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Weedsport Central School District – Payroll (2021M-179)
… with supporting documentation for an administrator’s employment agreement. The Superintendent calculated the Treasurer’s and his 2021-22 salaries, which resulted in their salaries … to separate individuals or provide adequate oversight of the work of employees who perform these functions. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179XV.16.B Sole Custody Reporting – XV. End of Year
… ( https://www.osc.state.ny.us/online-services ), for reporting agency sole custody account balances will be available for agencies to use to report reconciled bank account information needed for the State’s annual financial statements. Agencies are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userXV.14 Federal Admin Recoveries – XV. End of Year
… Transfer authorization authority for Federal Transfers to Other Funds (Source 9’s) lapses on the last day of the state fiscal year. Source 9 requests for new … state fiscal year. For additional information relating to Federal Transfers to Other Funds, see Chapter IX, Section 9.B …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… to the contract documents filed with and approved by OSC. A copy of a recommended signature page and the certification language … page is attached . The Comptroller approval may be in the format of a wet signature, a signature stamp, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageState Agencies Bulletin No. 2024
… Employees Employees who are Tier 5 members of PFRS, Plan Type 85, or ERS, Plan Type 87, are affected. Background … Section 415 of the Internal Revenue code, which provides dollar limitations for benefits and contributions under … Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $305,000 for fiscal year 2022. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2024-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s control program for trucked-in … sampled and conducted all required analytical data tests to ensure waste discharge complies with discharge …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Overview – XI. Procurement and Contract Management
… lessen the time it takes for the Office of the State Comptroller (OSC) to audit and approve competitive … lessen the time it takes for the Office of the State Comptroller OSC to audit and approve competitive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewVillage of Port Dickinson – Financial Condition (2014M-154)
… $1.5 million. Key Findings Village officials did not develop structurally balanced budgets and continually … amounts needed to cover appropriations. Village officials have not developed a long-term financial plan. Key Recommendations Do not continually rely on one-time revenue sources, such as …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… Objective Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate … Determine whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Arkport Central School District – Network Access Controls (2021M-162)
… policies or procedures to add or disable user accounts and permissions. The District had 92 unneeded network user accounts and nine user accounts with unnecessary administrative … user accounts. Regularly review network user accounts and disable those that are unnecessary. Assess network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Wayne Central School District – Transportation Department Operations (2021M-160)
… School District (District) officials have developed a process to routinely evaluate the overall efficiency and … Key Findings District officials did not develop a process to routinely evaluate the overall efficiency and … performance of the transportation department’s operations in accordance with Board-adopted policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mWhitesville Central School District – Information Technology (2021M-22)
… 1 Board of Cooperative Educational Services (BOCES) to define information technology services to be provided. In …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Valley Central School District – Information Technology (2020M-154)
… report - pdf ] Audit Objective Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the … did not have a contingency plan to recover in the event of a significant service interruption. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154State Comptroller DiNapoli Releases School Audit
… following school district audit was issued. East Rockaway Union Free School District – Extra-Classroom Activity Funds … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … books and records. Maintain accurate, complete and up-to-date accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsWestern Sullivan Public Library – Library Operations (2015M-156)
… period July 1, 2013 through March 27, 2015. Background The Western Sullivan Public Library is located in Sullivan County … Western Sullivan Public Library Library Operations 2015M156 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Town of Ulster – Fire Protection Services (2015M-177)
… Background The Town of Ulster is located in Ulster County and has a population of approximately 12,300. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Tyrone – Financial Management (2014M-343)
… The Town of Tyrone is located in Schuyler County and has a population of approximately 1,600. The Town is … balance that must be maintained for sufficient cash flow and other purposes. Develop structurally balanced budgets and a formal, comprehensive multiyear plan for restoring fund …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Schroeppel – Cash Disbursements (2014M-296)
… 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. … The Board did not audit, or contract with an independent public accountant to audit, the Comptroller’s accounting … audit the Comptroller’s records or have an independent public accountant do so. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296