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Erie County Water Authority – Information Technology (2018M-9)
… environment against unauthorized use, access and loss for the period January 1, 2016 through October 6, 2017. … and ensure that accounts are periodically reviewed for necessity and appropriateness. Review the Internet usage …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Genesee County – Purchasing (2015M-241)
… audit was to examine certain County procurement practices for the period January 1, 2014 through June 12, 2015. Background Genesee County is located in western New York. The County, which has approximately … elected nine-member Legislature. Budgeted appropriations for 2015 totaled $150 million. Key Findings The Highway …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Columbia-Greene Community College – Information Technology (2017M-213)
… and protected against unauthorized use, access and loss for the period September 1, 2015 through July 31, 2017. … safeguarded. Key Recommendations Adopt procedures for managing system access. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Kingston City School District – Fixed Assets (2017M-214)
… whether fixed assets were properly recorded and accounted for during the period July 1, 2016 through June 30, 2017. … has approximately 6,200 students. Budgeted appropriations for the 2016-17 fiscal year totaled $161 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214North Warren Central School District – Financial Condition Management (2017M-197)
… officials effectively managed general fund balance for the period July 1, 2013 through May 31, 2017. Background … has approximately 520 students. Budgeted appropriations for the 2017-18 fiscal year totaled approximately $13.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mCUNY Bulletin No. CU-326
… York Office of Labor Relations will be reflected in the paycheck of February 14, 2008 for Aetna HMO and Aetna QPOS … to implement the reduced health insurance rate for the paycheck of January 17, 2008. The adjustment is the amount that was over-deducted in the January 17, 2008 paycheck minus the new rate that is reflected in the January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-326-health-insurance-rate-adjustment-aetna-hmo-and-aetna-qposHuntington Union Free School District – Financial Condition (2015M-356)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The … operates eight schools with approximately 4,650 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of unassigned fund … million or 7.5 percent. Key Recommendations Develop a plan to reduce the amount of unassigned fund balance in a manner … taxpayers. Such uses could include, but are not limited to, using surplus funds as a financing source, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Accounts Payable Advisory No. 50
… (in the form of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is … payable staff take the maximum discount rate offered by a vendor whenever a discount is available. In the SFS, discount terms can be established by vendors at the location level, or by agencies at the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsWells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … and included appropriated fund balance not used as planned to fund operations. The budgets overestimated appropriations … through 2015-16. Unrestricted fund balance increased to almost $854,000 or 15 percent of the ensuing year's …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Shoreham-Wading River Central School District – Financial Management (2017M-75)
… our audit was to review the District’s financial condition for the period July 1, 2013 through December 31, 2016. … with approximately 2,250 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $72.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… the controls over IT and the claims auditing process for the period July 1, 2014 through April 6, 2016. Background … and meaningful audit of claims prior to approving them for payment. … PutnamNorthern Westchester Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationAccounts Payable Advisory No. 23
… a reminder, when online Business Units process any voucher for payments that are not subject to 1099 reporting, accounts … information, please contact the Federal Reporting Unit in the State Comptroller’s Office at [email protected] to request a correction. For complete information on processing online and bulkload …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingStarpoint Central School District – Financial Condition (2015M-266)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through September 1, 2015. Background The Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, … operates four schools with approximately 2,700 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Spencerport Central School District – Financial Condition (2016M-254)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which … realistic estimates of appropriations in the annual budget to ensure the tax levy is not higher than necessary. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Town of Waterloo – Financial Management (2022M-7)
Determine whether the Town of Waterloo Town Board and Town Supervisor Supervisor ensured the Town had adequate financial records and reports to effectively manage Town finances
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7State Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… success story. It is meeting the growing consumer demand for healthy, easy-to-prepare dinner options that arrive at … results and shows significant potential as demand for online meal services increases. We’re proud to help this …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityVillage of Cohocton – Cash Receipts (2015M-63)
… our audit was to evaluate the Town’s financial operations for the period June 1, 2013 through March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is governed by an elected five-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Mandatory Contributions – Enhanced Reporting
… until the member retires. Note: There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have … correction officers in Tiers 5 and 6 are not required to contribute after 30 years of service. PFRS members in … a union-negotiated contract that required their employer to offer a non-contributory special plan. Rev. 2/23 … Most …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions