Search
Unified Court System Bulletin No. UCS-234
… Insurance (code 525) for the Association of Surrogates and Supreme Court Reporters within the City of New York. Affected … Employees represented by the Association of Surrogates and Supreme Court Reporters within the City of New York in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesState Agencies Bulletin No. 1040
… Purpose To inform agencies of the elimination of Advanced Earned Income Credit Payments. Background The elimination of the Advanced Earned Income Tax Credit (AEITC) is part of … To inform agencies of the elimination of Advanced Earned Income Credit Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitcBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… audit was to determine whether the Commission’s financial activities were properly recorded and reported, whether cash … October 31, 2016. Background The Burnt Hills-Ballston Lake Youth Recreation Commission was established in 1973 by … children within the boundaries of the Burnt Hills-Ballston Lake Central School District. The Commission’s Board is …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesGlen Aubrey Fire Company – Board Oversight (2022M-139)
… there is an increased risk that funds could be subject to loss, theft or misappropriation. The Board did not: … or procedures. Properly prepare a budget and present it to the Towns or audit the Company’s records. Regularly review … and procedures. Properly prepare budgets and present them to the membership and the Towns annually. Review and approve …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… its usable life, accounted for approximately $66,000, or 70 percent, of these total repair costs. The Town Board …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Yonkers City School District – Fixed Assets (2015M-229)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets for the … as disposed of did not have disposal request forms from the departments responsible for those assets. Key … have tags affixed to them, locate the missing inventory items identified in this report, maintain accurate asset …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Area #6 – Patch Management – Information Technology Governance
… systems running those programs from attacks. A patch can be an upgrade (adding features), computer bug fix, new … can look for and exploit unpatched software. Additionally, when vendors stop supporting certain software versions, they … Without ongoing updates, security weaknesses and bugs in the software can be exploited by attackers in a wide range …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementTown of Erin – Town Clerk and Justice Operations (2016M-315)
… through June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… – pdf] Audit Objective Determine whether Ulster Board of Cooperative Educational Services (BOCES) officials … access, or loss. As a result, BOCES had an increased risk of inappropriate access by users with malicious intent. In …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42West Islip Union Free School District – Financial Management (2022M-40)
… - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Putnam Valley – Purchasing (2013M-193)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is … authorized, accurate and for legitimate purposes and, where applicable, if reimbursed expenses were appropriate and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Loan Payroll Deductions – Enhanced Reporting
… Retirement Online notifies employers when to start and stop deductions …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … without the Board’s approval. The Board approved this payment after the claim was paid. Key Recommendations Require … use fees. Perform a thorough audit of all claims prior to payment, unless allowed by Town Law to be paid prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Town of Owasco – Highway Department (2020M-128)
… officials adequately oversaw highway purchasing, planning and interfund charges. Key Findings Town officials did not adequately oversee highway purchasing, planning and interfund charges. We found 596 highway claims totaling … 599 claims totaling $356,815 did not have an approved PO; and 234 claims totaling $96,900 did not have documentation to …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128State Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… State Comptroller Thomas P. DiNapoli released a statement today after the arrest of Muge Ma following a joint … to hold this scammer accountable.” Press Release Chinese National Arrested For $20 Million Scheme To Fraudulently …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamTown of Boylston – Procurement (2021M-56)
… used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, … Recommendations Use competitive methods to procure goods and services, including professional services. Review and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56New York Mills Union Free School District – Procurement (2020M-79)
… officials sought competition for the purchase of good and services not subject to competitive bidding. Key Findings … or verbal quotes were obtained for the purchase of goods and services from 13 vendors who were paid $73,032. Key … The purchasing agent should oversee the purchasing program and ensure purchases are made in compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … Determine whether Deer Park Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Educational Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal services. Specifically, the law requires certain information to be filed with the Office … Reporting Services Provided by Lawyers and Law Firms Education Law Section 2053 …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053West Babylon Union Free School District – Claims Audit (2024M-62)
… audited claims. Key Findings The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods and services may not have been received, and incorrect or inappropriate claims … documentation. 21 claims totaling $3.1 million were not audited prior to payment in accordance with New York …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62