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West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key Findings … adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. In addition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountSUNY Bulletin No. SU-355
… for a salary increase of three percent (3.00%) for all eligible SUNY M/C employees who are included in BU13. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-355-2024-salary-increase-state-university-new-york-sunyAnthem Blue Cross – Coordination of Benefits With Medicare
… Objective To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for … of the members. Civil Service contracts with Anthem Blue Cross (Anthem) to administer the Hospital Program of the … To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareOpinion 91-54
… the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on … the village) STATE CONSTITUTION, ART XVI, §1; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8): In the absence of State … , 119 Misc 2d 449, 463 NYS2d 384; see also Municipal Home Rule Law, §10[1][ii][a][8], authorizing local …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Easter Seals New York – Compliance With the Reimbursable Cost Manual
… Easter Seals NY operates preschool special education programs at their Bronx, Monticello, Port Jervis, and Valhalla locations. Easter Seals NY is reimbursed for preschool … its CFRs for three rate-based preschool special education programs. During our audit scope, Easter Seals New Hampshire …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualTown of Butternuts – Disbursements (2021M-62)
… the use of debit cards. Discontinue allowing the service provider access to the Town bank account. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Northeastern Clinton Central School District – Payroll (2016M-76)
… appropriate action within the law to recover those funds and to reimburse identified underpayments. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Olean City School District – Financial Management (2016M-210)
… 1, 2012 through June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns … Olean City School District Financial Management 2016M210 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the … reports. Board minutes were missing from 14 of the 20 meetings held during out audit period. The Board does not … many people bought tickets or attended all fund-raising events. Key Recommendations Require that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overFriendship Central School District –Procurement (2016M-175)
… The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the requirements of this policy or require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Town of Goshen – Police Payroll (2014M-244)
… not always sign the daily member attendance record and not all overtime was properly documented. An officer working for … the Town payroll register. Key Recommendations Ensure that all Department employees complete the member attendance …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations that will … this section, Business Units should use the invoice number on a vendor’s invoice to process the voucher. Business Units must include only one invoice on a voucher to facilitate the SFS functionality that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2012 … October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialTupper Lake Central School District – Financial Condition (2014M-151)
… expenditures and/or revenue shortfalls. The school food service fund was not self-sufficient and required … and increase revenues for the general fund and the school food service fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Thurston Fire Company – Board Oversight (2016M-429)
… or bank statements was made by members of the finance committee prior to payment. The finance committee did not complete an annual audit of the … they are certified by at least two members of the finance committee and have adequate support. Ensure the finance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429North Shore Public Library – Financial Condition (2013M-344)
… five-member Board of Trustees. The Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point Union Free School District and serves …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344State Comptroller DiNapoli Releases Municipal Audits
… lacked one or more pieces of supporting documentation to determine eligibility or verify the accuracy of the … renewal forms, income support and military records, to verify taxpayer eligibility. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2181
… with NYSPO access can opt out of receiving a paper Form W2 statement for the 2023 tax year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2State Agencies Bulletin No. 2385
… with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2025 tax year. Affected Employees: … in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background: In accordance … W-2 and W-3 (2025) , employers may electronically furnish Form W-2, Wage and Tax Statements to employees if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2385-new-york-state-payroll-online-nyspo-electronic-delivery-2025-form-w-2