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Town of Queensbury - Water System Cybersecurity (2018M-268)
Determine whether officials adequately safeguard electronic access to the Towns water system
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Portville Central School District - Cafeteria Collections (2018M-244)
… properly collected, recorded and deposited. Key Findings The Board did not adopt written cafeteria cash receipt … cash receipt duties were not properly segregated and the Cafeteria Manager did not adequately oversee the cash … and accounting of cafeteria cash receipts. Ensure all cafeteria collections are properly recorded in the point …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Schoharie Central School District - School Lunch Operations (2019M-19)
… and MPLH analyses. Ensure the District obtains the best price when making purchases. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Hornell City School District - Financial Management (2019M-38)
… operating surpluses negating the use of appropriated fund balance. Certain reserve balances were excessive. District … Discontinue the practice of appropriating fund balance that is not needed or used to fund operations. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Town of Bovina - Records and Reports (2019M-200)
… complete, accurate and timely accounting records and reports. Key Findings The Supervisor did not maintain … complete, accurate or timely accounting records and reports. The Board has not received financial reports since February 2018. Annual update documents (AUDs), …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Moravia Central School District - Fuel Inventory (2019M-183)
… District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area … and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not perform … periodic reconciliations to ensure fuel use is appropriate for District purposes. Perform stick-measured readings to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Taconic Hills Central School District – Financial Management (2019M-155)
… limit. Key Findings The Board overestimated appropriations by a total of $12.6 million from 2013-14 through 2017-18. As … approximately $6.5 million, exceeding the statutory limit by 13 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Schroon Lake Central School District - Claims Auditing (2019M-97)
… and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. Audit and approve claims before payment in accordance with New York State Education Law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… officials did not provide IT security awareness training to staff. Hardware and software inventory records were … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt comprehensive … recovery plan. Provide security awareness training to staff and maintain complete and up-to-date hardware and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyGreenport Union Free School District - Bank Reconciliations (2019M-161)
… whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Town of East Otto - Information Technology (2018M-156)
… a disaster recovery plan or formal backup procedures. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… The Board conducts a proper audit of claims. The Village’s check signing process is adequate. Key Findings Village … Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Crown Point Central School District - Claims Auditing (2018M-76)
Crown Point Central School District Claims Auditing 2018M76
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76State Agencies Bulletin No. 159
… use of the new deduction code 374, Property and Casualty insurance Affected Employees Employees in Bargaining Unit 01 … Police Benevolent Association are eligible for this new insurance program. Effective Date Checks dated May 4, 2000 OSC Actions The insurance company offering this new program, Liberty Mutual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01State Agencies Bulletin No. 1112
… Purpose To notify agencies that the pensionable overtime earnings … checks dated 12/29/11), OSC will update PayServ to reflect the pensionable overtime earnings limit of … Questions regarding this bulletin may be directed to Payroll Deduction mailbox. … To notify agencies that the pensionable overtime earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1112-tier-5-pensionable-overtime-earnings-limit-calendar-year-2012-employeesState Agencies Bulletin No. 1056
… 82 has requested a new voluntary deduction code for the New York Conservation Officers Association. OSC Actions … will automatically process deduction transactions using the Deduction Code 479. Note: The vendor will submit all transactions using the Deduction Code 479. Agency update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1056-new-deduction-code-479-new-york-conservation-officers-associationState Agencies Bulletin No. 251
… has been implemented. OSC will automatically apply this cap to grade 38 employees. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/251-public-employee-federation-dues-increaseJustice Court Fund - Town and Village Court Revenue Report Data Description
… Data Source Certified monthly reports submitted by town and village justices Justice Court Fund system … fees Distribution of prior year revenues (held by the State pending clarification for final determination) …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionNew York State Comptroller DiNapoli Statement on DACA
… "The Trump Administration's decision to end DACA today was cruel, immoral and … opportunity to work and live without fear of deportation. Today's announcement is a call to action for all of us to … The Trump Administrations decision to end DACA today was cruel immoral and unAmerican …
https://www.osc.ny.gov/press/releases/2017/09/new-york-state-comptroller-dinapoli-statement-dacaXI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… requests submitted to OSC for approval must be accompanied by a properly completed B-1184 Attachment A, B or C. Any such … without the required Attachment A, B or C may be returned by OSC to the agency non-approved. The Attachment A, B or C …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controls