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Village of Endicott – Disbursements (2021M-124)
… Bank reconciliations were not performed correctly or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during the audit period, we …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Arlington Central School District – Network User Accounts (2021M-110)
… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Town of Adams – Justice Court Operations (2020M-163)
… Board’s annual audit of the Justices’ books and records is inadequate because it primarily relies on the clerk to perform the review procedures. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Andes Joint Fire District – Financial Activities (2020M-158)
… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Andes …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Opinion 88-34
… enactment of resolutions. Accordingly, it was the Attorney General's opinion that, by authority of Vehicle and Traffic … or regulation. In reaching this conclusion, the Attorney General relied upon Village Law, §20-2002 which in part … we concur with the conclusion reached in the Attorney General's opinion relative to the adoption of traffic orders, …
https://www.osc.ny.gov/legal-opinions/opinion-88-34State Agencies Bulletin No. 342
… Purpose To notify agencies of AC-230 (Report of Check Returned for … deadlines. Processing Rules For Returned Checks Pursuant to the instructions on the AC-230, do not return any payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … with written procedures for the investment of district funds. The district did not prepare monthly cash flow … process when purchasing goods or services, as required by state law or the village’s procurement policy. Of the 20 …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Mexico – Financial Management (Oswego County) The board … balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund with …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 254
… has been entered for VRWS, agencies are required to change the employee's dues and agency shop based on the part … time percent. Upon return from VRWS agencies must make the change to dues or agency shop based on the employees full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to probation in …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… Prevention (SHP) Training SHP training was provided to employees and elected officials. However, of the 150 total … accounting records, provide accurate monthly reports to the supervisor or provide an annual accounting to the … property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local … made as authorized or for an appropriate purpose. City of White Plains – Sexual Harassment Prevention (SHP) Training …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … not apply for all applicable transportation state aid for new bus acquisitions. As a result, the district’s taxpayers … benefit from the remaining $45,034 officials can claim. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … nonstudent network user accounts that were not needed. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … risk of unauthorized access to the network and PPSI stored on shared network folders. Auditors found that officials did … a comprehensive written investment policy as required by state law. The district earned interest totaling …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0SUNY Bulletin No. SU-334
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method, … based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-334-suny-recruitment-and-retention-payments-gsnu-employeesBradford Central School District – Online Banking (2022M-102)
… complete report – pdf] Audit Objective Determine whether the Bradford Central School District (District) officials … banking policy and procedures. Monitor computer use with the acceptable use policy. Key Recommendations Limit online … banking access to only those individuals authorized by the Board. Update the electronic banking policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Irvington Union Free School District – Fixed Assets (2022M-89)
… Audit Objective Determine whether the Irvington Union Free School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Village of Hancock – Insurance Withholdings (2022M-108)
… of retiree health insurance contributions, resulting in underpayments totaling $19,689. There was no formal …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Member Annual Statement
… information that can help you understand your benefits and plan for the future …
https://www.osc.ny.gov/retirement/members/member-annual-statement