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DiNapoli: School District Tax Levy Cap Below 2 Percent

… 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data released today … starting July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2 percent with certain …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percent

Tupper Lake Central School District – Financial Condition (2014M-151)

… expenditures and/or revenue shortfalls. The school food service fund was not self-sufficient and required … and increase revenues for the general fund and the school food service fund. … Tupper Lake Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151

Village of Airmont – Claims Auditing (2024M-1)

… and determined that none of these claims were audited by the Board. In addition:  One vendor was potentially …

https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1

Selected Aspects of Discretionary Spending

… accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … and formal approvals that are necessary to be accountable for such costs. Key Finding The Authority does not have …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0

Comptroller DiNapoli Releases School Audits

… not have any written procedures outlining how user access rights should be established or modified. In addition, the … job duties. Liverpool Central School District – Employee Compensation and Benefits (Onondaga County) District … have taken appropriate action to ensure the accuracy of compensation and benefits provided to employees. In addition, …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0

State Agencies Bulletin No. 306

… Date Immediately Background Information New York State Payroll Users Group, has designed new generic queries and … users to retrieve information needed for frequently used reports or data requests. The new queries, described in the … Overtime Payments Position Management Agency Actions Payroll officers should distribute this bulletin to users …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-database

Selected Employee Travel Expenses

… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0

Manhasset Union Free School District – IT Asset Management (S9-22-15)

… complete report – pdf] Audit Objective Determine whether Manhasset Union Free School District (District) officials … or indicated they planned to initiate corrective action. … manhasset audit schools statewide IT asset management …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15

Gloversville Enlarged School District – IT Asset Management (S9-22-12)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12

Geneseo Central School District – IT Asset Management (S9-22-11)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Pine Bush Central School District – IT Asset Management (S9-22-21)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 7 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 53 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 38 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22

Newfield Central School District – IT Asset Management (S9-22-17)

… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … IT assets has been appropriately spent or safeguarded. Of the 41 IT assets we selected to confirm their location and … assets selected to confirm were inventoried, 25 percent of the sampled assets were not properly accounted for. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17

Mechanicville City School District – IT Asset Management (S9-22-16)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 36 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management

… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early … Where Contractor generally offers more advantageous special price promotions or special discount pricing to other customers during the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchases

XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management

… OVERVIEW It is the State agency's responsibility to properly plan its … of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES … resources. For the State, there are penalties imposed by Article XI-B of the State Finance Law that provides for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contracts

Suffolk County Probation Department – Restitution Payments (S9-20-9)

… report - pdf ] Audit Objective Determine whether the Suffolk County (County) Probation Department (Department) officials … in the County’s response letter. … Determine whether the Suffolk County County Probation Department Department …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9

Thurston Fire Company – Board Oversight (2016M-429)

… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429

Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)

… policy to include the reasonable amount of fund balance to be maintained for each of the Town funds and develop a plan …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84

Town of Wales – Financial Management (2017M-32)

… December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. … unrestricted fund balances totaling $1.2 million in the general and highway funds. The Board did not adopt a … general and highway fund balances and use the excess funds in a manner that benefits Town residents. Adopt a reserve …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32