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Town of North Greenbush – Town Clerk (2017M-132)
… (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings … The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner. Collections … should take appropriate action to recover any remaining money due the Town. The Clerk should report and remit funds …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Penn Yan Central School District – Network Access Controls (2021M-79)
… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79County of Rockland - Budget Review (B19-6-9)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Middleburgh Central School District - Information Technology (2019M-115)
… Board and District officials adequately safeguarded data from potential abuse or loss. Key Findings District officials did not adequately … Board and District officials adequately safeguarded data from potential abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Latham Fire Department – Length of Service Awards Program (2016M-279)
… Purpose of Audit The purpose of our audit was to examine the Department’s recordkeeping system for its … attendance records and has not established procedures to ensure the information is organized and accurately … did not establish an organized recordkeeping system to maintain LOSAP activity records or procedures to ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279IX.12.A Key Provisions – IX. Federal Grants
… must make timely grant awards and fund disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash needs;” Federal cash … expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsWhite Plains City School District – Procurement of Professional Services (2014M-240)
… period July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… contractors to have contact with students without first verifying they held a valid clearance. The Board has …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The … Findings The Town has accumulated excessive fund balances in the town-wide and town-outside-village general and highway … book to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Village of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Vendor File Advisory No. 3
… Subject and Policy: Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor add process, … login number for the Primary Contact to access the online Vendor Self-Service system, and Instructions to enroll …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressSpecial Accidental Death Benefit – New Career Plan
… Eligibility If you die under circumstances that permit payment of the accidental … dies, this benefit will be paid to your children who are under the age of 18, or if they are students, until the age …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… into law on Dec. 17. The measure, proposed by the Office of State Comptroller, allows municipalities identified as … budgeting requires officials to take a long-term view of the impact that spending decisions have on their finances. … Jack Martins and Assemblymembers Kenneth Zebrowski and Anthony Brindisi for acknowledging that the state should …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningMorris Central School District – Fund Balance Management (2023M-47)
… did not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47South Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. … to access a District bank account. The Board’s online banking policy (Policy) dated April 24, 2013 has not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Uniondale Union Free School District – Information Technology (2023M-61)
… nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Connetquot Central School District – Financial Condition (2015M-98)
… The Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is … balance that was not needed to finance operations, which, in effect, exceeded the statutory limit on unassigned fund … Ensure that the amount of unassigned fund balance is in compliance with statutory limits and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and claims … amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less … financial plan. The claims auditor did not report to the Board or prepare written reports for the Board showing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, claims totaling more than …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133State Agencies Bulletin No. 1877
… limits for employees enrolled in the New York State Deferred Compensation Plan for calendar year 2021: The regular yearly contribution amount for Deferred Compensation will remain the same at $19,500.00. An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021