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Town of Yorktown - Information Technology (2020M-16)
… and communicate the plan to officials and employees. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update the financial records to conform to the Office of the State Comptroller’s (OSC’s) …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26State Police Bulletin No. SP-221
… Affected Employees Employees in Bargaining Units 07, 17, and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New … the enrollee’s gross earnings. The biweekly cap of $52.69 and the annual cap of $1,370.00 remains unchanged. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceTown of Patterson - Information Technology (2020M-37)
… officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the roles and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Altona Fire District – Claims Auditing (2016M-162)
… District is a district corporation of the State, distinct and separate from the Town of Altona in Clinton County. The … supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure … to approving the claims for payment. Ensure that the audit and approval of claims for payment is adequately documented …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Town of Harrison - Budgeting Practices (2018M-142)
… (IT) control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned fund balance within a reasonable amount. Develop a plan to use excess fund balance to benefit taxpayers. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in … officials should review leave accrual records for full-time and part-time employees for compliance with applicable …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Eldred Central School District - Financial Condition (2018M-138)
… Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. As of June 30, 2017, the … the general fund over $100,000 that it may not be able to pay back. Key Recommendations Establish a multiyear financial plan that seeks to fund recurring expenditures with recurring revenues. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Canton Central School District - Claims Audit Process (2018M-186)
… review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling over … should: Review detailed, supporting documentation for all health insurance claims. Audit and approve all scholarship …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… September 1, 2011 through August 31, 2013. Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has … Schenectady County Community College Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedOpinion 96 - 14
… to be county officers and employees (see, e.g., 1988 Opns St Comp No. 88-52, p 105; 1987 Opns St Comp No. 87-75, p 111). Pursuant to General Municipal Law, … the sale of specified goods at a certain price (see Opns St Comp No. 91-63, p 167). The fact that the purchase price …
https://www.osc.ny.gov/legal-opinions/opinion-96-14CUNY Bulletin No. CU-584
… agencies of an automatic Union Dues and Agency Shop Fee increase. Affected Employees Employees represented by … dated April 13, 2017 OSC Actions OSC will automatically increase the biweekly deduction for Union Dues (Code 471) and … agencies of an automatic Union Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-584-district-council-37-local-1087-nyc-prevailing-rateCUNY Bulletin No. CU-198
… 2004 Background DC 37 sends a file to OSC to start, change and cancel these deductions. No agency action is necessary. … be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37Accounts Payable Advisory No. 75
… Operations (GFO), Chapter XI-A, Section 4 – Procurement Card Use . Guidance: A reminder to agencies that the PCard … contracts or PAs. Please see Section XI-A.4 – Procurement Card Use for additional guidance on this topic. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0City of New Rochelle – Financial Condition (2014M-158)
… 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. … last three years. City officials do not report cash assets in each fund’s cash account. All cash is deposited in a concentration account and recorded as an asset in the general …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158DiNapoli Statement on Sentencing of Special Education Provider
… in Cedarhurst, Nassau County, inappropriately charged New York City’s Department of Education (DoE) and other …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerComptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … or make regular bank deposits for money collected from the soccer concession stand. Longwood Public Library – Bank …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0West Niles Fire Company – Financial Activities (2017M-205)
… properly recorded and reported and money was safeguarded for the period January 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and affiliated … fire protection services to Fire District residents. For 2016, revenues totaled $49,781 and operating expenses …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Merrick Union Free School District – Financial Condition (2016M-240)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial operations and use of … during the audit period but instead used operating funds to pay for related costs. Key Recommendations Adopt budgets … or other identified analysis. Develop a written plan to reduce the level of unrestricted fund balance to legal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Marion Central School District – Tuition Reimbursements (2016M-11)
… Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11