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Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. The District had the following unneeded … (IT) control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, as the District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… indicate the amount of money received at each fundraising event and did not always maintain adequate records to … of the amount of money collected at each fundraising event and the source of each bank deposit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Village of Arkport - Information Technology (2019M-203)
… Village information technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide … that sufficiently defines the role and responsibilities of each party, includes all services to be provided, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Tri-Valley Central School District - Financial Management (2020M-17)
… balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated surplus balance exceeded the statutory limit each of the last … Return excess funds in the tax certiorari reserve to the surplus fund balance in the general fund in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningState Police Bulletin No. SP-151.1
… Bulletin No. SP-151 . Purpose The purpose of this bulletin is to notify agencies of a Description change to voluntary … and/or changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsPutnam Central School District – Fund Balance Management (2020M-27)
… the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27DiNapoli Statement on NYC's 2025 Budget Modification
… that were canceled last year and make up for cost overruns on cash and rental assistance, which continue to outpace the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationPartial Lump Sum Payment – Special 20- and 25-Year Plans
… lump sum payment at retirement? Yes, eligible members can choose to receive a partial lump sum payment (PLS) at retirement. To be eligible, you must: Retire under a special 20- or 25-year plan; Have …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentState Comptroller DiNapoli Releases Audits
… (SUS) to provide homeless outreach services. SUS is responsible for performing outreach services by carrying … a process in place to verify data. Auditors found that SUS is failing to assist homeless people to the extent possible … With the Reimbursable Cost Manual (2017-S-82) NYSARC is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… Thomas P. DiNapoli and United States Attorney for the Northern District Richard Hartunian today announced the arrest and indictment of New York State Assemblyman … funds and falsely collecting travel reimbursements. The 23-count state indictment accuses the Southeast Queens …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in July
… Comptroller approved 1,580 contracts for state agencies and public authorities valued at $2.7 billion and approved nearly 1.8 million payments worth more than $9.1 billion. The office rejected 209 contracts and related transactions valued at $2.4 billion and nearly …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… and drayage in, cartage, import duties, handling and storage costs Specific in-transit insurance charges Sales, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Agencies Bulletin No. 1350
… code not checked ” or “ Other SSN ”: Send a notification letter to employees who appear on the NPAY752 with this … Personnel or Payroll Office as soon as possible. (A sample letter which agencies may use is provided.) Agency payroll officers should retain a copy of each letter and any response from employee for four (4) calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases Municipal & School Audits
… controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. Auditors … follow after an unexpected IT disruption or disaster. As a result, district officials have an increased risk they may … and current accounting records. Specifically, the village does not maintain up-to-date budget-to-actual reports to aid …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… York City Department of Finance (DOF): Selected Aspects of Parking Violations Operations to Collect Fines and Fees … (2021-F-13) An audit issued in December 2019 found that parking summonses sent to collection agencies were not …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two systems, which pay retirement and … actuarial assumptions recommended by NYSLRS’s actuary, who is required to complete an annual report . The … assumed rate of return lower than New York’s state pension is the Kentucky Employees Retirement System. New York manages …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024State Comptroller DiNapoli Releases Audits
… For example, the audit identified inconsistencies with how OMH collected data on “new individuals served,” which … the plan. Office of Temporary and Disability Assistance – Reimbursement of Homeless Shelter Providers – Rescue Mission … $2.9 million. The audit found that, by design, the office does not monitor shelters’ costs claimed for reimbursement to …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-audits