Search
Village of Cato – Water Financial Operations (2023M-145)
… errors totaling $7,903 which included $6,607 that should have been billed and collected and $1,296 in overbillings. … water produced and purchased to water billed to identify any variance. Review water rates and assess reserve balances … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… audit period. Our review determined BOCES officials may have been able to reduce overtime by up to $28,337, or almost 11 percent. BOCES officials: Paid a …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Purpose of Audit The purpose of our audit was to review internal controls over information technology (IT) equipment and user access and to review potential conflicts of interest for the period July … office of new hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictFreeport Union Free School District – Financial Condition (2016M-300)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Board appropriated an average of $8.7 million each year to finance operations for the 2013-14 through 2015-16 fiscal … overfunded. Key Recommendations Develop a written plan to reduce the level of unrestricted fund balance to legal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… seven-member Board of Education, operates four schools with approximately 2,200 students. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and … former clerk of the works was arrested for defrauding the New York State and Local Retirement System out of $52,514 in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… did not maintain appropriate IT asset inventory records or establish adequate IT controls over network user accounts. … able to process paychecks, vendor payments, student grades or State aid claims. Key Recommendations Establish adequate … generally agreed with our recommendations and initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsTown of Summit – Town Clerk (2024M-51)
… agreed with our recommendations and indicated they have taken corrective action. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Electronic Documents Submission System (EDSS)
… form is intended to be used when your government entity does not have a Government Authorizer available to establish the …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssAccounts Payable Advisory No. 46
… and procedures regarding a proper invoice. When an invoice does not contain the required information outlined in Guide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 45
… email address for PO dispatch. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 7 – … now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the existing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchOverview – Enhanced Reporting
… When you report to NYSLRS, you upload and submit an enhanced report file or use the manual … depending on the data you need to submit. If you choose to upload a report file, your file must be formatted as a …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overviewBrunswick Central School District - Online Banking (2020M-6)
… officials did not provide IT security awareness training to IT users. Sensitive information technology (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt a comprehensive online banking policy. Monitor computer use …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6DiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… Thomas P. DiNapoli made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the Capitol a year ago attacked the heart of our democracy. They were driven by lies to disrupt the …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolOperational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide to Financial … clean-up activities necessary to ensure SFS data complies with these standards on a quarterly basis. SFS will schedule … Bureau of Analysis, Support, and Knowledge Transfer (ASK) with any general questions you have regarding the content of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryDiNapoli Announces Latest Fiscal Stress Scores
… in a stress category. However, a “no designation” rating does not necessarily indicate an absence of fiscal stress. … For municipalities that have not filed or designated inconclusive, visit: …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases School Audits
… – Financial Condition (Erie County) District officials have reduced unrestricted fund balance to within the … approved payments for non-BOCES claims that did not have adequate supporting documentation, lacked sufficient … that funds are to be deposited without delay, but it does not specify a maximum limit for the time between receipt …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-590
… reimbursed by the CUNY RF. The work may be performed in any facility but must be paid from the college where the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundation