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Town of Italy – Multiyear Planning (2017M-53)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning for the period … Develop multiyear financial and capital plans to ensure that financial resources are available to replace capital assets in a timely manner. Develop a fund …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53

DiNapoli Releases Rockland County Budget Review

… Rockland County – Budget Review The significant revenue and expenditure projections in the proposed budget are … against the outstanding deficit. For access to state and local government spending and nearly 50,000 state contracts, visit …

https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-review

Island Trees Union Free School District – Overtime (2016M-389)

… The District does not have written overtime procedures, and employees are not required to obtain written approval … prior to working overtime. Key Recommendation Develop and implement formal written procedures to properly control and monitor overtime by documenting the approval and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389

State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker

… his new role with humility and understands the need to get back to work. My office is prepared to help him through this transition and to make government …

https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speaker

XVI.3.A Financial Statements – XVI. Financial Reporting

… to satisfy the needs of a broad range of users, New York State will annually issue an easily understandable …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statements

State Comptroller DiNapoli Releases Audits

… of Health – Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) Medicaid … necessary durable medical equipment (DME) – wheelchairs, for example – as a benefit of the program. Some DME items are … certain other DME, such as oxygen equipment, is available for continuous (i.e., uncapped) rental only. Auditors …

https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-audits

CUNY Bulletin No. CU-388

… Whole Life Insurance program. Affected Employees Employees in Bargaining Units TK, TY and SF represented by District … members of Bargaining Units TK, TY and SF to participate in a voluntary whole life insurance program administered by …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-388-change-eligibility-metlife-whole-life-insurance-program

Town of Woodstock - Information Technology (2018M-211)

… were not provided with security awareness training. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211

Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)

… job duties. Ensure that a payroll clerk is not involved in the payroll certification process. … MadisonOneida Board …

https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239

Town of Broadalbin - Records and Reports (2018M-63)

… complete report - pdf] Audit Objective Determine whether the Supervisor maintained timely, complete and accurate … cash transfers and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were … they planned to initiate, corrective action. … Town of Broadalbin Records and Reports 2018M63 …

https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63

Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)

… to all claims to verify that the items and pricing on the invoices matched the contracts or cooperative bids. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320

X.4.B Address – X. Guide to Vendor/Customer Management

… the vendor to the New York State Vendor Self-Service Portal webpage at  … . After signing into the Vendor Self-Service Portal, the vendor will be able to add or update their …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-address

Belleville-Henderson Central School District - Information Technology (2019M-128)

… officials did not provide IT security awareness training to all employees. District officials did not develop … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide periodic IT security awareness training to all employees who use IT resources. Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019m

Town of Union Vale - Payroll (2018M-31)

… established adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … ineligible individuals. Direct supervisors did not always sign time sheets as required. Key Recommendations Consult …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31

State Agencies Bulletin No. 1934

State Agencies Bulletin No 1934

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-association

Town of Richford - Town Clerk/Tax Collector (2019M-236)

… and Clerk fees totaling $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five … tax receipts totaling $690,961 were deposited from two to 60 days after receipt instead of within 24 hours. In … within three days of when collections accumulated to more than $250. Key Recommendations Remit real property …

https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236

Northern Adirondack Central School District – Leave Accruals (2020M-50)

… Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50

Cortlandville Fire District – Credit Cards (2020M-57)

… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57

Town of Westerlo - Information Technology (2020M-33)

… Town officials have not: Established appropriate policies and procedures to safeguard IT resources. Implemented strong access controls over user accounts and have not disabled unnecessary accounts. Formalized a … to Town officials. Key Recommendations Adopt policies and procedures for safeguarding IT resources. Implement …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33

Ithaca City School District – Financial Condition (2015M-318)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … cost savings measures are positive steps in the effort to use recurring revenues to support recurring expenditures. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318