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Comptroller DiNapoli Releases Municipal Audits
… itemized list of the receipts collected from fund-raising events. Further, board minutes were missing from 14 of the 20 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… The District’s 13 ALS employees use a combination of sign-in sheets and a biometric timeclock (finger reader) to help … they are properly compensated for all the time worked. In 2023, the District’s payroll for ALS employees totaled … of the increased hourly rate went undetected, resulting in a total overpayment of $8,690. The District’s inconsistent …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153State Agencies Bulletin No. 1207
… Director, Division of Law Enforcement $625 Supervisor, Forest Ranger Services $625 Assistant Supervisor, Forest Ranger Services $625 Office of Parks, Recreation and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1207-2012-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1117
… the eligibility criteria defined below are met: Department of Correction and Community Supervision: Deputy Superintendent of Security Services 2 $1,200 Deputy Superintendent of Security Services 3 $1,200 Correction Captain $1,200 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1117-2011-uniform-cleaning-and-maintenance-allowance-employees-designatedSecurity Self-Assessment – Information Technology Governance
… appended to this publication addresses key areas of IT internal controls such as policy, training, access and contingency planning. Several of the main questions include follow-up questions that will … helpful for evaluating the answers. For example, one of the questions is, “Were all computer users provided IT …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentState Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… end of session enhancing transparency and accountability for state contracts awarded during a state of emergency, such … A.7404 Solages). This bill would increase transparency for those contracts, which was lacking during the COVID … crisis taught us many valuable lessons, including the need for greater visibility of those contracts that are executed …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractState Agencies Bulletin No. 2093
… Purpose The purpose of this bulletin is to provide agencies with instructions to update Tier 6 employees’ Savings Plans … years of membership, an employee’s contribution rate is based on annual pensionable salary from the earlier of the … The purpose of this bulletin is to provide agencies with instructions to update Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… assist the Finance Office in reaching an agency-specific solution. Guide to Financial Operations REV. 07/08/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationGASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right … a specific period of time in an exchange or exchange-like transaction. (A transaction is exchange or exchange-like when … or Lease that continues into a holdover period until a new lease is signed. Fiscal Funding Clause Fiscal funding or …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… consumable goods and no transfer of an asset (to the State) occurs when services are provided although there are … ISP; electronic mail service provider; World wide web WWW site design; web search engine providers; WWW site … correspondence, brochures, renewal notices, etc. using US Postal Service and priority or overnight delivery …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceCincinnatus Fire District – Financial Controls (2014M-49)
… and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of … that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s records are audited annually, in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
Halcottsville Fire Department Cash Receipts and Disbursements 2014M190
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Iroquois Central School District - Financial Management (2018M-102)
… are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits taxpayers. District officials … Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102South Country Central School District – Information Technology Inventory (2017M-219)
… of Brookhaven in Suffolk County. The District is governed by a seven-member Board of Education and operates six schools. … timely, the inventory secretary could not maintain a complete and accurate inventory record. Except for a camera …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryYorktown Central School District – Procurement and Claims Processing (2017M-177)
… law and District policy and to determine whether payments for goods and services were appropriate and adequately documented for the period July 1, 2015 through March 31, 2017. … seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $98 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for … 1, 2016 through April 21, 2017. Background The Town of Colden is located in Erie County and has approximately … Town of Colden Highway Operations 2017M127 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Town of Dannemora – Part-Town Activities (2017M-215)
… which subsequently lowered tax rates for Town residents living outside of the Village. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Catskill Central School District – Financial Management (2017M-134)
… for the 2016-17 fiscal year totaled approximately $39.4 million. Key Findings Budget appropriations were … appropriations, exceeding the statutory limit by $3.9 million (10 percentage points). Key Recommendations Ensure budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134City of Lockport – Cash Flow (2014M-195)
… and serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted … records are complete, accurate and maintained in a timely manner so that the Council and City officials can …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195