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Broadalbin-Perth Central School District – Online Banking (2020M-144)

… District’s (District) Board and District officials ensured online banking transactions were appropriate and information … Board and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a comprehensive online banking policy. Monitor online banking user compliance …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144

XV.16.B Sole Custody Reporting – XV. End of Year

… custody account balances will be available for agencies to use to report reconciled bank account information needed for the … Compliance with this requirement contributes immeasurably to accurate, complete and timely filing of required sole …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reporting

Town of Morris – Board Oversight (2013M-75)

… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for … 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected … $280,000, which included payroll disbursements. We did not find any material discrepancies. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75

Herricks Union Free School District – Overtime (2019M-127)

… monitor overtime for custodial employees. Paid overtime to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for non-emergencies. However, … scheduling some of these overtime payments could have been avoided or reduced. Paid $29,135 in overtime to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127

Town of Moriah - Leave Accruals (2019M-168)

… whether Town officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately maintained. We reviewed 15 employees’ leave accrual records during the audit period and found that …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

DeRuyter Central School District - Information Technology (2019M-175)

… District computers. Provide IT security awareness training to employees. Restrict user permissions to the network and the student information system software … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Review and update the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Village of Delhi - Disbursements (2019M-204)

… Village’s insurance deductible with a one year conditional discharge. Key Recommendations Ensure an individual …

https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m

State Comptroller DiNapoli Releases School District Audits

… and financial software access controls were adequate to protect district IT systems and data from unauthorized … access control weaknesses were communicated confidentially to officials. In addition, the district had 250 unneeded … permissions in the financial software, which allowed them to potentially control all phases of financial transactions. …

https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits

DiNapoli: School Bus Safety Needs Improvement

… evacuation, safe boarding and exiting, seasonal weather hazards, bus behavior and rules, and seat belt usage. Of the … not being identified on the buses or that identified hazards are not corrected in a timely manner. For example, …

https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvement

State Comptroller DiNapoli Releases Audits

… Buildings (2018-S-62) OGS has developed targets and plans to contribute toward EO 88 and complied with the guidelines. … of state agencies’ continuity of operations planning for major unexpected events. Auditors tested a sample of 11 … department for follow-up and appropriate action. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0

Opinion 91-30

… of interest if the town purchases materials in excess of $100 under the State or county contract. You ask whether a … of interest if the town purchases materials in excess of $100 under the State or county contract. You state that the … of interest if the town purchases materials in excess of $100 under State or county contracts from the corporation …

https://www.osc.ny.gov/legal-opinions/opinion-91-30

Opinion 88-44

… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract) GENERAL … in the contract between the town and the engineering firm with which the town contracts when the board member …

https://www.osc.ny.gov/legal-opinions/opinion-88-44

X.4.A Identifying Information – X. Guide to Vendor/Customer Management

… AND POLICIES The “Identifying Information” section of the Vendor Record contains useful information about the vendor. Information on this page can be edited only by the … The Identifying Information section of the Vendor Record contains useful information about the vendor …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-information

Livingston County Probation Department – Financial Operations (2016M-404)

… 2016. Background Livingston County is located in central New York and has a population of approximately 65,000. The …

https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404

Town of St. Armand – Selected Financial Operations (2017M-142)

… Purpose of Audit The purpose of our audit was to determine whether the Supervisor … managed the billing, collection and enforcement of water and sewer charges; and whether the Town had proper … procedures and the Supervisor provided adequate oversight of the disbursement of Town funds for the period January 1, …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142

Divorce – Article 14 Benefits

… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits can be affected by divorce, consult your attorney, contact our Matrimonial … our guide to Domestic Relations Orders and review our Divorce FAQs . …

https://www.osc.ny.gov/retirement/publications/1644/divorce

Divorce – New Career Plan

… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial … read our guide to Domestic Relations Orders and review our Divorce FAQs . …

https://www.osc.ny.gov/retirement/publications/1515/divorce