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Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the … that provides fire protection services to the Village of Waterford, Saratoga County. The Village also contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
Determine whether extraclassroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mPrattsburgh Central School District – Tax Collection (2016M-122)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the District’s tax collection for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Three Village Central School District – Fuel Inventories (2015M-271)
… not ensured that policies and procedures are in place to control fuel assets. District officials do not review fuel … policies and written procedures are in place to adequately control the District’s fuel assets. Request and review fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271South Jefferson Central School District – Payroll (2024M-31)
… Audit Objective Determine whether South Jefferson Central School District (District) officials accurately paid … Determine whether South Jefferson Central School District District officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… was to examine the Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 through June 30, 2015. Background The Upper Mohawk Valley Regional Water Board was created in 1994 under New York State Public …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Crown Point Central … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mGloversville Public Library – Claims Processing (2014M-81)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s internal controls … The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the approximately …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Red Creek Central School District – Financial Management (2020M-75)
… operations. Approximately $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was … include reasonable estimates for appropriating the amount of fund balance that will be used to fund operations. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75XV.6.B Negative Payroll Balances – XV. End of Year
… as soon as possible. Note: An analysis and the correction of currently charged payroll pools may be necessary by your …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesVeterans Day Message from State Comptroller DiNapoli
… Our soldiers have risked everything for the sake of democracy and to protect the American way of life. Thank you for your service and for making our state …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliIntroduction – Information Technology Contingency Planning
… for the actions they must take in the event of an incident. The goal of IT contingency planning is to enable a …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionTown of Johnstown - Fuel Inventory (2019M-178)
… whether Town officials have adequate controls over the Town’s fuel inventory. Key Findings Town officials did … and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted … Prepare periodic fuel reconciliations. Key Recommendations The Superintendent should: Ensure fuel pumps are maintained …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Forestville Central School District - Information Technology (2019M-170)
… individuals who used the District’s IT assets. Personal Internet use was found on computers assigned to employees who …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Randolph Central School District - Financial Management (2019M-232)
… statutory limit by more than $2 million or 10 percentage points. The Board and District officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Becoming Eligible for a Benefit – Special 20- and 25-Year Plans
… benefit, even if you leave public employment. Vesting is automatic; you don’t need to fill out any paperwork or …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitState Agencies Bulletin No. 1949.1
… This bulletin is superseded by Payroll Bulletin No. 1949.3 . Purpose The … of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … all overtime earned during shifts that begin after 12:00 am on 10/01/2021 and before 11:59 pm on 03/31/2022. For any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainXVI.4.A Cash and Investments – XVI. Financial Reporting
… holdings. The three major policy issues relating to deposits and investments are: Footnote disclosure of … concentration of credit risk, interest rate risk, and foreign currency risk that have been formally adopted for the … disclose the investments' types, the reported amounts, and how the investments are held as defined above. Investments in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Comptroller DiNapoli Releases Municipal Audits
… not establish adequate controls to safeguard fixed assets. In addition, the treasurer did not submit required annual … town clerk did not deposit collections totaling $100,496 in a timely manner. In addition, the golf director did not provide adequate …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsNew York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for … for its residents, workers and prospective visitors. In New York City, the demand for services is especially high, … More Monthly Quarterly Annual The Office of the New York State Comptroller (OSC) has recommended that the …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-tool