Search
Town of New Castle - Recreation Department Cash Receipts (2020M-19)
Determine whether payments received by the Recreation Department were properly receipted deposited and reported to the Town Board
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Accounts Payable Advisory No. 65
… only override the system calculated Scheduled Due Date on an exception basis. It may be necessary to override the … these circumstances, agencies should review the guidance on Adjusting the System Calculated Schedule Due Date in Guide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Lackawanna City School District - Contractual Services (2019M-23)
… documentation to ascertain that services were rendered in accordance with the written agreements. Key … provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance with written agreements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Stockbridge Valley Central School District - Information Technology (2019M-13)
… District officials did not disable unneeded user accounts in a timely manner. District officials did not provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mChallenging a Determination – Regional State Park Police Plan
… We can pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the eligibility …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationCUNY Bulletin No. CU-388
… modified eligibility for Deduction Code 300, MetLife Whole Life Insurance program. Affected Employees Employees in … Units TK, TY and SF to participate in a voluntary whole life insurance program administered by MetLife. Agency … modified eligibility for Deduction Code 300 MetLife Whole Life Insurance program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-388-change-eligibility-metlife-whole-life-insurance-programTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… fund $340,000. The Budget Officer made billing adjustments in 2017 totaling $228,146 without Board approval. The water … were overcharged for water and sewer late penalties in 2017 by $8,654. Key Recommendations Prepare an annual cost …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Village of Corfu - Sewer Operations (2018M-133)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials effectively managed sewer … collecting and recording sewer rent revenue. Key Findings The Board routinely adopted budgets that were not reasonably estimated, resulting in operating deficits. The Board did not develop and adopt multiyear capital and …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Village of Ballston Spa - Financial Condition (2017M-256)
… Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… complete report - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and adequately supported. Key Findings Conference and travel expenditures totaling $8,396 were not … by the Board, as required by District policy. Nineteen conference and travel expenditure claims, totaling $5,080, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Statement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… Supplemental Security Income provided almost $4.4 billion to more than 700,000 New York residents. Social Security … Disability Insurance benefits of $8.5 billion went to nearly 600,000 New Yorkers. …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalDepew Union Free School District – Investment Program (2023M-77)
… in financial institutions that offered higher interest rates, prepare monthly cash flow forecasts or solicit … Over a 16-month period, officials missed an opportunity for the District to realize approximately $487,000 in … Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations Comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-772021 Financial Condition Report – 2021 Financial Condition Report
… and for the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of … and opportunities for changes to improve the long-term outlook for State finances. Read More About this Report This report provides citizens …
https://www.osc.ny.gov/reports/finance/2021-fcrTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… payments totaling $270,000 that were paid to 14 employees and found District officials accurately calculated the … beyond the scope of this audit, they are being reviewed and are in the process of being adjusted. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Town of Union Vale - Payroll (2018M-31)
… payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … action. Appendix B includes our comments on issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Town of Westerlo - Information Technology (2020M-33)
… and have not disabled unnecessary accounts. Formalized a contract describing specific services to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control weaknesses … in part, by disabling unnecessary user accounts. Develop a service level agreement with the third-party vendor to …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33City of Syracuse – Water System Cybersecurity (2019M-173)
… were not properly managed. Officials did not establish a process for staying current on water system cybersecurity … have service level agreements (SLAs) with its IT vendors. In addition, sensitive IT control weaknesses were … user accounts, including disabling unneeded accounts in a timely manner. Establish a process for staying current on …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… employees properly collected fees for all tags issued. Rental fees were not accurately entered in the financial system, as the rental agent does not provide copies of rental contracts to the recreation department office. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… Program Legislative Session 2019-2020: Signed into law on August 24, 2020 as Chapter 157 of the Laws of 2020 – A.10492 Rules (Thiele) / S.8417 Krueger - Provides financial …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Elba Central School District - Financial Management (2018M-96)
… effectively managed the District’s financial condition. 1 Key Findings The Board adopted budgets with overestimated appropriations averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96