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Village of Scottsville - Financial Management (2018M-75)

… Determine whether the Board adopted and enforced policies to effectively manage Village operations. Key Findings The … financial and IT policies, review and revise policies to fit current operations and needs and ensure adopted … and deliberate audit of claims before authorizing payment to ensure that they are accurate, properly supported, for …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75

Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)

… Purpose of Audit The purpose of our audit was to assess the financial operations of the Commission for the … was established by an intermunicipal agreement in 1974 to provide high-quality water to the approximately 30,000 customers of its member …

https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operations

Vendor File Advisory No. 6

… (OSC) added new Sections in Chapter X of the Guide to Financial Operations regarding Vendor Designations. The … activities. References: For specifics, please visit: Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor Designations Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designations

Andes Central School District - Cafeteria Operations (2019M-26)

… for breakfast and second lowest for lunch as compared to all Delaware County school districts. Internal controls … could be improved. Key Recommendations Consider ways to encourage more daily participation for breakfast and lunch and continue to identify potential efficiencies. Adopt detailed policies …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26

Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)

… basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial condition and … monthly financial reports of receipts and disbursements to the Board. Key Recommendations The Clerk-Treasurer should: … basis of accounting. Provide monthly financial reports to the Board. Village officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243

Carle Place Water District – Procurement (2014M-18)

… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Recommendations Consider revising the procurement policy to require District officials to award professional service contracts only after soliciting …

https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18

XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures

… the internal controls over the payment process (refer to Section 4.D - Certification of Internal Controls over the … and queries. For example, agencies can use SFS Analytics to access the DW330 - Voucher Listing Report . Agencies can … York using the State Payments search capabilities (refer to https://www.osc.ny.gov/open-book-new-york ). Guide to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptroller

State Agencies Bulletin No. 1981

… Purpose The purpose of this bulletin is to notify agencies the pensionable overtime earnings limit … January 13, 2022. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2022 to $18,233.00 for Tier 6 ERS members. Questions Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022

Evans-Brant Central School District - Information Technology (2019M-121)

… Personal Internet use was found on computers assigned to four employees who routinely accessed personal, private … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Provide adequate oversight of employee Internet use to ensure it complies with Board policies and regulations. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121

Hamburg Central School District - Information Technology (2019M-10)

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10

Chili Public Library – Board Oversight (2015M-130)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the … the Town of Chili in Monroe County and provides services to approximately 28,600 residents. The Library is governed by … audit of claims from the private funds account prior to their payment. Key Recommendation Audit and approve all …

https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130

Schenectady Municipal Housing Authority – Payroll (2014M-223)

… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period … rate schedules. Officials implemented specific procedures to ensure that employees were paid salaries and wages to which they were entitled. Key Recommendations There are no …

https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223

CUNY Bulletin No. CU-116

… Purpose To explain an automatic dues and agency shop increase and also to notify agencies of a change in the deduction calculation … of $23.46, and change the employee's calculation routine to Flat Amount. Agency Actions When entering transactions for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-116-dues-and-agency-shop-increase-and-change-calculation

Ardsley Union Free School District – Reserve Funds (2015M-348)

… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … identifying the leave balances for employees entitled to a payout at retirement included employees who were not … Key Recommendation The Board should only include payouts to eligible employees when determining the amount to fund the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348

XI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management

… B-1184, contract and amendment transactions submitted to OSC for pre-audit and contract reporter exemption requests submitted to OSC for approval must be accompanied by a properly … the required Attachment A, B or C may be returned by OSC to the agency non-approved. The Attachment A, B or C forms …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controls

Operational Advisory No. 26

… – Updating Agency Contacts Guidance : The Office of the State Comptroller’s (OSC) Office of Operations (OOO) … at OOOContactManage mailto:OOOContactManagement@osc.ny.gov ment@osc.ny.gov … Updating agency contact information …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contacts

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." … financial activity is properly recorded and district money is safeguarded. The district, however, did not solicit …

https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-audits