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Contract Advisory No. 22

… and there has been no activity (SFS amendment transactions or payments) for one year. No open purchase orders … contract. All purchase orders are in either “Cancelled” or “Complete” status. Agencies should make every effort to …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-system

City of Middletown - Information Technology (2018M-235)

… use, access and loss. Key Findings City officials did not develop adequate IT policies or procedures. 70 user accounts have not been used in the last six months, 19 of these … accounts were never used and one account was last used to logon to the network more than nine years ago. Financial …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

State Comptroller DiNapoli Releases School Audits

… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." … services. District officials deposited program money, as collected and turned over by the volunteer, into …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases Municipal Audits

… real property, franchise fees, sales tax and advanced life support charges which may not be realized. The city’s … the limit. Village of Victor – Financial Management (Ontario County) The board needs to improve its oversight and … budget process or a fund balance policy establishing the level of fund balance to maintain. For access to state and …

https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… are approximately $22.4 million. Key Findings The District does not have written policies or procedures to address the … and monitoring of leave accrual records. The District does not have policies regarding acceptable computer use, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)

… foster students receiving educational services and bill their school districts for those services. The District did not bill and collect about $237,000 in reimbursement for … to school districts of origin in a timely manner. Bill or rebill the appropriate school districts for services …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster

Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)

… of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology

Elmsford Union Free School District – Fixed Assets (2017M-147)

… Purpose of Audit The purpose of our audit was to determine whether the District properly recorded and … records each year and ensure that they are accurate and up-to-date. … Elmsford Union Free School District Fixed Assets …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147

Town of North East – Internal Controls Over Information Technology (2013M-31)

… Town of North East is located in Dutchess County and has a population of approximately 3,500. The elected Town Board … $1 million. Key Findings The Board does not have a written agreement with one of the Town’s IT service providers and cannot be assured the Town is receiving IT services that meet the …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

State Agencies Bulletin No. 1632

… for informational purposes only. Social Security & Medicare Wage Base and Tax Rate Information The Social … There is no limit on the amount of wages subject to Medicare tax. The Social Security tax rate of 6.2% and Medicare tax rate of 1.45% remain the same. Employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1632-summary-tax-related-changes-2018

Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)

… Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board … and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in … The Purchasing Agent could not provide documentation to support efforts were made to obtain the best price. None …

https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-services

Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Elmcrest … fiscal year ended June 30, 2014. Background Elmcrest is a not-for-profit organization located in Syracuse, New York … resulted from Elmcrest understating revenue that should have been offset against program expenses; $12,911 in …

https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manual

West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)

… Establish adequate controls over disbursements, such as auditing all claims and reviewing bank statements and … corrective action . Appendix B includes our comment on the Association’s response letter. … audit west webster …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cash

Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)

… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative Educational … Cooperative Educational Services maintains a main campus in the Village of Spencerport, Monroe County, and satellite …

https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015m

Lake Placid Central School District – Investment Program (2023M-94)

… investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94

Opinion 91-50

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- …

https://www.osc.ny.gov/legal-opinions/opinion-91-50

State Comptroller DiNapoli Releases School Audits

… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … each year. However, the amounts appropriated were not used because the board overestimated expenditures. … Management (Cattaraugus County) District officials have not adopted realistic budgets or properly managed fund …

https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … monthly financial reports. In addition, the board did not have adequate procedures for auditing claims. Consequently, … County – Budget Review (B6-16-19) The county does not have a plan for reducing the general fund’s outstanding …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0