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Acceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep … by the employee that full hours were worked, except for time charged to accruals for vacation and other leave … the system should also include the signature of the official’s supervisor, when applicable, to certify the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsHarford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial … The Harford Fire District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170York Central School District – Network Access Controls (2022M-93)
Determine whether York Central School District District officials ensured network access controls were adequate
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Wappinger – Financial Condition (2013M-94)
… the Town’s financial condition and budgeting practices for the period January 1, 2010, through December 31, 2012. … five-member Town Board is the legislative body responsible for overseeing the Town’s operations and finances. The 2012 … Develop realistic revenue and expenditure estimates for the annual budgets. Maintain a detailed record of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Watertown Fire District – Procurement (2022M-155)
… at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Town of Franklin – Financial Condition (2018M-8)
… Board effectively monitored the Town’s financial condition for the period January 1, 2016 through December 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2018 total approximately $1.7 million. Key Findings Since … reliance on TOV Highway fund balance as a financing source for recurring expenditures. The Supervisor should provide the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8IX.2.A Acronyms – IX. Federal Grants
… of Federal Regulations CMIA Cash Management Improvement Act DUNS Data Universal Numbering System Identification … Entity ID USDA United States Department of Agriculture WIA Workforce Investment Act WIC Women, Infants and Children Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardBeacon City School District – Information Technology (2023M-143)
… enabled network user accounts are additional entry points into a network and, if accessed by attackers, could …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Town of Hector – Employee Compensation (2024M-85)
… Audit Objective Determine whether Town of Hector (Town) employee compensation was authorized, accurate and supported. Key Findings Town employee compensation was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Required Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing Status …
https://www.osc.ny.gov/local-government/required-reportingSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… Purpose of Audit The purpose of our audit was to determine if internal controls are … a not-for-profit corporation that contracts with the Town of Johnstown, Fulton County, to provide fire protection to a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalCayuga County - Procurement and Claims Audit (2018M-274)
… Key Findings County officials: Did not seek competition for aggregate purchases from nine vendors totaling … bank account. The Clerk of the Legislature did not: Audit 26 claims totaling $76,804 before payment and approved 25 … or services when determining whether competitive bidding is required and develop procedures for procuring professional …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274DiNapoli Statement on Executive Budget Proposal
… starting point to continue the progress made. Still, there is much work to be done. The challenge for the state is to align spending with revenue while still meeting the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalDiNapoli: Wall Street Bonuses Rose Sharply in 2009
… at Goldman Sachs, Morgan Stanley, and JPMorgan Chase Investment Bank, which are more diversified than traditional … available on the securities operations at Citibank and Bank of America.) In a departure from past practice, most of …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009Management of Unexpected Delays and Events During Winter 2017-18
… held for the sampled events, in response to the two-day snow event on January 4-5, 2018; that meeting gave rise to 12 …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18DiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… greatest crisis in decades. Service has deteriorated and subway and bus ridership is falling. Since July 2018, the …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… State Comptroller DiNapoli. "Now, thanks to my partnership with Attorney General Underwood and the New York City … the defendant stole tens of thousands of dollars that was intended to help children – and then used those funds to … Inc., which were stored in a safe in her office. Mendez is charged with taking at least $50,000 from the safe over an …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitOpinion 92-31
… LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its … reports, bulletins or other information relating to the official acts and meetings of the officers, employees, … activity or pursuant to express statutory authority, it is not a proper municipal purpose to raise revenues by …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2012-1
… Sales (purchases of highway related products from company owned by a member of a town board of assessment review) REAL … Review (purchases of highway related products from company owned by a member of a town board of assessment review) …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1