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Red Hook Central School District – Inventories (2023M-133)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account … purchases and usage, or determine whether unauthorized E-Z Pass charges occurred. Because the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Town of Albion – Financial Management (2021M-29)
… the Town of Albion (Town) Town Board (Board) developed and monitored realistic and structurally balanced budgets. Key Findings The Board … The Board did not adopt a written multiyear financial plan and written fund balance policy, which limits transparency. … whether the Town of Albion Town Town Board Board developed and monitored realistic and structurally balanced budgets …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29City of Dunkirk – Billing Enforcement (2020M-117)
… Relevy 1,266 accounts totaling $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Canandaigua City School District – Procurement (2022M-141)
… (District) officials competitively procured the facilities and transportation departments’ goods and services. Key Findings District officials did not always ensure the facilities and transportation departments’ goods and services were … District officials competitively procured the facilities and transportation departments goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Employer Reporting
… Employer reporting guides instructions and resources for employers who report employee earnings service contributions and payments to NYSLRS …
https://www.osc.ny.gov/retirement/employers/employer-reportingHermon-DeKalb Central School District - Claims Auditing (2019M-211)
… were adequately documented, were for appropriate purposes and were properly audited and approved before payment. Noteworthy Achievements Due to … that for the claims reviewed, procedures were followed and these claims were adequately documented, for appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Charlotte Valley Central School District - Information Technology (2019M-27)
… District officials did not monitor computer use policies or adopt adequate IT security policies. District officials … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Newfield Central School District - Information Technology (2019M-181)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… documented. Of 125 deposits totaling $318,091 made during the audit period, 43 deposits totaling $16,023 were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesKings Park Central School District - Procurement of Professional Services (2020M-22)
… District officials did not periodically seek competition for services from five professional service providers who … the procurement policy to establish a reasonable interval for how frequently proposals should be solicited when …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesXI-A.4 Procurement Card Use – XI-A. Purchasing
… This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card (PCard) and … contracts because expenditures are not captured on the year-to-date and life-to-date amounts on the contract. In addition, for all single purchases of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useState Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… New York State Comptroller Thomas P. DiNapoli today thanked Gov. Cuomo and the State Legislature for enacting legislation … New York State Comptroller Thomas P DiNapoli today thanked Gov Cuomo and the State Legislature for enacting legislation …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteIII.2 SFS Policies – III. Statewide Financial System (SFS)
… To prescribe such methods of accounting as are necessary for the performance of the foregoing duties.” Guide to … to prescribe such methods of accounting as are necessary for the performance of the foregoing duties …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… be required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe such methods of accounting … shall be required 1 to audit all vouchers before payment and all official accounts 2 to audit the accrual and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesUnified Court System Bulletin No. UCS-299
… not processed automatically. Affected Employees NYS Unified Court System (UCS) employees in Negotiating Units SY, … the Civil Service Employees Association (CSEA) and the Unified Court System of the State of New York provide for a … Unified Court System Bulletin No UCS299 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-299-june-2021-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-302
… not processed automatically. Affected Employees NYS Unified Court System (UCS) employees in Negotiating Units SY, … the Civil Service Employees Association (CSEA) and the Unified Court System (UCS) of the State of New York provide … Unified Court System Bulletin No UCS302 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-302-december-2021-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-293
… Employees NYS Unified Court System (UCS) employees in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who … allowance or maintenance allowance to all eligible members in June and December. In addition, consistent with prior practice, the negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-293-december-2020-uniform-and-equipment-uniform-allowance-andBrentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdf