Search
Village of Arkport - Information Technology (2019M-203)
… written agreement with the IT vendor for services provided to the Village. Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were communicated confidentially to Village officials. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Tri-Valley Central School District - Financial Management (2020M-17)
… fund balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations … and the amount of fund balance that will be used to fund operations. Return excess funds in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningPutnam Central School District – Fund Balance Management (2020M-27)
… multiyear financial plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Kings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over its fuel inventory … accountability and there were no written procedures to provide guidance to employees. Officials did not reconcile fuel pump readings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… internal controls over tenant rents and claims processing for the period October 1, 2013 through June 30, 2015. … Board of Commissioners. The Authority’s operating budget for the 2014-15 fiscal year totaled approximately $2.5 … Key Findings The Board did not adopt adequate policies for tenant rent collections to ensure that payments were …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… fire protection services for the Town of Mamakating and is located in Sullivan County. During our audit period, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Fabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. … FabiusPompey Central School District Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Franklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and … which is governed by an elected five-member Board of Education, operates two schools with approximately 690 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Sandy Creek Central School District – Reserve Management (2023M-43)
… from the reserve. $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to be restricted for debt payments. $244,418 was transferred to the retirement contribution reserve without Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43DiNapoli Statement on NYC's 2025 Budget Modification
… projections. The preliminary budget, due in January, is expected to include updated economic and revenue …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationState Agencies Bulletin No. 1435
… of each letter and any response from employee for four (4) calendar years in the event of an OSC review and/or IRS … should document and retain this information for four (4) calendar years in the event of an OSC review and/or IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedCUNY Bulletin No. CU-387
… Specialist and Lead Theater Technician Effective Date(s) Increases may be submitted in Pay Period 16C … Memorandum of Agreement between the City University of New York and IATSE Local One dated August 6, 2009. The new rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General … stolen over $180,000 in pension benefits issued by the New York State and Local Employees Retirement System to his …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionState Comptroller DiNapoli Releases School District Audits
… adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials did not … County) District officials did not always seek competition to procure goods and services. As a result, they may not have … The district did not have proper documentation to support that a bus purchase totaling $121,928 was …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… serve in the office he cared so deeply about and worked so hard to make effective." … Edward Regan was a giant among men …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. … In these limited situations, the agency must be able to demonstrate to BSE that expediting the review and approval of vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsAccounts Payable Advisory No. 58
… Unique Invoice Number Requirements Reference: Guide to Financial Operations (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the Statewide Financial System (SFS) requires agencies to enter a unique invoice number on each supplier’s voucher. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsLake George Central School District - Purchasing (2018M-167)
… disclosed that District officials lacked adequate evidence to show they sought competition for 28 purchases (47 percent) … The Board did not develop and implement procedures to seek competition for purchasing goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167