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North Greenbush Common School District – Claims Auditing (2022M-112)
… North Greenbush Common School District (District) Board of Education (Board) ensured claims were supported, … as the claims auditor, because they were directly involved in accounting or purchasing functions, audited and approved claims resulting in an increased risk that improper or deficient claims could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Hate Crime Reporting
… period January 1, 2010 through March 12, 2014. Background New York State Executive Law requires all State, city, and local police agencies (agencies) to report crime …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Research Foundation of the State University of New York: Allocation and Budgetary … liabilities of Medicaid recipients to some of its healthcare providers. Because of the excessive claims, …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsSelected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 to …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Purpose of Audit The purpose of our audit was to evaluate internal … separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Liberty Central School District – Information Technology (2022M-73)
… of a system compromise is increased. Establish adequate information technology (IT) contracts with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Real Property Dispositions
… Island, the Queens West Development, and the Word Trade Center. According to the Port Authority’s 2014 Annual Report, … that they follow Administrative Instruction 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the AI is obsolete. The AI was last updated on October 2, 1990, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 2050
… (MFA) functionality for New York State Payroll Online (NYSPO). Affected Employees All state employees who … and W2s, and review personal information via ny.gov. In order to best protect users’ data, it was determined that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineEquine Health and Safety
… Purpose To determine whether the Gaming Commission (Commission) is monitoring and enforcing New York State rules and regulations designed to promote the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyState Comptroller DiNapoli Statement on State Budget Extender
… regarding the Legislature's passage of an extender bill to fund state operations: "The passage of a budget extender … avoid any disruptions, there may be a delay and employees on the institutional payroll should watch closely." … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-statement-state-budget-extenderOpinion 99-12
Concerning the procedure by which the outstanding indebtedness issued for the sewer districts and extensions may be charged to the entire area of a new consolidated sewer district
https://www.osc.ny.gov/legal-opinions/opinion-99-12State Agencies Bulletin No. 858
… to employees’ reportable taxable income and withholdings for 2008 Legal Reference Pursuant to Internal Revenue Code … Section 61, certain fringe benefits are considered income for tax purposes Affected Employees Employees who participate … add the value of CLEFR to the employee’s taxable income for 2008. The amount will be added through Time Entry using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008Baldwin Public Library – Payroll (2013M-335)
… 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335State Agencies Bulletin No. 1308
… representatives not directly involved with SFS should refer this bulletin to your agency Finance Officer or SFS … the accounting interface to SFS on March 28, 2013. Please refer to SFS for any information regarding when the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… was to examine the internal controls over the District’s financial operations for the period January 1, 2012, to March … and code of ethics policies, it has not adopted an investment policy, as required by statute. The Board also has … records to the bank statements monthly and follow up on any differences. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No.1824
… of this Bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, … Deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for … after the SFS blackout period ends. AC-230s submitted to reverse the overpayment in PayServ will continue to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1824-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsOpinion 92-4
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (supervised physical fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay … to justify the expenditure and the cost is reasonable in relation to the benefits received by the district. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether … distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) … Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Comptroller DiNapoli Releases School Audits
… audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord … and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany County) The school contracts with a not-for-profit foundation for various services. The contract with …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits