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Comptroller DiNapoli Releases School District Audits
… percent) did not have appropriate proof of residency. As a result, officials cannot ensure they billed districts of … school billed tuition totaling $12,600 for three students to the incorrect district of residence and underbilled four … providers who were paid $128,205. Officials referred to these providers as proprietary services because they were …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsOpinion 95-9
… minimum number of calls) GENERAL MUNICIPAL LAW, §217(c): (1) A fire district commissioner who is also an active … for attending meetings of committees of a fire company. (3) A service award program may not provide for pro rating the … points is authorized (see General Municipal Law, §217[c][i]-[v], [vii]), section 217(c)(vi) prescribes a fixed number …
https://www.osc.ny.gov/legal-opinions/opinion-95-9State Agencies Bulletin No. 1975
… location is within the five (5) boroughs of New York City (NYC), effective 12/31/2018, will remain at $15.00. … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective 12/31/2018) will continue. Nassau, … or Westchester County $15.00 * Other (Job location outside NYC, Nassau, Suffolk, or Westchester Counties) $13.20 *The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for each entity that maintains and … PeopleSoft configuration item that drives security, ledger set-up, and processing. The Statewide Financial System … A General Ledger Business Unit GL BU is generally defined for each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuDiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… 2022. The return on investments increased the Fund’s value to $272.1 billion. “There has been tremendous volatility in the markets in recent months, but thanks to the state pension fund’s diverse investments, it finished … chain issues continuing to impact the economy, we expect a challenging investment environment for the foreseeable …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnOperational Advisory No. 7
… Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the address and … This information is used for many purposes during day-to-day operations including check processing. In an effort to ensure all financial correspondence is properly routed, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateVendor File Advisory No. 1
… may be entered on Address Line 1 through the e-supplier portal when adding or editing addresses. If vendors have … (GFO), Chapter X, Section 3.A - Online Vendor Add Portal …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaChenango Fire Company – Controls Over Financial Activities (2014M-290)
… Purpose of Audit The purpose of our audit was to examine the Company’s controls over financial activity for … in Broome County. The Company provides fire protection to the Towns of Chenango, Dickinson and Barker and to four County facilities through fire protection contracts. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSaratoga Youth Recreation – Financial Activities (2016M-258)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that the Program’s financial activity was properly … 2016. Background The Saratoga Youth Recreation Program is a joint activity established between the County of Saratoga …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… Purpose of Audit The purpose of our audit was to examine the City’s procedures for collecting and enforcing … City of Mount Vernon is located in Westchester County, has a population of approximately 68,000 and is governed by a … and implement Building Department policies and procedures to resolve building code violations. Establish procedures to …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Jefferson Community College – Procurement (2017M-156)
… by Jefferson County and is located in the City of Watertown. The College, which has an enrollment of …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Three Village Central School District – Fuel Inventories (2015M-271)
… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for fuel … has not ensured that policies and procedures are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Prattsburgh 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 … Finding The Board did not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Purpose of Audit The purpose of our audit was to examine the Authority’s procedures for monitoring water … Public Authority Law. The Authority, which acquired title to the City of Utica’s water system in 1996, is governed by a 12-member Board of Directors. Operating expenditures for …
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-2013mTown of Johnstown - Fuel Inventory (2019M-178)
… - pdf] Audit Objective Determine whether Town officials have adequate controls over the Town’s fuel inventory. Key … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, … Determine whether Town officials have adequate controls over the Towns fuel inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… officials did not provide IT security awareness training to employees. The Board did not develop a disaster recovery plan. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt written IT policies …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141City of Tonawanda - Information Technology (2018M-146)
… adopted an acceptable use policy or implemented procedures to properly monitor computer use. City officials did not … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Establish an acceptable use policy, distribute it to all City personnel and monitor IT usage. Maintain an …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Key Findings The bylaws provide limited guidance to enable Department officials to adequately oversee financial operations. The Department … adopt and implement written policies and procedures to control and monitor the Department’s financial operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mTown of Carrollton – Justice Court Operations (2018M-21)
… The Justices' cash balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21