Search
Broadalbin-Perth Central School District – Online Banking (2020M-144)
… result, five of the six online banking users were allowed to access nonbusiness websites prohibited by the policy. Provide IT security awareness training to all online banking users. Sensitive information technology … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144XV.16.B Sole Custody Reporting – XV. End of Year
… to the Commissioner of Taxation and Finance within 7 days of the succeeding month. Refer to Chapter XIV, Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingTown 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 … Key Finding We commend the Board for their efforts to provide oversight of the financial operations of the Town. … records could be improved by comparing the check images to the Board-approved claim vouchers, or to payroll …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Herricks 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, … have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees absent on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Town of Moriah - Leave Accruals (2019M-168)
… report, are corrected. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168DeRuyter Central School District - Information Technology (2019M-175)
… whether District officials ensured students’ personal, private and sensitive information (PPSI) was adequately … whether District officials ensured students personal private and sensitive information PPSI was adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Village of Delhi - Disbursements (2019M-204)
… plus $500 to cover the Village’s insurance deductible with a one year conditional discharge. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… claims auditor when required. District officials agreed with our findings and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mState Comptroller DiNapoli Releases School District Audits
… Bloomfield Central School District – Network and Financial Software Access Controls (Ontario County) District officials … by claiming for all eligible Medicaid services provided. Claims were not submitted for reimbursement for at least … 17 purchases totaling $27,231. Further, contract award and pricing information was lacking on seven purchases made …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: School Bus Safety Needs Improvement
… boards need to act quickly to address their district's shortcomings identified in our audit." DiNapoli's audit … safety training and were annually approved by the district superintendent. Auditors also looked into whether or not … identified in the audit, including: Ensuring that the superintendent annually approve all drivers that transport …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementState Comptroller DiNapoli Releases Audits
… of state agencies’ continuity of operations planning for major unexpected events. Auditors tested a sample of 11 … the division. Auditors also identified some opportunities for improvements. In a follow-up, auditors found the division … to ensure compliance with contract terms and deliverables. For 14 of the 20 contracts reviewed, ITS provided adequate …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Opinion 91-30
… or employee has an "interest" in any contract with the municipality if he or she receives a direct or indirect … claim, account or demand against or agreement with the municipality (see General Municipal Law, §800[2]). An … page 3). Further, section 104 expressly provides that the municipality purchasing from the State contract vendor "shall …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 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-88-44X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… Date – Date the vendor certification was added to the SFS. Certificate Begin Date – Date the vendor certification began. Certificate Expiration – Date the vendor certification ends, … certification designation, certification number, and certificate including the start and expiration dates) to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationLivingston County Probation Department – Financial Operations (2016M-404)
… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately … Department reported collections of approximately $254,000 during 2015. Key Findings The Department makes little or no … to produce adequate periodic reports, including reports of all cases with amounts outstanding and in arrears, to assist …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Town of St. Armand – Selected Financial Operations (2017M-142)
… condition; whether Town officials effectively managed the billing, collection and enforcement of water and sewer … adequate guidance and improve internal controls over billing, collecting and enforcing water and sewer charges. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Divorce – Article 14 Benefits
… may be revoked for the Ordinary Death Benefit, the Cash Refund Contributions option and the Five and Ten Year Certain options. Survivor Benefit beneficiaries for retirees who …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – New Career Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Career Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1513/divorce