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Comptroller DiNapoli Releases Municipal Audits
… The town’s internal controls over the claims audit process are designed to ensure claims are adequately supported and appropriate prior to payment. … revenue and expenditure projections in the proposed budget are reasonable.However, revenue estimates for sales tax, city …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… St. Lawrence County District Attorney Gary Pasqua and the New York State Police today announced that Nancy Berger, 55, … with the St. Lawrence District Attorney’s Office and the New York State Police, we will make sure that justice is … Attorney’s Office, which then contacted the Office of the New York State Comptroller. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Upstate Cerebral … York. UCP provides preschool special education services to children with disabilities between the ages of three and … financial information, including costs, that UCP reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualTown of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background The Town of Newfield is located … Key Findings The Board did not require the Supervisor to meet the fundamental financial responsibilities of his …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Village of Mount Morris – Justice Court (2013M-152)
… and remitted to the JCF. Reconcile the bank account on a monthly basis and prepare accountability analyses for …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Franklin Square Water District – Life Insurance Policies (2013M-127)
… may also constitute an unauthorized investment of District funds. Key Recommendation Review the insurance policies the …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Sole Custody Reporting
… Reporting web application will be open for agencies to report reconciled bank account information needed for the … requirements. Sole Custody Reporting Application Existing Users Log in to Online Services to get started. If you forgot … “I forgot my Password” to recover your credentials. New Users To request an account be created, contact OSC BFR at …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingState Agencies Bulletin No. 907
… This continues the partnership and collaborative efforts of agency Personnel/Payroll Offices and the Office of the … on the Control-D Report NPAY752 (Social Security Number Verification Report) Effective Date(s) Immediately Background … should retain a copy of each letter and any response from employees for four (4) calendar years in the event of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/907-verification-employee-social-security-numbers-and-names-reported-w-2SUNY Bulletin No. SU-319
… due to the two-year look back. Affected Employees Tier 6 New York State Education Department (NYSED) and SUNY employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planState Agencies Bulletin No. 931
… Report) Effective Date(s) Immediately Background Pursuant to Internal Revenue Service Publication 15 (Circular E), … name and Social Security number on their employees’ Form W-2. This requirement also applies to resident and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/931-verification-employee-social-security-numbers-and-names-be-reportedState Agencies Bulletin No. 1953
… Purpose The purpose of this bulletin is to reconcile employee SSNs and names in the NYS payroll system (PayServ) with the Social Security … match: DOB and gender code not checked ” or “ Other SSN ”: Send a notification letter to employees who appear on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedState Contract and Payment Actions in May
… Office of the State Comptroller approved 1,326 contracts for state agencies and public authorities valued at $2.4 billion and approved more than 2.5 million payments worth nearly $15.6 billion. The office rejected 123 … Island Expressway in Richmond County. $11.5 million with A. Colarusso & Son Inc. for preventative maintenance paving …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayTown of Hartwick – Water District Operations (2017M-250)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … January 1, 2016 through July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Bedford Central School District - Information Technology (2018M-164)
… access to ensure District users cannot control all phases of a transaction. Review and adjust the web filtering …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Central Valley School District – Claims Audit (2015M-129)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Finding The Treasurer does not oversee the application of her signature on checks or compare checks to the warrant prior to issuance. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Urban Choice Charter School – Information Technology (2013M-53)
… Purpose of Audit The purpose of our audit was to examine the controls over information … The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of Trustees, which …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Real Property Tax Exemptions Administration (2017-MR-4)
… town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4City of Yonkers – Budget Review (B6-15-15)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and financial software access controls were adequate. As a result, data and personal, private and sensitive … at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) … and three individuals unnecessarily shared access to a user account with administrative permissions. As a result, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsXI-A.4 Procurement Card Use – XI-A. Purchasing
… This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card (PCard) and requirements for online agencies when a … to the PO. Online agencies are required to reconcile credit card charges in the SFS within 30 days of payment of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-use