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XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… accounts, cash advance accounts, custodial accounts (e.g. inmate funds, patient accounts, etc.), agency funds, etc. The … vested in the state) by an officer of the State such as inmate or client funds does not apply to this section of law. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … reports from the clerk-treasurer and was unable to make informed financial decisions. In addition, the …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Village of Attica , Columbia County Department of Weights and Measures , Village of … transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Optional Service Credit Purchase Payments – Enhanced Reporting
… the Loan/SCP Deductions page and view SCP deductions for your employees: Sign in to Retirement Online . From your … earnings to NYSLRS. However, you must reduce the amount of the member’s earnings you report to the Internal Revenue … deductions are taken. Rev. 11/23 … NYSLRS members may buy back past service If they buy it through payroll …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsXIII.2 Overview – XIII. Employee Expense Reimbursement
… adhere to all employee expense policies outlined in this guide, as well as all relevant rules and regulations. Only … creating or saving an expense report if certain mandatory fields are not completed. Please refer to Section 2.A – Expense Report Mandatory Header Fields of this Chapter for additional information. The SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… five years’ probation. The sentencing of Hoffman's mother, Katherine (Katie) Pais, who pleaded guilty to aiding in and concealing the scheme, was adjourned to June 2, 2025. Following their June 3, 2024 guilty pleas and prior to …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… Objective To determine whether Beacon Health Options paid mental health … Empire Plan members who were not eligible for coverage. The audit covered the period from January 2015 through … (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, local …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleDavenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a … but does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Disposal of Electronic Devices
… already been removed from computers and were scheduled for shredding. The Division had no record of what information may …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesValhalla Union Free School District – Network User Accounts (2022M-26)
… adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss. Key Findings District officials did not adequately manage the District’s network user accounts to help prevent unauthorized use, access and/or loss. In …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Valley Central School District – Information Technology (2020M-154)
… access to or establish environmental controls over the server room. Sensitive IT control weaknesses were … physical security and environmental controls over the server room. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Cheektowaga Central School District - Capital Project Management (2022M-90)
… the District’s Union East Elementary School capital project(Project) in a transparent manner. Key Findings The … (SED) for approval. Key Recommendations Transparently share capital project details with District voters. Solicit competition through …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Statewide Local Sales Tax Collections Up More Than 21 Percent
… 11.2%, or $159 million, over July of that year. New York City’s collections totaled $649 million, an increase of 14.2% … compared to July 2020. Every county outside of New York City also saw year-over-year collections for July grow by … and will provide more information on the regional picture of sales tax collections for the third quarter …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentResources – Contribution Stabilization Program
… or call 866-805-0990 and press 1 to access the employer menu, then follow the prompts. Rev. 9/25 … Resources for …
https://www.osc.ny.gov/retirement/employers/csp/resourcesNew Lebanon Central School District – Network User Accounts (2021M-30)
… adequate internal controls over network user accounts to prevent unauthorized use, access and loss. Key Findings … Officials did not establish adequate controls over the District’s network user accounts to protect against unauthorized use, access and loss. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings Claims we reviewed were supported and for appropriate BOCES purposes. However, all claims were not … Ensure signed checks are printed and Automatic Clearing House (ACH) and electronic payments are made only after the …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Mahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32City of Gloversville – City Clerk (2019M-96)
… report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Duanesburg Central School District – Information Technology (2021M-40)
… technology (IT) systems were adequately secured to protect against unauthorized use, access and/or loss. Key … and permissions. Provide cybersecurity awareness training to employees. After sharing our findings, the Management Information Systems Director (Director) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… complete report - pdf ] Audit Objective Determine whether Mount Pleasant Central School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user