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Skaneateles Central School District - Online Banking (2019M-2)
… adequately segregated the duties of employees responsible for online banking transactions and adequately established … online banking policy to clearly describe the procedures for authorizing and processing transactions. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Seneca Falls - Financial Management (2018M-266)
… report - pdf] Audit Objective Determine whether the Board and Town officials effectively managed and provided oversight of the Town’s financial operations. … total unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 million and $3.8 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of Lloyd - Information Technology (2019M-36)
… loss. Key Findings Employees accessed nonbusiness websites for personal use. The Board did not provide IT security awareness training for employees who used Town IT assets. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Town of Stafford - Procurement (2018M-134)
… the Town used a competitive process to procure goods and services. Key Findings The Board has not developed an … procurement policy. Officials did not always obtain quotes in compliance with the procurement policy. The Town may … in the procurement policy. Key Recommendations Review and update the procurement policy annually. Ensure compliance …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Central Valley School District - Separation Payments (2018M-153)
… employees during the audit period and found that, except for minor discrepancies, the payments were accurately paid in … review of separation payment calculations was performed for all payments processed in the payroll system during the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… mileage records are not compared to fuel consumption. Storage tanks are not adequately secured or inspected. Fuel … records are compared to vehicle fuel consumption. The storage tanks are inspected monthly. The Supervisor of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Pocantico Hills Central School District - Procurement (2018M-187)
… Determine whether District officials sought competition for goods and services not subject to competitive bidding. … from 26 providers paid $1.08 million and found, except for minor exceptions which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Onondaga County Probation Department - Financial Operations (2018M-147)
… Recommendations Review and update policies and procedures for the enforcement of County fees and ensure staff properly … adequate cash collection and disbursement procedures for restitution and County fees. Establish procedures to …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Lake George Central School District - Purchasing (2018M-167)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to … policy to provide guidance for payments received at the Department. The Department did not receipt and remit money in a timely … Determine whether payments received by the Recreation Department were properly receipted deposited and reported to …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19West Seneca Fire District #4 – Procurement (2020M-52)
… District officials were unable to provide written quotes for 42 purchases totaling $149,854 to demonstrate competitive … Update the procurement policy to provide guidance for purchases in which alternative proposals or quotations …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Unified Court System Bulletin No. UCS-169
… the new Code 542. The vendor will submit all transactions for enrollments, cancellations and/or changes on a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-169-new-deduction-code-542-amalgamated-lifeState Comptroller Thomas P. DiNapoli Statement on NYC Finances
… 2024 budget increased spending to address growing demand for services using stronger than expected revenues and … risks are on the horizon, however. Unbudgeted costs for housing asylum seekers and other humanitarian efforts …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesState Agencies Bulletin No. 1490
… At the request of OMCE, OSC has increased the eligibility for OMCE Special Benefits to include employees in bargaining … in Bargaining Unit 06 will continue to be eligible for this deduction code. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1490-increased-eligibility-deduction-code-548-omce-special-benefitsState Agencies Bulletin No. 1502
… At the request of OMCE, OSC has increased the eligibility for deduction code 209 to include employees in Bargaining … in Bargaining Unit 06 will continue to be eligible for this deduction code. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidentialState Agencies Bulletin No. 776
… information regarding Bargaining Units 81 and 91, refer to Payroll Bulletin No. 685 Effective Date(s) Institution … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/776-council-82-afscme-dues-and-agency-shop-fee-increaseDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… stairway treads; exposed, sharp metal objects; station platform cracks; and an oil leak on the station platform. Several of the defects involved water conditions … http://www.osc.state.ny.us/audits/allaudits/093017/16s11.pdf Read the report on the SIR, or go to: …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsOpinion 88-45
… may be renewed, the notes, including all renewals, shall mature not later than the last day of the second fiscal year … than fifty per centum of the amount of such notes shall mature in the first fiscal year succeeding the fiscal year in … or refer to a plan for financing the entire cost of the improvement. The Local Finance Law also contains requirements …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 97-1
… are apportioned to plan participants on the basis of full valuation of taxable real property, the authority's full valuation will be the same as that of the village. Any … past liability in accordance with the local law providing for the experience rating, or the county's rules and …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… 189-a of the Town Law sets forth joint meeting, joint public hearing and permissive referendum requirements …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21