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Cortlandville Fire District – Credit Cards (2020M-57)
… The District incurred penalty charges totaling $393 for late payments and $192 for interest. Key Recommendations … payments occur in a timely fashion to avoid incurring late fees and interest charges. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… Amount in SFS, the State agency must reduce both the funds reservation and contract lines on the original … of the amended original contract. Agencies must reserve funds for the new contract as detailed in XI.2.C Contract Funds Reservation . The notification to the vendor of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsSecurity Over Critical Systems (2023-S-24)
To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s24.pdfUser Access Controls Over Selected System Applications (2019-S-34) 180-Day Response
To determine whether access controls over select State University of New York Upstate Medical University (Upstate) system applications are effective to prevent unnecessary or inappropriate access to those applications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s34-response.pdfUser Access Controls Over Selected System Applications (Follow-Up) (2021-F-8)
To determine whether access controls over select State University of New York Upstate Medical University (Upstate) system applications are effective to prevent unnecessary or inappropriate access to those applications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f8.pdfSecurity Over Critical Systems (2023-S-24) 180-Day Response
To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s24-response.pdfTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… a population of approximately 15,000. The Town is governed by a five-member Town Board which comprises the Supervisor … One abstract with no supporting claim detail was signed by four Board members certifying that they had audited and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… a population of approximately 330. The Town is governed by an elected five-member Town Board. Budgeted appropriations … process to ensure that the Clerk recorded and deposited money collected for cottage rentals in an accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The ARC of Ulster-Greene (Ulster-Greene) on its … calculated, adequately documented and allowable under the State Education Department’s (SED) guidelines, including the … for preschool special education services through rates set by SED. These reimbursement rates are based on financial …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualShenendehowa Central School District – Claims Processing (2016M-137)
… of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in Saratoga County. The District, which … appropriate procedures over the claims processing function to ensure that claims were properly itemized and supported; the goods or services had been received and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Valley Stream Central High School District – Payroll (2016M-19)
… Purpose of Audit The purpose of our audit was to review the District’s payroll transactions for the period … The Valley Stream Central High School District is located in the Town of Hempstead, Nassau County. The District … approximately $108 million. Key Finding District officials have effectively ensured the accuracy of salaries and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Beacon City School District – Budget Review (B6-13-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Fabius-Pompey Central School District – Budget Review (B3-15-9)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … budget complies with the property tax levy limit set by statute. Key Recommendations There are no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Beacon City School District – Budget Review (B6-14-10)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Chenango Valley Central School District – Budget Review (B4-15-8)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective controls … policy or implemented procedures requiring each employee to maintain a time sheet to be signed by the employee and their supervisor. The …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Schoharie Central School District - School Lunch Operations (2019M-19)
… in three months if they purchased milk from the New York State Office of General Services (OGS) cooperative bid. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Westchester Community College – Fixed Assets (2017M-78)
… Purpose of Audit The purpose of our audit was to review controls over the College’s fixed assets for the … County and the State University of New York and is located in Valhalla, New York. The College is governed by a 10-member … $3.8 million, respectively. Key Finding College officials have adopted effective fixed asset policies and procedures. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78State Agencies Bulletin No. 2162
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the taxable fringe … for 2023. Affected Employees: Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … for reporting and tax withholding purposes only and does not increase the employees’ compensation. Tax Information: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023