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Career and Technical Education
… Objective To determine if the New York City (NYC or City) Department of Education (DOE) is … To determine if the New York City Department of Education DOE is aligning Career …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationOperational Advisory No. 10
… and agency responsibilities regarding standard rates, waivers, redirects, reviewing journals, running queries and … 1st quarter billing for April – June 2018. These bills are expected to be paid promptly upon receipt. Doing so may … avoid potential errors in the automated process. Agencies are also strongly encouraged to pay all other outstanding …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationCompliance With Payment Card Industry Standards
… all system components included in, or connected to, the Cardholder Data Environment (CDE) – that is, the people, … and technologies that store, process, or transmit cardholder data or sensitive authentication data – are … and technical security controls over the protection of cardholder data, we identified several matters that …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsState Agencies Bulletin No. 409
… from the Payroll System upgrade. Affected Employees Teachers in Pay Basis Code 21P Overview Contract Pay is the process used by the Payroll System for teachers whose pay basis code is 21P to equally distribute …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Village of Endicott – Budget Review (B4-15-11)
… the significant revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … funds’ tentative budgets are not balanced and include a deficit of approximately $257,000 and $155,000, …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… aid procedures and information technology (IT) controls for the period July 1, 2015 through January 10, 2017. … nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $119 … million. Key Findings District officials did not apply for all the transportation State aid to which the District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationVestal Central School District – Financial Condition (2014M-08)
… 17, 2013. Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in … general fund spent $21.7 million less than planned. As a result of these budgetary surpluses, the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08State Agencies Bulletin No. 298
… Purpose To notify Agencies of the following changes to Deferred Compensation rules, … "Catch Up" provision, available to employees in each of the last three years prior to normal retirement age, has … contribution, for a combined maximum total contribution of $22,000 for calendar year 2002. An additional deferment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002State Comptroller DiNapoli Releases School District Audits
… have not adopted adequate security policies and procedures to safeguard IT assets. Further, the board has not adopted … and implementing shared services with other districts to achieve cost savings and maintain programs for students. … Auditors reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments were …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsKendall Central School District – Capital Project (2017M-194)
… Background The Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin in Monroe County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… prepares annual reports accurately and files them with appropriate entities as required. Annually audit the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mDiNapoli Issues Report on Transparency of Village Fiscal Activities
… date, and 76 villages (14%) had not filed as of Sept. 13, 2024. These 76 villages, with a total population of more than … $288 million. Eleven of the 76 villages filed as of Dec. 13, 2024. While the share of villages filing their AFR … found no evidence of an annual audit being conducted for 28 of the 30 selected villages. Without an audit there is …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDuanesburg Central School District – Separation Payments (2014M-67)
… The Duanesburg Central School District is located in the Towns of Duanesburg and Princetown in Schenectady County, the Towns of Charleston and Florida in Montgomery County, the town of Knox in Albany County and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Payroll Improvement Project Bulletin No. PIP-013
… Go Live activities. Affected Employees All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are … may be affected. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft version 9.2 in … expects to have the system live for agency use by March 15, 2021. PayServ will be unavailable from noon on March 10, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… This Section explains the appropriate types of transactions and required Vendor ID to be used on each AP … “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures from which the payment was … This Section explains the appropriate types of transactions and required Vendor ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewTown of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period … 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … March 31, 2013. Background The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
Halfmoon Hillcrest Volunteer Fire Department Financial Operations 2015M183
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… period July 1, 2015 through April 3, 2017. Background The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had … Mount Vernon City School District Purchasing and Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017m