Search

State Comptroller DiNapoli Releases School District Audits

… spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Marlboro Central School District – Information Technology (2021M-33)

… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop written procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33

Susquehanna Valley Central School District – Information Technology (2020M-95)

… Ensure that computers were free from malicious software. In fact, two malicious software applications were installed …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020m

Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over water and sewer operations such as billing, collecting, entry … segregated and lacked effective oversight procedures. Water and sewer receivable control accounts were not …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

Richfield Springs Central School District - Fixed Assets (2019M-140)

… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140

Hendrick Hudson Central School District - Financial Condition (2019M-24)

… officials adequately plan and monitor the District’s finances to ensure fiscal stability. Key Findings The … Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with a potential revenue loss of over …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24

Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)

… protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements

Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)

… Purpose of Audit The purpose of our audit was to examine controls over payroll and fuel inventory for the period January 1, 2013 through April 25, 2014. Background … The purpose of our audit was to examine controls over payroll …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365

Village of Arkport – Water Fund Financial Operations (2020M-45)

… service's financial operations. Key Findings Complete and accurate accounting records were not maintained, the … oversight of the Treasurer's work. Ensure billings comply with the Water Usage Law (WUL). Village officials generally … action. Appendix B includes our comment on an issue raised in the Village's response letter. …

https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45

State Agencies Bulletin No. 1635

… agencies with the schedule for payroll submission and the dates for availability of payroll reports and files … a schedule of cutoffs and pertinent payroll processing dates that the agencies must follow. This bulletin provides … assist agencies in identifying the earlier deadlines, the dates have been bolded on the 2018-2019 Schedule for Agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1635-schedule-agency-payroll-submission-and-availability-reports-and-files

Safety of Seized Dogs

… Purpose To determine if the Department of Agriculture and Markets (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The audit covered the period January 1, 2015 to … To determine if the Department of Agriculture and Markets adequately oversees the seizure of …

https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogs

State Agencies Bulletin No. 1720

… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports … last day of the previous payroll period (Wednesday). Due to holiday and special processing, earlier submission … To provide agencies with the schedule for payroll submission …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1720-schedule-agency-payroll-submission-and-availability-reports-and-files

State Agencies Bulletin No. 2315

… Purpose: The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports … period (Wednesday).                             Due to holidays and special processing, earlier submission …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2315-schedule-agency-payroll-submission-and-availability-reports-and-files

Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities

… automotive service, sales, and salvage facilities are registered, and follows up on consumer complaints and takes … these automotive businesses. Automotive facilities may be registered or licensed as multiple businesses. For example, many registered repair shops are also licensed as inspection …

https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilities

State Agencies Bulletin No. 1816

… this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates that the agencies must follow. This …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1816-schedule-agency-payroll-submission-and-availability-reports-and-files

City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)

… March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99

Cost-of-Living Adjustment – New Career Plan

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … is applied only to the first $18,000 of your Single Life Allowance, even if you selected a different option at … receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or …

https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustment

Cost-of-Living Adjustment – Career Plan

… requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … will begin receiving cost-of-living-adjustments (COLAs) when you are: Age 62 or older and retired for five or more …

https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustment

Cost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … is applied only to the first $18,000 of your Single Life Allowance, even if you selected a different option at … receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or …

https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustment