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Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were … Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the IT services and providers’ responsibilities. Over a half …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was … contracted with the Towns to provide fire protection and emergency services. Budgeted appropriations for 2015 were … completion of our audit, the Department ceased operations and is currently awaiting dissolution from the State Attorney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… and budget transfers, and did not record water and sewer account adjustments and the re-levy of unpaid water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… Fire District (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, … Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … (Board) did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Opinion 92-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain approval of the State Comptroller) STATE COMPTROLLER -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Comptroller DiNapoli Releases Municipal Audits
… use section of the employee handbook and found that it did not clearly define use that was not acceptable or the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-602
This bulletin informs agencies of the changes to the TIAA Action Request AC1767 form
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… of Audit The purpose of our audit was to examine the District’s fund balance and identify opportunities for cost … through July 23, 2012. Background The Pine Bush Central School District is located in Orange, Sullivan, and Ulster …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationOneida City School District – Controlling Access to the Student Information System (2016M-53)
… was to examine the District’s information technology (IT) access controls over personal, private and sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … auditors found, the board did not require pre-numbered duplicate receipts or cancelled checks for accounting records …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsBellevue Fire District #9 – Procurement (2018M-5)
… not seek competition for three purchases totaling $142,346 or obtain quotes for 28 purchases totaling $134,579 during …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Westfield Academy and Central School District - Financial Management (2018M-67)
… reserves. Key Findings Unrestricted fund balance exceeded the statutory limit by more than $650,000 (4 percentage points) as of June 30, 2017. The Board appropriated fund balance not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mHubbardsville Fire District - Board Oversight (2018M-107)
… did not: Annually audit the Treasurer’s books and records or request to review budget-to-actual reports and bank … not maintain subsidiary revenue and expenditure accounts or perform bank reconciliations. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107State Agencies Bulletin No. 874
… filing of income tax returns. Affected Employees All employees Effective Date(s) E-File leaflets should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/874-benefits-irs-e-fileTown of Deerpark – Real Property Tax Collections (2017M-277)
… July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is governed by an elected … Key Recommendations Remit collections to the Supervisor on a weekly basis. Retain documentation showing tax payments …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Loan Payroll Deductions – Legacy Reporting
… our Call Center toll-free at 1-866-805-0990 (518-474-7736 in the Albany, New York area) for current payoff balances. …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsTown of West Seneca - Capital Project Management (2019M-195)
… budget outlining revenues and expenditures was maintained in the accounting records and periodically updated. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Poughkeepsie City School District – Information Technology (2019M-166)
Determine whether District officials ensured IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… Ensure that the claims auditor is not directly involved in the purchasing function. Develop procedures to provide additional guidance on the claims auditor’s responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… and deposited. Perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the Agency’s written … inventories and ensure that sales were properly accounted for. Key Recommendations Agency officials should: Improve …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility