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Phoenix Central School District – IT Asset Management (S9-22-20)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Town of Albion – Financial Management (2021M-29)
… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Caneadea – Fund Balance Management (2020M-145)
… fund balance the Town did not have, which resulted in deficit, or negative fund balances, in the general fund. Did not develop and adopt a … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Town of Springfield – Accounting Records and Reports (2020M-175)
… did not: Prepare bank reconciliations, record receipts in the financial accounting software or provide the Board … monthly bank reconciliations, record all transactions in the financial software timely and provide detailed budget-to-actual reports to the Board. File AUDs in a timely manner. Annually audit the Supervisor’s records …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… the Second Degree for destroying Town records. In December 2020, the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a … The Superintendent should retain adequate records of all Department transactions and activity. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Grand Island Central School District - School District Website (S9-19-31)
… Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of corrective action. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Newark Central School District - School District Website (S9-19-38)
… balance information, and appended administrator salary disclosure and all required property tax report card …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38City of Middletown - Information Technology (2018M-235)
… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… employment levels are verified and supported. Develop procedures to monitor that companies’ actual capital … our comments on the issues raised in the IDA’s response letter. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… oversight of non-payroll disbursements. Key Findings Online payments totaling $65,456 initiated by business office staff … Develop policies and procedures for banking activities and online purchases. Ensure that all disbursements are audited …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Putnam Central School District – Fund Balance Management (2020M-27)
… all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not … review and update the District’s multiyear financial plan for actual operating results. Except as specified in Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… the District will pay about $11,000 in interest expense on the surplus debt proceeds. Key Recommendations File the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busEthics
… Conflicts of Interest Poster [pdf] -- For best print quality, poster should be printed on 11in. x 17in. paper. Conflicts of …
https://www.osc.ny.gov/local-government/resources/ethicsState Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… actions." The Marvellis were arraigned Friday before Bethlehem Town Justice Andrew Kirby and are due back in court …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Elwood Union Free … not verify that the school received the awarded New York State Office of General Services contract pricing for goods … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Examination of Superstorm Sandy Expenses
… of that equipment. We also found DHSES did not effectively account for the lights, heaters, or generators prior to … procurement and receiving. Develop a plan to properly account for, track, recover and/or dispose of all …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesXV.4 Overview – XV. End of Year
… that are scheduled to lapse at the end of March, entered online and not approved by OSC will no longer be deleted. … will continue to be deleted if they reference a purchase order or have budgetary activity as part of fiscal year end processing. All expense reports (online and bulkload) not approved by OSC will be denied as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewAccounts Payable Advisory No. 70
… code on their vouchers for overnight courier delivery. When multiple checks are overnighted to the same address, Key … facilities, OSC will issue an advisory notifying agencies when emergency check printing protocols will commence. Please …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… and reported. District officials solicited competition for professional services. Key Findings Accounting records … the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not always …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mState Police Bulletin No. SP-178
… Purpose To notify the agency of the modification to Deduction Code 302. Affected Employees … 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining … To notify the agency of the modification to Deduction Code 302 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-178-modification-deduction-code-302-pba-disability-insurance