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Mechanicville City School District – IT Asset Management (S9-22-16)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Village of East Hampton – Information Technology (2015M-187)
… and provided excessive access right to the financial and real property tax software. The Board has not adopted a … software and the Clerk has supervisor-level access to the real property tax software. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial Lump Sum … the terms of the DRO and comply with the Order. If the DRO does not address the PLS, the member will receive the PLS … portion will be reduced by the PLS election. The ex-spouse’s share will be calculated as if no PLS was taken. NYSLRS …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… goods were received, and four claims included sales tax or late fees. The Board did not ask for and was not … and that a proper claims audit is conducted prior to paying claims. Provide oversight of the claims auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mHelping Hands School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Helping Hands … covered the fiscal year ended June 30, 2014. Background To determine whether the costs reported by Helping Hands …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualAdministration of Fellowship Leaves (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial audit report, Administration of Fellowship Leaves … issuance of the follow-up review to provide information on actions planned to address the unresolved issues discussed …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followState Agencies Bulletin No. 308
… beginning April 1, 2002 OSC Actions Position Pool IDs: The account code for the position pool IDs will automatically be charged … pool that is to be deleted. Agency Actions Reporting Line Number Changes: There is no realignment process. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Selected Aspects of Discretionary Spending
… transportation services throughout the seven counties of Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … have formal policies and procedures specifying the types of discretionary costs that are appropriate and the dollar … to determine the appropriateness and reasonableness of many types of discretionary expenses, including meetings …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Academy Charter School , Eastport-South Manor Central … and the Liverpool Central School District . “In an era of limited resources and increased accountability, it’s … In addition, the purchasing agent has access to parts of the district’s financial software program that are not …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court's … January 1, 2012 through June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… tickets in accordance with the New York State Gaming Commission’s (Commission) Regulations and Guidelines: The Board did not … to participating municipalities. At least 547, or 9 percent, of Program tickets were given to non-players. …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andErie County Probation Department – Restitution Payments (S9-20-11)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … properly enforce restitution orders, notify the court when a probationer violated the court order, or disburse … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Andes Central School District – Financial Management (2013M-250)
… $450,000, based on their intended use. During this time, real property taxes have increased from $2.5 million in 2009 … unexpended surplus fund balance is in compliance with the Real Property Tax Law statutory limits. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Broadalbin-Perth Central …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records and reports for … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund balances, … or prepare accurate reports that would allow the Board to adequately monitor the Town’s financial operations. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New York State … for stealing nearly $42,000 of her deceased mother’s pension payments. Robertson pleaded guilty to petit larceny …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemOperational Advisory No. 31
… State Comptroller (OSC) removed agency dollar thresholds and streamlined the GLJE workflow process. Once a GLJE passes through Agency Approval and Budget Check, it runs against the Bureau of State … at the time of transaction submittal or posting in SFS (i.e. bulkload transactions). In addition, agencies are …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeAsset Forfeiture Escrow Fund
… necessary, by the governing board of a village, town, county or city for such monies and proceeds. This law took … 6-v requires the chief fiscal officer of a village, town, county or city, at the termination of each fiscal year, to … Data Management Unit 110 State Street, 12th Floor Albany, NY 12236 or Emailed to our Data Management Unit via the …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundVillage of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees … June 1, 2012 through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… This chapter provides an overview of reimbursable expenses to State employees. Most employee … State employee will be processed by the Governor’s Office of Employee Relations (GOER) through a single pay voucher in the Accounts Payable module of the SFS. Refer to the sections within Chapter XII – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overview