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Orchard Park Public Library – Audit of Claims (2016M-191)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of … Orchard Park Public Library Audit of Claims 2016M191 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… was to examine whether Library officials ensured that bank reconciliations were accurately performed and reviewed … duties related to the preparation and review of review bank reconciliations. Key Recommendation Ensure that bank reconciliations are performed by someone who is …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… corporation of the State, distinct and separate from the Town of Tonawanda in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… report - pdf] Audit Objective Determine whether extra-classroom activity (ECA) collections are appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsTown of Seneca Falls - Information Technology (2018M-218)
… adequately safeguard information technology (IT) assets. Key Findings The Board did not: Adopt IT policies and … Town officials did not: Ensure user accounts for former personnel were disabled or removed in a timely manner. … weaknesses were communicated confidentially to officials. Key Recommendations Adopt policies and procedures to …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Roosevelt Union Free School District - Information Technology (2019M-193)
… provide employees and officials with IT security awareness training. Key Recommendations Consider appointing a Chief … Ensure that computer users receive IT security awareness training and follow up training when District IT policies are updated. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Binghamton City School District – Information Technology (2019M-147)
… user accounts and disable those that are determined to be unnecessary. The Board does not have an adequate … (IT) services provided by the Broome Tioga Board of Cooperative Educational Services’ South Central Regional … do not provide periodic IT security awareness training to staff. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Town of Olive - Accrued Leave and Information Technology (2019M-84)
… agreement (CBA). Design or implement procedures to monitor compliance with their IT security policy. Key Recommendations Review and update the employee handbook to include guidance on … compensatory time. Design and implement procedures to monitor the use of IT resources, including personal use and …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Eldred Central School District - Financial Condition (2018M-138)
… revenues. Implement cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for subsidies and loans. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Suffolk County Community College - Information Technology (2018M-130)
… and student information system and online banking from unauthorized access and misuse. Key Findings The College … financial student information system and online banking from unauthorized access and misuse …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… Audit Objective Determine whether energy efficiency and recycling rebates and credits were issued in accordance with … identify the type and/or quantity of materials purchased. Recycling credits were not processed accurately resulting in … Determine whether energy efficiency and recycling rebates and credits were issued in accordance with …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain the Village’s overall … Key Findings The Board consistently overestimated revenues and underestimated appropriations in the sewer fund budgets … 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Town of Thompson - Board Oversight (2018M-69)
Town of Thompson Board Oversight 2018M69
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69State Agencies Bulletin No. 1579
… Purpose To inform agencies of the change in the New York City withholding tax rates. … on New York City personal income taxes requires changes to New York City withholding taxes for employees with taxable … To inform agencies of the change in the New York City withholding tax rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeState Agencies Bulletin No. 1950
… Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on 04/01/2019, which provides for dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsOpinion 92-39
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 739. The court in Wright , supra , discussed the U.S. Supreme Court case of Salyer v Tulare Water District , 410 US … Const, art I, §1; art II, §1). The Court relied upon the decision of the U.S. Supreme Court in Ball v James , 451 US …
https://www.osc.ny.gov/legal-opinions/opinion-92-39State Comptroller DiNapoli Report Details LIRR Delays in 2017
… Pennsylvania Station and the tunnels under the East River used by the LIRR) as well as an increase in incidents … include short platforms, which require passengers to walk through the train to board or exit. The report said the … the limited platform space at Penn Station and by the East River tunnels that connect Manhattan to Long Island, which …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017Opinion 91-60
… MUNICIPAL LAW, §§33, 34, 800[3], 801, 802: In connection with the State Comptroller's authority to oversee the … relative to potential conflicts of interest in connection with an examination into the accounts and financial affairs … certain officers and employees of municipal corporations with populations of 50,000 or more are required by article 18 …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 2000-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. VOLUNTEER FIREFIGHTERS - Eligibility (of out-of-state firefighter to volunteer on on-going basis) … firefighter who resides in another state and is a member of an outofstate fire department may volunteer at a New York …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15XI.17 Protest Procedures – XI. Procurement and Contract Management
… Rules and Regulations , to be used when an interested party 1 asserts to OSC that the State Comptroller should not … with the public contracting entity. However, an interested party may file an initial protest with OSC’s Bureau of … and could not have been reasonably known to, an interested party prior to the date by which a protest was required to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-procedures