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Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… percent of the sampled assets were not properly accounted for. Specifically: Seventeen IT assets (11 Chromebooks and … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Caton No. 1 Fire District – Financial Oversight (2013M-262)
… code of ethics during our audit, only a code of ethics template. The Board did not adequately segregate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Campbell-Savona Central School District – Student State Aid (2024M-79)
… homeless students. Key Findings District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … still be claimed, including: $30,826 if submitted prior to June 30, 2024. Although District officials told us they …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79State Comptroller DiNapoli Releases Municipal Audits
… or monitored. Town officials did not adequately segregate online banking duties and did not dedicate a separate computer for online transactions to limit access to online bank accounts. In addition, auditors found the town …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Services – Procurement (2021M-193) The purchasing agent did not ensure that goods and services were procured in …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Madison - Collections (2023M-160)
… – pdf] Audit Objective Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key Findings The … recorded and deposited in a timely manner and the Board of Trustees (Board) did not establish adequate controls for …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Kings Park Central School District – IT Asset Management (S9-22-13)
… Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory … complete and include the details necessary to adequately track and locate IT assets. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Town of Java – Tax Collection Remittance (P1-24-21)
… Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector … Collector remitted all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Seneca Falls – Cash Collections (2023M-57)
… cash collection function. Key Findings Town officials did not effectively manage the Town’s cash collection function. … fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town … cash collection policy. Require department officials to maintain adequate cash collection documentation and to …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57State Agencies Bulletin No. 2009
… paid in paychecks dated: Institution: 01/14/21 through 12/30/21 Administration: 01/06/21 through 12/22/21 2021 Form … code (Recipient) This box should be populated with code “16” (Individual). Box 13g: Ch. 4 status code (Recipient) Not … that forms be delivered to employees on or before March 16, 2022. Agency Actions Distribute the Form 1042-S documents …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… in the following paychecks dated: Institution 01/02/2020 - 12/31/2020 Administration 01/08/2020 - 12/23/2020 … Code (Recipient) This box should be populated with code “16” (Individual). Box 13g: Ch. 4 Status Code (Recipient) Not … that forms be delivered to employees on or before March 16, 2021. Agency Actions Distribute the Form 1042-S documents …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingTown of Fulton – Justice Court Operations (2017M-6)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Court’s financial … October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately … issued during our scope period, the former Justice did not adjudicate 82 tickets, either because he did not hold …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Tioga County – Social Service Contracts (2023M-162)
… monitored contracts through reviewing agency reports, in-person meetings with agency staff and firsthand … of the 10 contracts we reviewed totaling $344,210 did not meet contract terms. Officials were either unaware that … contract terms or were aware and allowed the contract to continue without termination as follows: One agency …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the … The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which … totaled $25 million. Key Findings District officials did not maintain the District’s fund balance in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardComptroller DiNapoli Releases Municipal Audits
… all the disbursements reviewed were properly recorded on board-approved abstracts, the board does not conduct a …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsProcurement; Technical Cleanup Proposal
… clarifications relating to certain procurements. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/procurement-technical-cleanup-proposalSaranac Central School District – Tuition Billing and Collections (2023M-90)
… at the District. Key Findings District officials did not properly bill and collect tuition for nonresident foster … had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Unified Court System Bulletin No. UCS-309
The purpose of this bulletin is to notify agencies of an automatic union dues increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-309-district-council-37-dc37-local-1070-dues-increaseState Agencies Bulletin No. 1953
… on the Control-D Report NPAY752 (Social Security Number Verification Report) are affected. Background Pursuant to … with SSA records using the SSA’s Social Security Number Verification System (SSNVS). Control-D Report NPAY752 … code not checked ” or “ Other SSN ”: Send a notification letter to employees who appear on the NPAY752 with this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedUnified Court System Bulletin No. UCS-331
… in Bargaining Unit SR with dues (Deduction Code 243) and decrease the current amount as follows: Current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-331-new-york-state-court-officers-association-nyscoa-dues-decrease