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North Tonawanda City School District – Information Technology (2023M-102)
… properly managed user account permissions in the financial application but did not properly secure user account access … manage user account permissions in the student information application . As a result, there is a significant risk that … an employee separated from the District. Educate users on data privacy and security awareness. Develop an IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Operational Advisory No. 31
… reason will be noted in the comments) Agencies must attach all supporting documentation at the time of transaction … transactions). In addition, agencies are reminded that all transactions are subject to all audits and must be submitted, approved and posted in …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeValhalla Union Free School District – Financial Condition (2015M-333)
… 2011. Key Recommendations Develop realistic budgets based on the prior year’s actual results and anticipated operating … funds to unrestricted fund balance, where allowed by law, or to other, necessary reserves established and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333DeRuyter Central School District – Financial Condition (2015M-119)
… 31, 2014. Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in … $10 million. Key Findings The Board has appropriated a significant amount of fund balance for the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Unified Court System Bulletin No. UCS-267
… units who meet the eligibility criteria: Union Name BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 Ninth Judicial District Court … and Unrepresented employees (BU’s 86, 88, CT). Effective Date(s) The Location Pay and Location-Mid Hudson Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… 35 of GM. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Comptroller DiNapoli Releases School Audits
… and the Starpoint Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… with the overtime policy. The Superintendent told us that she permitted two noninstructional employees to earn overtime while they worked from home. However, this is neither specifically authorized nor … for 392 hours of overtime totaling $8,513 while working at home. Key Recommendations Document prior approval and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mVillage/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Purpose of Audit The purpose of our audit was to examine the Village/Town’s receivables for parking … over parking, vehicle and traffic, criminal, civil, and small claims cases. The Justices are responsible for all Court …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… or complete adequate cost-benefit analyses (CBAs) for proposed projects before approving them. Charge some … reported capital investment and salary information for reliability or compare it to estimates in project … supported by adequate documentation, provided to the Board for evaluation and compared to project goals as stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaState Comptroller DiNapoli Releases School District Audits
… state aid for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, … Auditors estimate the district will pay about $11,000 in interest expense on the surplus debt proceeds. … service level agreements with its IT service providers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Audits
… and transportation. As a result, the state earmarked $15 million each from 2019-2020 and 2021-2022 to address the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Opinion 98-14
… be in such form and contain such information as the budget officer prescribes. A town may not, by local law, supersede … revenues in accordance with the classification of accounts prescribed by the State Comptroller pursuant to … Highway Law, §271. 3 Prior to 1983, the Uniform System of Accounts prescribed by the State Comptroller required that …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Fort Ann Central School District - Fund Balance Management (2018M-119)
… property taxes. Adopt realistic annual budgets based on historical or other known trends. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Unified Court System Bulletin No. UCS-169
… Purpose To notify agencies of the new voluntary group term life insurance (Code 542) available to certain employees of the Unified Court System through Amalgamated Life Insurance Company. Affected Employees Unified Court System … To notify agencies of the new voluntary group term life insurance Code 542 available to certain employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-169-new-deduction-code-542-amalgamated-lifeTown of Elba - Real Property Tax Exemptions (2018M-261)
… $6 million, on properties with a total assessed value of $15.5 million. The Assessor: Granted or subsequently …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261SUNY Bulletin No. SU-140
… Purpose To notify SUNY agencies of the new Deduction Code 536 . … update is not available for this deduction. Questions To obtain information on enrollment and benefits provided or to cancel the deduction, employees should contact Liberty … To notify SUNY agencies of the new Deduction Code 536 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-140-new-deduction-code-536-liberty-mutual-insuranceState Agencies Bulletin No. 1413
… for enrollments, cancellations, and/or changes in a weekly file. Agency update access is not available for this deduction. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1413-new-deduction-code-555-council-82-voluntary-insuranceState Agencies Bulletin No. 739
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in … September 5, 2007 Background Council 82 has requested a new deduction code for Colonial-Paul Revere Insurance Company … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/739-new-deduction-code-537-colonial-paul-revere