Search
St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… Determine whether the Board provided adequate oversight of the District’s financial operations. Key Findings The … plan to reduce unrestricted fund balance for the benefit of District residents. Properly audit claims to ensure each …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Ausable Valley Central School District - Claims Auditing (2018M-190)
… before payment in accordance with New York State Education Law, Section 1724 (Education Law). District officials generally agreed with our … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Germantown Central School District – Payroll (2023M-3)
… the compensation was supported and authorized by the Board of Education (Board). Key Findings The District did not have … to separate individuals and provide adequate oversight of the work performed by these employees. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Overview – Enhanced Reporting
… you need to adjust previously reported information, you submit adjustments through Retirement Online . You report … Enhanced reporting lets employers submit detailed employee salary and service data to NYSLRS …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewTown of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17DiNapoli Releases City of Troy Budget Review
… government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewEllenville Central School District – Network User Accounts (2022M-18)
… [read complete report - pdf] Audit Objective Determine whether Ellenville Central … IT system in at least six months from the date of our test. Established written procedures for granting, changing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18XIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… with a customer contract. NYF_AGY_PC_PROJ_UPLOAD Project Spreadsheet Upload Provides the user with access to upload project spreadsheet data into SFS None NYF_AGY_GM_FGRNT_GUIDE Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesPeekskill City School District - Network User Accounts (2021M-195)
… manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … disabled. Provide periodic IT security awareness training to all users who use IT resources. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Naples Central School District – Network Access Controls (2020M-82)
… accounts and disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Operational Advisory No. 24
… Subject : Fiscal Year End 2025-26 Important Dates Guidance : In preparation for Fiscal Year End 2025-26 the Office of the State Comptroller (OSC) … the Guide to Financial Operations Chapter XV – End of Year regarding needed information and final deadlines … Fiscal Year End 202526 Important Dates …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesTown of Brandon - Financial Condition (2019M-239)
… $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Kent Fire District No. 1 - Financial Operations (2019M-37)
… Also, appropriations were overestimated and transfers to reserves were not budgeted. The Board was unable to provide documentation of four required permissive … realistic estimates of appropriations. Ensure transfers to reserves are included in the budget and that reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… complete report - pdf ] Audit Objective Determine whether the Board and Village officials developed realistic budgets and long-term financial plans. Key Findings The Board and Village officials did not develop realistic … From 2016-17 through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Town 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-54The New York State Procurement Integrity Act
… – Enhances the integrity, transparency and accountability of the State’s procurement process by restoring the state … the state comptroller to oversee certain contracts of the Research Foundation of the State University of New York, prohibiting conflicts of … Enhances the integrity transparency and accountability of the States procurement process by restoring the state …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actState Agencies Bulletin No. 182
… Purpose To explain the new increment system and codes Affected Employees Eligible employees represented by … 1, 2000 (pay period #1), OSC began entering new increment codes in employees' records to effectuate the transition to … The attached chart illustrates how current year increment codes will be changed to facilitate future years' increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37Summit Security Services, Inc. (Summit)
… Purpose The objective of our examination was to determine whether individuals who performed security guard and fire safety director services at three New York … Background Our office examined payments the Office of General Services (OGS) made to Summit Security Inc. …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summit