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Honeoye Central School District - Information Technology (2019M-9)
… officials did not provide IT security awareness training for employees. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… documentation for card purchases, and ensure documentation is intact and reconciled to credit card statements before …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Binghamton City School District – Information Technology (2019M-147)
… contract and separate service level agreement (SLA) for information technology (IT) services provided by the … there is an adequate contract and separate SLA with SCRIC for IT services provided. Provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… Audit Objective Determine whether Oceanside Union Free School District (District) officials monitored employees’ … they planned to initiate corrective action … oceanside school audit internet use …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… of detail for reporting and analysis. The following major classes of revenues have been developed for use by all State … SFS. Taxes Personal Income Tax Consumption and Use Taxes Business Taxes Other Taxes Miscellaneous Receipts Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewVillage of Potsdam – Financial Condition (2017M-61)
… November 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence County and has a population of approximately 9,400. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Greece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and procedures for providing … The Board has not developed written policies or procedures to monitor retiree health insurance eligibility. Health … Recommendations Develop written policies and procedures to periodically monitor the status of all retirees, their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Purpose of Audit The purpose of our audit was to examine user access rights for the period July 1, 2014 … approximately $67.4 million. Key Findings BOCES officials have not implemented access controls to ensure proper segregation …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Mount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District … officials, officials did not: Have an adequate written bank agreement for online banking transactions. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Green Island Union Free School District - Separation Payments (2019M-55)
… payments were calculated correctly and supported by employee contracts. Key Findings The former Business … separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement … date. The District inappropriately provided an advance of $15,000 of separation pay to the former Business Manager. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Altona Fire District – Claims Auditing (2016M-162)
… The Altona Fire District is a district corporation of the State, distinct and separate from the Town of Altona in … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 total approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… to assess any actions taken by the new administration in Washington and how they could affect New York’s finances. … release a more detailed analysis of the Executive Budget in the coming weeks.” … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … and three have been partially implemented. New York State Energy Research and Development Authority (NYSERDA): …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… superintendent made purchases without soliciting bids or quotes as required, which resulted in the town paying $8,800 … bids. In addition, the superintendent did not obtain quotes for $27,000 in tool and auto part purchases. The board …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1SUNY Bulletin No. SU-300
… Purpose The purpose of this bulletin is to inform campuses of OSC’s automatic processing of the … and check dates: Pay Cycle/Pay Period Type Effective Date Check Date Administration 21 Lag 01/07/2021 … employees. This code may be used with Action of PAY (Pay Change), HIR (HIRE), CCH (Concurrent Hire), REH (Rehire), POS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedState Comptroller DiNapoli Releases Municipal & School Audits
… on behalf of the supervisor and performed the supervisor’s payroll duties without oversight. In addition, the bookkeeper …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… in the annual budgets. Auditors also found that BOCES can manage its software more effectively and efficiently. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… consistently overestimated appropriations by an average of more than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As of June 30, 2021, it was nearly $7.8 million (28% … were paid prior to the claims auditor’s approval. Based on dates transactions cleared the bank, 195 additional claims …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1916
… agency instructions for processing the 2021 Tool Allowance Payment. Affected Employees Employees in the Operational … of the Department of Transportation, the Division of State Police, and the Office of Parks, Recreation, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1916-2021-csea-tool-allowance-paymentCUNY Bulletin No. CU-692
… between the Comptroller of the City of New York and the NYC District Council of Carpenters (UBCJA), providing rate … General Wage Increase CUNY employees represented by the NYC District Council of Carpenters, UBCJA who are in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-and