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Conesus Volunteer Fire Department – Financial Controls (2014M-42)

… Fire Department is a volunteer organization located in the Town of Conesus in Livingston County. The Department, which is governed by a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42

King Center Charter School - Information Technology (2018M-61)

… technology (IT) assets are properly safeguarded, secured and accessed for appropriate School purposes. Key Findings … The Board has not adopted adequate IT security policies and School officials do not have formal procedures to address … backup, password security management, IT asset inventory and user access rights. We identified inappropriate or …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61

Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)

… effectively to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013. … Board of Trustees. The College’s operating expenditures for the 2013-14 year were approximately $29.5 million. Key … Recommendations Ensure all College employees responsible for cash collections deposit receipts timely and according to …

https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selected

State Police Bulletin No. SP-50

… Purpose To explain the use of a new deduction code 299 for payments to the PBA from Special Hire employees. Affected … mailbox. … To explain the use of a new deduction code 299 for payments to the PBA from Special Hire employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-50-special-hire-deduction-code-299-police-benevolent-association-pba-new

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… network user account controls to help maintain continuity of business office operations and prevent unauthorized …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

Village of Canajoharie – Procurement (2015M-36)

… located in the Town of Canajoharie in Montgomery County, and has a population of approximately 2,180. The Village is … Findings Village officials did not always comply with GML and the Village’s procurement policy. Village officials and employees failed to obtain quotes in accordance with the …

https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36

South Farmingdale Water District – Information Technology (2014M-153)

… safeguard the District’s information technology resources for the period January 1, 2012 through October 31, 2013. … approximately 45,000 residents. General fund expenditures for 2012 totaled approximately $5 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153

Greenlawn Water District – Accounting Records (2015M-231)

… to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, 2015. … elected three-member Board of Commissioners. Expenditures for 2014 totaled approximately $5.3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231

Village of Sagaponack – Claims Processing (2017M-124)

… is located in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is … claim to determine if the claims are properly itemized and include appropriate supporting documentation. Competitive … for some purchases. Key Recommendations Conduct a thorough and deliberate claims audit, ensuring that each claim has …

https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124

Rensselaer City School District – Medicaid Reimbursements (2024M-42)

… services provided to Medicaid-eligible students and did not correct and resubmit rejected claims. The District also lacked … procedures to ensure Medicaid claims were submitted and reimbursed. As a result, claims were either not submitted …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42

Town of Colonie –Justice Court Operations (2014M-114)

… internal controls over the Court’s financial activity for the period January 1, 2012 through January 31, 2014. … Key Recommendations There were no recommendations for this audit. … The purpose of our audit was to assess … internal controls over the Courts financial activity for the period January 1 2012 through January 31 2014 …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114

Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)

… the Board ensured that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 … members. For 2015, the Company’s revenues totaled $61,177 and expenses totaled $62,862. Key Findings The Board did not … officials did not approve any debit card transactions, and not all debit card transactions had supporting …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016m

Town of Jefferson – Selected Financial Operations (2014M-332)

… was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The … and Supervisor did not ensure that all disbursements were for Town purposes and that all water rents were properly …

https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332

Orchard Park Public Library – Audit of Claims (2016M-191)

… audit was to review the Library’s claims auditing process for the period January 1, 2015 through May 6, 2016. … The Library directly paid expenditures totaling $18,463 for the 2015 fiscal year and $3,160 from January 1 through …

https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191

Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)

… districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a seven-member … Not all assets were recorded on the Fixed Assets list, and assets were not always in the locations indicated. Not all assets were tagged and some assets were disposed of without Board approval. Key …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268

Walton Central School District – Financial Condition (2014M-118)

… the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected seven-member Board of Education and operates two schools with approximately 1,025 students. … fund balance declined by about 94 percent from 2010-13, and officials appropriated about $552,000 of fund balance for …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118

Spencer-Van Etten Central School District – Financial Condition (2014M-233)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233

Arkport Central School District – Payroll (2016M-338)

… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in Allegany County …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338

CUNY Bulletin No. CU-406

… grant. Affected Employees Full-time CUNY instructional staff Background Pursuant to an agreement between the City … CUNY Research Foundation for research work performed. The payment is processed through the payroll system to facilitate … must submit the CUNY RF Payment Authorization 2010 Summer Salary Awards Form prior to the submission of the payment. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-406-2010-cuny-research-foundation-grant-payments-summer

DiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments

… to the COVID-19 pandemic significantly improved New York’s per capita ranking in the federal balance of payments from 49 th … Fiscal Year (FFY) 2021, according to a report released by State Comptroller Thomas P. DiNapoli. For every dollar New …

https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-payments