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Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… manner and ensured claims were audited for accuracy and completeness. Key Findings District officials did not always … manner or ensure claims were audited for accuracy and completeness. The District did not: Have proper documentation … The claims auditor did not: Audit claims for accuracy or completeness. As a result, we identified discrepancies with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… as ensuring cancelled checks are for authorized purposes. Define the rate or percentage of health insurance premiums …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 31, 2014. Background The Ballston Spa Public Library is a municipal public library that received its charter from the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board of Trustees, each of whom …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Duanesburg – Financial Records and Reports (2020M-116)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records and reports were complete, accurate, up-to-date or timely. The Town’s accounting records were not … financial information. As a result, the Board’s ability to monitor the Town’s financial affairs, accurately assess …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116State Agencies Bulletin No. 1882
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $290,000 for the 2021 plan year, which is the calendar … January 14, 2021. OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for the 2021 Calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… Board and Membership provided adequate controls over the Company’s receipts and disbursements. Key Findings Controls … and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and … were approved by the Membership because of inadequate documentation. We could not determine whether 20 purchases …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andU-Crest Fire District #4 – Travel Expenditures (2017M-35)
UCrest Fire District 4 Travel Expenditures 2017M35
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records were … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for disbursing, …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… not follow their procurement policy and seek competition for project related professional services totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTown of Hempstead – Compensatory Time (2021M-64)
… report - pdf ] Audit Objective Determine whether Town of Hempstead (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time … written procedures to provide guidelines for pre-approval of overtime, adequate documentation and supervisory approval …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Tully Central School District – Network Access Controls (2021M-138)
… did not develop written procedures for granting, changing and revoking access rights. Officials did not regularly review enabled non-student user accounts to determine whether they were appropriate or needed. As a … revoking and reviewing network user account access. Disable unneeded network user accounts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Belfast Central School District – Reserve Funds (2021M-135)
… Objective Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key … Determine whether the Belfast Central School District District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… being assessed. Implement sufficient compensating controls to minimize the risks associated with the lack of segregation … within the Treasurer’s office. Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be documented and retained. Perform required annual …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies for sustaining … continuity planning. IT contingency planning refers to the plans, policies, procedures and technical measures … may need a suite of plans that go by many different names — business continuity, IT contingency, emergency …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside … the American Way. Click below to hear from these prominent black leaders who advocate for protecting people in need and … Executive Director People for the American Way About Black History Month The first Black History Month was …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationVillage of Maybrook – Financial Condition (2020M-54)
… our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing practices for the period … Key Recommendations Amend the purchasing policy to include guidance for the procurement of professional … bidding thresholds. Direct the District’s attorney to review the identified overpayment and take appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Piseco Common School District – Authorized Investments (2023M-172)
… loss. District officials did not adhere to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy annually, but did not ensure the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… p.m. at the Roslyn Heights Funeral Home, 75 Mineola Ave., Roslyn Heights, NY. The funeral is scheduled for … 10:00 a.m. at St. Mary's Roman Catholic Church, 110 Bryant Ave., Roslyn Harbor, NY. Seating and parking is limited at …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoli