Search
Town of Benson - Disbursements (2019M-54)
… $375,916 and instead, allowed a County employee to use a stamp to affix his signature to the checks. A County employee …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Operational Advisory No. 24
… : In preparation for Fiscal Year End 2024-25 the Office of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year , regarding needed information and final deadlines pertaining to the end of New York State fiscal year. Chapter XV – End of Year …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesTown of Seneca Falls - Information Technology (2018M-218)
… whether the Board established policies and procedures to adequately safeguard information technology (IT) assets. … The Board did not: Adopt IT policies and procedures to adequately address acceptable computer use, user access … backups. Provide users with security awareness training to help ensure their understanding in security measures to …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218King Center Charter School - Information Technology (2018M-61)
… School officials do not have formal procedures to address breach notification, disaster recovery, data backup, password security management, IT asset inventory … Adopt written IT policies and procedures to address breach notification, disaster recovery, backups, password …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… period. The contract agreement with this agency did not have clear guidelines for actions to take upon the agency’s …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Half Hollow Hills Community Library - Fund Balance (2018M-127)
… the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal year-end, the level of … of operating expenditures, and the Library has no plan for the use of these surplus funds. Key Recommendations Amend … of surplus funds, how they will be used and the timeframe for doing so. Develop a plan to use unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Schroon - Town Hall Expansion Project (2018M-128)
… Key Findings An itemized budget was never prepared for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained throughout the fiscal … We project expenditures will exceed the financing sources for the project by approximately $98,000 (7 percent), …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128CUNY Bulletin No. CU-117
… Purpose To explain the procedures for processing the June Uniform Allowance payment Affected … at CUNY Central Office. Attachment - Uniform Allowance for CUNY Campus Security Titles for June 2001 … This bulletin explains the procedures for processing the June Uniform Allowance payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentTown of Maryland - Financial Management (2018M-121)
… maintained. Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121State Agencies Bulletin No. 1081
… of the additional field, NYS EMPLID, to be printed on employee paycheck stubs and direct deposit advice … OSC will add the new field and print the NYS EMPLID on employee paycheck stubs and direct deposit advice … agencies of the additional field NYS EMPLID to be printed on employee paycheck stubs and direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1081-printing-nys-emplid-employee-paycheck-stubs-and-direct-deposit-adviceTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… Board of Cooperative Educational Services (BOCES) officials ensured network access and information technology … (IT) assets were properly safeguarded. Key Findings BOCES officials did not ensure network access and IT assets were … IT control weaknesses were communicated confidentially to officials. Officials did not: Periodically review and disable …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). … Findings Village officials did not accurately bill State Parks for water usage. Village officials: Were using …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Walton Central School District - Fund Balance (2019M-209)
… When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… and District officials effectively managed fund balance. Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that … statutory limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance was added back …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Honeoye Central School District - Information Technology (2019M-9)
… officials did not provide IT security awareness training for employees. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Suffern Central School District - Financial Condition (2019M-145)
… be overfunded by $13.4 million based on past settlement rates. The District does not have a comprehensive multiyear … that reflect realistic estimates for expenditures based on historical trends or other identified analyses. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… such as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Contract Advisory No. 32
… – revised to update the contact information for the NYS Department of Economic Development. Section 26 – Iran … update the web address for the Prohibited Entities List. Minor editorial revisions and updates. All new contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixIX.8 Federal Grant Refunds – IX. Federal Grants
… a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such … a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the States …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did not: Disable unnecessary … Properly restrict user permissions in the financial application. In addition, sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-and