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Red Hook Central School District – Inventories (2023M-133)
… officials adequately monitored and safeguarded fuel and EZ Pass tags …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133XII.4.F Proper Invoice – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides agencies with guidance regarding a proper … Invoice Date; Unique invoice number as described in Section 5.B – Unique Invoice Number Requirements of this … This section provides agencies with guidance regarding a proper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceVillage of Gowanda – Procurement (2013M-175)
… 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of … Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases … to ensure that Village officials obtained bids and quotes in accordance with the Village’s procurement policy, and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Division of Housing and Community Renewal Bulletin No. DH-118
… agencies of OSC’s automatic processing of the April 2022 DC 37 Rent Regulation Services Unit (RRSU) LLS payment and … Rate of the reallocated position was automatically updated from 1001 to 2110. The increment code of an employee … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationArea #12 – Information Technology Contingency Planning – Information Technology Governance
… Written IT Contingency Plan Because no computer system can be expected to operate … of your local government’s or school’s operations. Some best practices relating to IT contingency planning include: … quickly and effectively following an IT disruption. Some best practices relating to backup procedures include: …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningSUNY Bulletin No. SU-315
… the 2019-2023 Agreement between the State of New York and the Communications Workers of America/Graduate Student … Employees Union, provides for an increase in stipend and an increase in the minimum stipend of two percent (2.00%) … 10/01/2021 Stipend Increase will be effective 09/30/2021 and will be paid in Administration Pay Period 14L, paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-315-october-2021-stipend-increase-gnsu-employees-representedState Agencies Bulletin No. 2007
… addition, if the employee has any subsequent time off the payroll, the increment code must be evaluated and if an … from 0001 to 2022. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … to determine if the increment code must be updated. If the Payroll Status remained Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1981
… Purpose The purpose of this bulletin is to notify agencies the pensionable … 2022 is $18,233.00 . Affected Employees Tier 6 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 368 of the Laws of 2018, the limit increases each calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… guidance on obtaining historical data for payments made in the Statewide Financial System (SFS). Process and … Agencies may need historical data for payments made in the SFS for various purposes, including internal audits …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerArdsley Union Free School District – Reserve Funds (2015M-348)
… identifying the leave balances for employees entitled to a payout at retirement included employees who were not eligible for a payout based on the collective bargaining agreement. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's … recovery plans. Key Recommendations Adopt a policy for online banking and obtain an updated banking agreement with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385City of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for the period … for unused vacation time without adequate leave records to support the payroll calculations. The City’s payroll …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Westhill Central School District – Procurement (2016M-182)
… The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through … $35.3 million. Key Findings Although the District adopted a purchasing policy, the policy did not include guidance for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182State Comptroller DiNapoli Releases School Audits
… Free School District , Livonia Central School District , Panama Central School District and the Williamsville Central … virus protection and patches are installed and up-to-date. Panama Central School District – Financial Management … Union Free School District Livonia Central School District Panama Central School District and the Williamsville Central …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … distributing FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Town of Deerpark – Budget Review (B6-13-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Green Tech High Charter School – Payroll (2023M-157)
… salaries and wages. Key Findings Officials: Made payroll calculation errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or payroll status change forms documenting approved pay rates to … to 44 employees. Key Recommendations Issue and maintain payroll status change forms and ensure timesheets are …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… any time. Segregate the Supervisor’s incompatible duties. If it is impractical to segregate duties, the Board should …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20City of North Tonawanda – Financial Operations (2012M-203)
… 1, 2011, to August 31, 2012. Background The City of North Tonawanda is located in Niagara County and has … City of North Tonawanda Financial Operations 2012M203 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203