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Tonawanda City School District – Financial Management (2016M-370)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period … reflect the District’s operating needs and use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
OnondagaCortlandMadison Board of Cooperative Educational Services Managed Technical Support 2016M299
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalCarle Place Union Free School District – Payroll (2016M-69)
… The Carle Place Union Free School District is located in the Town of North Hempstead, Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Village of Mill Neck – Financial Management (2014M-358)
… of approximately $2.6 million for the 2014-15 fiscal year. Key Findings The Board has not established adequate … revenues and overestimated expenditures for the 2011-12 through 2013-14 fiscal years. Village officials have not …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationVillage of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… audit was to review the Village’s internal controls over payroll and the claims audit process for the period June 1, … for the general, water and sewer funds. Key Findings Payroll duties are not adequately segregated and there is no …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… The Board did not annually audit the Clerk-Treasurer’s records. The Board did not certify the list of unpaid water … Perform an annual audit of the Clerk-Treasurer’s records. Certify the list of unpaid water accounts to be …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267State Agencies Bulletin No. 2116
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary … limitations for benefits and contributions under qualified retirement plans, the annual compensation limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2116-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireCarle Place Union Free School District – Network User Account Controls (2022M-121)
… the District has an increased risk of unauthorized access to and use of its network and potential loss of important data. In addition to finding sensitive information technology (IT) control weaknesses that were confidentially communicated to officials, we found that District officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsState Agencies Bulletin No. 2087
… The purpose of this bulletin is to notify agencies of the 2023 maximum salary limit for ORP and VDC plan members. Affected Employees … and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for ORP and VDC Tier 1 through 6 plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryRye City School District – Payroll and Leave Accruals (2016M-169)
… Ensure that entries made by the payroll clerk are reviewed for accuracy. Prepare written procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Locust Valley Central School District – Competitive Quotes (2016M-131)
… six schools with approximately 2,100 students, is governed by an elected seven-member Board of Education. Budgeted … procedures and regulations. Obtain quotes as required by policy and maintain adequate supporting documentation for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES is governed by an 11-member Board … to foster competition. Key Recommendations Review and revise the purchasing policy to include specific language …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Greenville Fire District – Investment Program (2023M-106)
… Fire District (District) officials managed a comprehensive investment program. Key Findings District officials developed a comprehensive investment program but did not effectively manage the … Had officials considered other legally permissible investment options, the District may have earned an …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106State Agencies Bulletin No. 2190
… Purpose: The purpose of this bulletin is to inform agencies of the 2024 New York State Paid Family Leave Program rate decrease. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseState Agencies Bulletin No. 2187
… 6 members of the ORP and VDC are affected. Background: In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryState Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… at the three companies. I had the opportunity to walk the picket line with members of UAW Local 3039 in …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeWhite Plains City School District – Procurement of Professional Services (2014M-240)
… and applicable laws and regulations. Ensure claims are supported with detailed documentation attached to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mTown of Bainbridge – Financial Management (2016M-332)
… Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.1 million. Key Findings From …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… did not require an annual audit of the Clerk-Treasurer’s records and reports. The Village paid claims totaling $91,247 … oversight of her work. Ensure that the Clerk-Treasurer’s records and reports are audited annually. Ensure all claims …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36