Search
Elmira City School District – Financial Condition (2014M-348)
… related to funding and use of reserves or the level of fund balance. Key Recommendations Adopt budgets that reflect … the purpose and intent for establishing each reserve fund and the manner in which each reserve will be funded, … funding and use of reserves and the appropriation of fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Town of Greenport – Town Clerk Operations (2017M-3)
… The Town of Greenport is located in Columbia County and has a population of approximately 4,200. The Town is … press-numbered duplicate receipts for all transactions and did not perform monthly bank reconciliations. The Clerk … did not submit a monthly report of all moneys received and disbursed to the Supervisor and did not make …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Sewanhaka Central High School District – Student Fees (2016M-296)
… Purpose of Audit The purpose of our audit was to examine the collection of student fees for test preparation classes, advanced …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Area #6 – Patch Management – Information Technology Governance
… Patches update software programs and could help protect systems running those programs from … and exploit unpatched software. Additionally, when vendors stop supporting certain software versions, they may stop providing technical support or bug and security fixes …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementTown of Rodman – Town Clerk/Tax Collector (2023M-85)
… Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk accurately recorded, deposited and remitted the collections we reviewed. However, the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… – pdf] Audit Objective Determine whether Ulster Board of Cooperative Educational Services (BOCES) officials … access, or loss. As a result, BOCES had an increased risk of inappropriate access by users with malicious intent. In …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Brocton Central School District – Financial Management (2023M-44)
… complete report – pdf] Audit Objective Determine whether the Brocton Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… the following statement regarding today’s SEC proposed rule on climate disclosure. "Today's action by the SEC will … to make informed investment decisions. Today's SEC rule does just that. “I would like to thank Chair Gensler and … the following statement regarding todays SEC proposed rule on climate disclosure …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalPlattsburgh Housing Authority – Tenant Rents (2015M-260)
… The Authority had no comprehensive written policies and procedures over the billing and collection of tenant rents. Billing and collection duties …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Wading River Fire District – Gasoline Credit Cards (2017M-5)
… Purpose of Audit The purpose of our audit was to examine the District’s gasoline card … The Wading River Fire District is a district corporation of the State, distinct and separate from the Towns of Riverhead and Brookhaven, in Suffolk County. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Town of Locke – Financial Condition (2020M-111)
… as of December 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 … developing and adopting the annual budgets. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Town of Rosendale – Justice Court (2014M-232)
… The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is … Town Board, which consists of the Town Supervisor and four Board members, and is responsible for overseeing Town activities, including …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232DiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… DiNapoli’s annual estimate. Rising interest rates and fear of a recession led to significantly less profits on Wall … for 2022 was 21% lower than the previous year’s record of $42.7 billion — the largest drop since the Great … levels mostly reverses the pool’s dramatic growth of 25% in 2020 and 15% in 2021. In 2022, Wall Street’s pretax …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Williamsville, does not detail or track the history of grade changes. “When proper controls are not in place, there is the possibility of student grades being inappropriately altered,” DiNapoli … by these system weaknesses.” During the audit period of July 2013 to May 2015, auditors reviewed 90 grade changes …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesOperational Advisory No. 22
… – Office of Operations is pleased to announce SFS is now available for normal procurement and payments (P2P) operations after the Enterprise Enhancement (EE1) project upgrade in functionality. The following summarizes … by EE1. Contracting Contract lines – Contracts within SFS now have the capability to define specific components of the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Economic Development (DED): Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC) …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… by Lifeline Center for Child Development, Inc. (Lifeline) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Lifeline’s CFR for the fiscal year ended June 30, 2015, … reported by Lifeline Center for Child Development Inc on its Consolidated Fiscal Reports were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualDiNapoli Releases July Cash Report
… Tax revenues through the first four months of the State’s fiscal year came in $17.7 million lower than the Division of the Budget’s … Tax revenues through the first four months of the States fiscal year came in $177 million lower than the Division of the Budgets latest …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportContributions – Special 20- and 25-Year Plans
… Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For … required when you elect this plan are taxable, meaning they will be taken from your earnings after taxes and … plan, the additional contributions required are taxable, meaning they will be taken from your earnings after taxes and …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsState Agencies Bulletin No. 1993
… Purpose The purpose of this bulletin is to provide the Division of Homeland Security and Emergency … Allowance may be submitted beginning Administration Pay Period 23L, paychecks dated 03/02/2022. Eligibility … title and was required to wear a uniform; and Did not receive a regular uniform service. An employee who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fire