment and ensures the claims are supported by adequate … The purpose of our audit was to review the claims audit process for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Union – Financial Condition (2016M-192)
… Purpose of Audit The objective of our audit was to evaluate the Town’s financial condition for the period … officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay higher rates for water to help subsidize residents …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Town of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … and expenditure subsidiary ledgers or a general ledger to support the balances reported to the Board. Key Recommendations Adopt budgets with … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Town of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … remains high. The Board has not developed adequate plans to improve the financial condition of the town-wide general … operating and capital needs. Adopt policies and procedures to govern budgeting practices and the reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of East Greenbush – Justice Court Operations (2016M-60)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Board did not contract with a certified public accountant to do so. Key Recommendations Ensure that monthly bank … and reviewed. Report and send the amount of the overage to OSC’s Justice Court Fund. Provide adequate management …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Town of Conesville – Long-Term Planning (2016M-314)
… Purpose of Audit The purpose of our audit was to examine the Town’s long-term planning for the period … replacement. The Board has not established any reserves to ensure financial resources are available to finance future capital equipment needs. Key … The purpose of our audit was to examine the Towns longterm planning for the period January …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Cincinnatus – Financial Operations (2016M-238)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … bidding, obtaining quotes and the related documentation to be maintained are communicated to and complied with by Town officials and employees. Ensure … The purpose of our audit was to review the Towns financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238State Comptroller DiNapoli Releases State Audits
… (2016-S-22) Auditors identified $16,699 in costs charged to the preschool special education programs that did not … auditors identified $13,201 in costs that were charged to the preschool special education programs that did not … action, including: 25,567 payments totaling $5,480,752 due to calculation errors; 3,998 payments totaling $1,621,590 …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsTown of Caledonia – Financial Management (2013M-363)
… Purpose of Audit The purpose of our audit was to review the Town’s management practices for the period … Supervisor did not provide each Board member with budget-to-actual reports to monitor the budget throughout the year. The board did not … The purpose of our audit was to review the Towns management practices for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Town of Allegany – Financial Management (2015M-103)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s financial management practices for … million. Key Findings The Board did not review the budget-to- actual status reports the Comptroller provided. The Board … As part of its official meetings, routinely review budget-to-actual status reports to ensure the timely monitoring of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103State Agencies Bulletin No. 275
… live in the five boroughs of New York City are eligible for the tax decrease. State employees who live in the five boroughs who receive a supplemental wage for payment in PaySR are eligible for the supplemental tax decrease. Effective Date(s) New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityState Agencies Bulletin No. 1125
… Administration>Personal Information>Modify a Person>Biographical Details Tab in PayServ. Affected Employees All … following from being populated in the National ID field by both the AI (Automated Interface) file and on-line data … an ITIN (Individual Taxpayer Identification Number) issued by the IRS to certain resident and nonresident aliens, their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-edits