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Town of New Windsor – Information Technology (2020M-137)
… Windsor (Town) officials ensured information technology (IT) systems were adequately secured and protected against … Municipal Law (GML). Sensitive information technology (IT) control weaknesses were communicated confidentially to … Key Recommendations Provide employees with periodic IT security awareness training. Develop a comprehensive, …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Pulaski Academy and Central School District - Separation Payments (2020M-20)
… vacation leave upon separation from the District based on past practice, even though their individual employment …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mBemus Point Central School District - Financial Management (2019M-216)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Private-Purpose Trusts Agency Funds ASSETS: Cash and cash equivalents $ 1,973 $ 1,250 … benefits and other purposes $65,796,103 $ 80,776 Statements of individual pension plans and external … pools are required to be presented in the notes to the financial statements if separate GAAP statements for those …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsWyandanch Union Free School District – Budget Review (B20-7-7)
… costs will need to be monitored closely to ensure they do not exceed budgeted appropriations. Consequently, the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Worcester Central School District - Fund Balance Management (2022M-75)
… report - pdf] Audit Objective Determine whether the Worcester Central School District (District) Board of … Determine whether the Worcester Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Hempstead – Information Technology Access Controls (2021M-158)
… adequate access controls to help safeguard Town information technology (IT) systems against unauthorized … adequate access controls to help safeguard Town information technology IT systems against unauthorized access …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… required. Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mState Comptroller DiNapoli Releases School Audits
… officials did not seek competition for the services of 16 of 20 professional service providers who were paid $1.42 … million. The district’s failure to solicit competition may result in obtaining services on unfavorable terms and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsHourly Based Information Technology Services
… and (iii) exclusively for hours worked. Background In November 2012, the Division of the Budget and OGS jointly … for specialty titles are based upon job title and region. In addition, the bill rates for all standard and most specialty title consultants are based in part on months of experience. Bill rates vary within job …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… Objective To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims. … To determine whether the Department of Health did not collect …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesState Agencies Bulletin No. 1705
… Purpose To provide agencies with instructions for submitting the January 1, 2019 salary increases for members of the Legislature, the Comptroller, and the … stipends in Legislative Law Section 5-a must end except for the following positions: Assembly Speaker of the Assembly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1705-january-1-2019-salary-increases-members-legislature-and-certain-electedSUNY Bulletin No. SU-132
… Purpose To explain procedures for processing Discretionary Lump Sum … 21P , ANN , BIW , CAL , CYF and CYP Background Pursuant to the Side Letter dated August 5, 1998 between UUP, GOER and … and have since become full-time. Employees anticipated to be employed for both the Fall and Spring semesters are due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-132-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2006State Comptroller DiNapoli Releases Municipal Audits
… were issued. Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193) … support efforts were made to obtain the best price. None of the 10 professional service providers reviewed with … totaling $250,200 were evaluated every three years. Town of Freedom – Financial Management (Cattaraugus County) The …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsCompliance With State Arts Education Requirements
… an Arts education reduces the risk of students dropping out of school and helps them develop their creativity, … percent) did not meet one or more of the SED requirements. This high error rate indicates a notable risk that the … the benefits that research attributes to Arts education. For 87 of the students in our sample, the Arts education that …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsState Comptroller DiNapoli Releases Audits
… of payments made through the contractor responsible for serving vehicles. Further, the contractor data does not include sufficient detail needed for the department to adequately monitor vehicle repairs and … maintenance costs. Also, the department does not monitor in-house maintenance expenses but, rather, relies on each …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsSelected Financial Management Practices
… Background ORDA operates the Whiteface and Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In … it assumed management responsibility of the Belleayre Ski Area in Highmount, New York, from the New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… Transportation Authority (MTA) has not done enough to consolidate its procurements across its agencies to save money as was expected under its Transformation Plan, according to an audit released today by State Comptroller Thomas P. DiNapoli. “The MTA faces …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyUnified Court System Bulletin No. UCS-184
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 550, Boston … Unit SK represented by DC37 Court, County and Department of Probation Employees Local 1070 Effective Date(s) Paychecks dated August 1, 2012 OSC Actions At the request of The Ninth Judicial District Court Employees Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-code