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State Police Bulletin No. SP-161
… Purpose To notify agencies of a change in dues and agency shop fees. Affected Employees Employees in Bargaining Units 07 and 17 represented by the Police … At the request of the PBA, OSC has implemented a change in dues and agency shop fees for employees in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-161-police-benevolent-association-new-york-state-troopers-inc-dues-andA Message From Comptroller Thomas P. DiNapoli – New Career Plan
… I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1515/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)
… As a member of the Retirement System, you are covered by a plan that provides … Benefits you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits you …
https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoliBradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 37 deposits totaling $8.5 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… adopted written cash receipts and disbursements policies in January 2017, but no written policies or procedures were in place during our audit period. The Board did not audit or …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial … currencies. In the event that a vendor requires checks to be paid in a foreign currency, the Business Unit must … This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… Maintain hardware or software inventory records. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Danby Fire District – Claims Audit (2020M-149)
… credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key Recommendations Only authorize the Treasurer to prepay those expenditures allowed by Town Law prior to Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149State Comptroller DiNapoli Releases School District Audit
… and prepare monthly cash flow forecasts. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditVillage of Monticello – Financial Condition (2020M-107)
… Village’s financial condition. As a result, the Village is fiscally stressed. The Village’s total fund balance will …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Honeoye Central School District - Information Technology (2019M-9)
… and District officials effectively managed the District’s information technology (IT) assets. Key Findings The Board … and District officials effectively managed the Districts information technology IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Suffern Central School District - Financial Condition (2019M-145)
… were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being … trends or other identified analyses. Review reserves to evaluate if they are necessary and reduce unneeded reserve … findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Little Falls City School District - Financial Condition Management (2019M-67)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial … use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have … the surplus fund balance to within the statutory limit and use the surplus funds to finance one-time expenditures or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Incorporated Village of Garden City – Check Signing (2021M-39)
… policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Medina Central School District - Tax Collection (2019M-151)
… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors … deposited, intact. Ensure there is sufficient oversight of the tax collection process. Perform a reconciliation of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Although we did not find any significant errors in how cash receipts and disbursements were recorded and … pre-numbered duplicate receipts or cancelled checks to facilitate the review of accounting records and reports. … contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andWalton Central School District - Fund Balance (2019M-209)
… Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1