Search
DeRuyter Central School District - Information Technology (2019M-175)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness training …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… administrative fees and utilities), direct access to a District bank account to disburse these funds. Payment of utilities totaling … and utility vendors from having direct access to a District bank account and the ability to disburse funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mTown of Morris – Board Oversight (2013M-75)
… Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected five-member Town Board, comprising the Town Supervisor, and four Council members, govern the Town. The Town’s annual … or to payroll registers, to ensure that the payees and amounts agree. We reviewed 130 disbursements totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Village of Delhi - Disbursements (2019M-204)
… officials ensured disbursements, including payroll, were for proper purposes and supported. Key Findings The Board and Village officials did not ensure disbursements were for proper purposes and supported. We found: The former … that she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 that lacked …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Northern Adirondack Central School District – Financial Condition (2020M-51)
… $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Hauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. … Hauppauge Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70State Comptroller DiNapoli Releases Audits
… and soundness of their business operations. Hudson River–Black River Regulating District – Security Over Critical Systems (2023-S-24) The Hudson River–Black River Regulating District’s (District) mission is to … and operate reservoirs in the upper Hudson River and Black River watershed for the purpose of regulating the flow …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Batavia City School …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … 8, 2014. Background The Chenango Bridge Fire Company is a volunteer organization in Broome County which contracts … totaled approximately $234,000. Key Finding Documentation is not maintained to verify the amounts that should have been …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsCUNY Bulletin No. CU-702
CUNY Bulletin No CU702
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseAccounts Payable Advisory No. 35
… Subject: Updates to the payment terms available in the Statewide Financial System … Chapter XII, Section 5.F.4 - Selecting the Appropriate Payment Terms Update: The Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsOpinion 91-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Livingston County Probation Department – Financial Operations (2016M-404)
… audit was to examine the Department’s financial operations for the period January 1, 2014 through April 28, 2016. … makes little or no effort to collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling … computer system produced unreliable data and reports for use in monitoring and enforcing unpaid accounts. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Examination of Sunset LG Realty, LLC
… that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, in 2016 under contract L120019 with SUNY … that Sunset LG Realty LLC Sunset paid and requested reimbursement for in 2016 under contract L120019 with SU …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcJustice Court Fund: Invoice Billing Program
… and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each … report to determine the State, County and local shares of money reported and fees earned. When JCF has processed the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform … Background The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors which includes the Mayor …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalTown of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor … managed the billing, collection and enforcement of water and sewer charges; and whether the Town had proper … procedures and the Supervisor provided adequate oversight of the disbursement of Town funds for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… budget-to-actual comparisons for revenues and expenses or profit and loss statements. Key Recommendations Consider … along with the bank statements for review. Provide monthly profit and loss reports and budget-to-actual reports to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsDeRuyter Central School District – Financial Condition (2015M-119)
… a realistic multiyear financial plan. Ensure that reserve funds are used for their authorized and intended purposes, in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… falls short. Key Recommendations Closely monitor actual expenses to the proposed spending plan for the project’s life …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial