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Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The … the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require … and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)

… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423

Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)

… 2012 is $4,012,006. Key Findings Town officials have not closed out a capital project for a dump closure with a … reserve funds and exceeded the Board-authorized amount when funding two reserves by a total of $101,445. Key … fund. Ensure that reserve funds are approved by OSC when the reserves are established. Monitor the balances in …

https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235

Village of Whitney Point – Cash Disbursements (2013M-69)

… 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69

Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)

… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected … Background The Stockport Volunteer Fire Company No. 1 is a volunteer organization located in the Town of Stockport, … fire protection for the Town. The Executive Committee is responsible for the Company’s overall general and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015m

Town of Clifton Park – Information Technology (2020M-162)

… the Town paid an IT service provider more than $98,000 in 2019, officials did not define the provider’s … for managing, and monitoring user access to, the Town’s network and computers. Fourteen user accounts belonged to … action. Appendix B includes our comments on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162

Saranac Central School District - School District Website (S9-19-30)

… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … appended property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30

Central Square Central School District - School District Website (S9-19-29)

… property tax report card. Should enhance transparency by: Posting all audit reports, CAPs and comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29

Wyoming Central School District – Professional Services (2020M-152)

… District (District) officials used a competitive method to procure professional services and entered into written … District officials did not always use a competitive method to procure professional services or enter into written … Enter into written agreements establishing the services to be provided and the basis for compensation. District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152

Village of Arkport - Information Technology (2019M-203)

… IT security policies, periodically review and update all IT policies and procedures to reflect changes in … services to be provided, and addresses confidentiality and protection of personal, private and sensitive information …

https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203

Town of Hounsfield - Claims Auditing (2019M-215)

… reviewed, totaling $783,400, the Supervisor paid $124,000 in claims (16 percent) that were either not presented to the … prior to Board audit. Ensure that Town personnel involved in the procurement process are aware of, and comply with, …

https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215

Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)

… complete report - pdf] Audit Objective Determine whether Department officials ensured financial activities were … to adequately account for all collections received by the Department and ensure deposits are made timely and intact (in … and records are annually audited when required by law. Department officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m

Genesee Valley Central School District - Financial Management (2019M-231)

… appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)

… As a result, voters were not afforded the opportunity to ratify or reject the Board’s decisions or have assurance … $149,000 in additional work that were not presented to and approved by the voters. The Board did not … Present future capital project plans transparently to voters. Competitively bid change orders exceeding the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex

CUNY Bulletin No. CU-719

… requested new voluntary deduction codes to accommodate new Metro+ deductions. Effective Dates Effective Institution, … new deduction codes: Deduction Code Description ATX17D Metro+ Ind Std Full Rdr Aft Tx ATX19D Metro+ Fam Std Full Rdr Aft Tx BTX17D Metro+ Ind Std Full Rdr …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insurance

Belfast Central School District – Reserve Funds (2021M-135)

… Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. Overfunded two … comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances to determine whether the amounts reserved are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135

Overview – Information Technology Contingency Planning

… In general, a business continuity plan focuses on strategies for sustaining an organization’s critical … to prepare an IT contingency plan will vary depending on the size and sophistication of your organization’s …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview

IX.7.J Final Reports – IX. Federal Grants

… either programmatic, financial, or both. Since the SFS is New York State’s official book of records, the amounts … listed in any final financial report should be traceable to SFS records. State agencies are required to reconcile … records to federal award records before the final report is prepared and filed with the federal awarding agency. At …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reports