Search
Town of Jay – Records and Reports (2023M-22)
… were not prepared monthly or properly prepared for all bank accounts. Key Recommendations Maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Town of Covington – Town Supervisor (2013M-371)
… technical skills or contracting with an accounting firm to fulfill certain financial duties, subject to Board …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… 1, 2012 through June 30, 2013. Background The Town of Charleston is located in Montgomery County and has a …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Town of Butler – Highway Asset Accountability (2024M-115)
… the Town of Butler (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. As a result, there is an … the Town of Butler Town officials adequately safeguarded and accounted for Highway Department Department assets …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… January 1, 2013 through May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… The District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the … proposals for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … the procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Fonda-Fultonville Central … School District – Reserves Management (Montgomery County) The school board did not properly fund, use or manage reserve … funds according to applicable laws or best practices. The board did not define the financial objectives including …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsOrdinary Death Benefit – Special 20- and 25-Year Plans
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … last date you were receiving earnings, on an authorized medical leave of absence or receiving workers’ compensation …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… segments. Firewalls control network communications using rules that specify which communication types are allowed … the network administrator should configure firewall rules to allow only those communication types that are needed … by comparing communication characteristics to defined rules. Understanding the capabilities of each type of …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detection2015 Year End Report
… Purpose The objective of our examination was to determine whether … by claimants and medical providers (claims) during the period January 1, 2015 through December 31, 2015 and … The objective of our examination was to determine whether daily workers …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs agencies how to request a change to a voucher after submittal to the Office of the State … This section informs agencies how to request a change to a voucher after submittal to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscXIV.13.A Overview – XIV. Special Procedures
… New York State Finance Law §179- f requires the State to pay vendors promptly … New York State Finance Law 179 f requires the State to pay vendors promptly within …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewRecord of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… or to a folder on your computer. Fill out the top of the form with your information. Use a new row for each activity … If you have questions about using the template, our sample ROA may help, or you can email the Pension Integrity …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateState Agencies Bulletin No. 2130
… Construction Fund 28990]), City University of New York (70***) or State Insurance Fund (00640, 00650) since their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2130-paycheck-distribution-april-20-2023-institution-cycle-paychecksState Agencies Bulletin No. 2133
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC … As we await the enactment of the New York State NYS fiscal year 202324 budget OSC would …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2133-paycheck-distribution-april-26-2023-administration-cycle-paychecksState Agencies Bulletin No. 2134
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC … As we await the enactment of the New York State NYS fiscal year 202324 budget OSC would …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District … controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… do not indicate when or at what monetary threshold it is appropriate to use written RFPs or written or verbal … made; and BOCES officials told us that they did not seek competition for certain providers because it was not required by their policy. BOCES did not have …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesNiagara County – County Bridge Maintenance (S9-13-2)
… from 2002 through 2011, the County had an average of 13 flags. We examined all 65 flags issued during our scope period from 2007 to 2011 to … responses and/or actions on behalf of the County. Of these flags, 11 lacked sufficient documentation to determine the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether … over departmental cash receipts and information technology for the period July 1, 2011, through May 31, 2013. Background … application, we found that the School Business Executive has been granted administrative rights to the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected