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XV.6.B Negative Payroll Balances – XV. End of Year
… be handled with the highest priority. In addition to the lapsing negative balances, agencies should also be proactive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesVeterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely served in our country’s Armed Forces. With crises and conflicts continuing around the world, this Veterans Day … have made on our behalf, putting their lives on the line and leaving family and loved ones behind to protect our …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliIntroduction – Information Technology Contingency Planning
… of an unplanned IT disruption involving the corruption or loss of data or other computer resources from human error, malware or hardware failure, for example, could significantly curtail …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionTown of Milan - Town Clerk/Tax Collector (2018M-257)
… the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town … the Town ClerkTax Collector maintained adequate records and properly deposited and remitted money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Town of Johnstown - Fuel Inventory (2019M-178)
… and perform periodic stick-measured readings of the fuel tanks. Prepare periodic fuel reconciliations comparing …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… officials did not provide IT security awareness training to employees. The Board did not develop a disaster recovery … personnel who use IT resources, including the importance of physical security and protection of personal, private, sensitive information (PPSI). Develop a …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141City of Tonawanda - Information Technology (2018M-146)
… employees were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … all necessary City personnel receive IT security awareness training and that training is provided whenever the IT policies are updated. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
Montezuma Volunteer Fire Department Financial Operations 2018M23
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… supporting documentation. Key Recommendations Ensure student treasurers maintain adequate documentation to support … documentation and for appropriate purposes. Prepare check disbursements only after receiving proper authorization …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mTown of Carrollton – Justice Court Operations (2018M-21)
Town of Carrollton Justice Court Operations 2018M21
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Cassadaga Valley Central School District - Financial Management (2018M-110)
… limit by more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 million were … include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted fund balance to within the statutory limit and use excess funds to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Village of Ballston Spa - Financial Condition (2017M-256)
… Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Red Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Randolph Central School District - Financial Management (2019M-232)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Forestville Central School District - Information Technology (2019M-170)
… Personal Internet use was found on computers assigned to employees who routinely accessed PPSI. Network and … control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Develop and implement written administrative regulations to further define the District’s acceptable use policy …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170South Jefferson Central School District – Payroll (2024M-31)
… wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. In addition, we reviewed payroll change reports for two months during our audit period to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… fire protection services to the Village of Waterford, Saratoga County. The Village also contracts with the Town of Waterford, Saratoga County, to provide services to portions of the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mElba Fire Department – Controls Over Financial Activities (2014M-286)
… Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mChenango Fire Company – Controls Over Financial Activities (2014M-290)
… Purpose of Audit The purpose of our audit was to examine the Company’s controls over … in Broome County. The Company provides fire protection to the Towns of Chenango, Dickinson and Barker and to four …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSaratoga Youth Recreation – Financial Activities (2016M-258)
… January 1, 2014 through May 31, 2016. Background The Saratoga Youth Recreation Program is a joint activity established between the County of Saratoga and the Town of Saratoga through intermunicipal agreements to operate youth … Saratoga Youth Recreation Financial Activities 2016M258 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258