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Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly review network user accounts and permissions to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… The governing board of a local government or school district generally may, by … cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve small amounts … infrequent purchases, such as office supplies. The amount of a petty cash fund may be limited by statute. The custodian …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditYork Central School District – Network Access Controls (2022M-93)
… adequate. Specifically: District officials did not comply with Board policy to ensure adequate network access control … administrative permissions. Officials paid $360,896 for information technology (IT) services in 2020-21 without … in a timely manner, and regularly review user accounts for necessity and appropriateness. Set written expectations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Village of Brookville – Board Oversight (2015M-45)
Village of Brookville Board Oversight 2015M45
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… of our audit was to review payments in lieu of health insurance coverage for the period January 1, 2015 through … actually increased the District’s cost of providing health insurance by $37,179. District officials do not require … basis that they are still eligible to receive health insurance buy-back program payments. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Town of Minden – Budgeting (2014M-366)
… Budget and allocate sales tax revenues in compliance with statute and seek legal counsel to determine what remedies are …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2014 through January 31, 2015. Background The Town of Hebron is located in Washington County and has a … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Assessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… Insurance Fund, and self-insured political subdivisions of the State. Sections 151 and 50(5) of the Workers’ Compensation Law require that the Board and the Office of the New York State Comptroller ascertain the actual total …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31Opinion 88-52
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … which purchases real property from county) -- Interest in Contract (community college officers and employees who are … held by the county for the college will have an interest in the purchase contract. The interest must be disclosed as …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 96-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … incentive as constituting base salary for purposes of General Municipal Law, §207-m) WORDS AND PHRASES -- "Base … the village police department must be calculated as part of the base salary of those officers …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 92-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured … Regarding the disposition of moneys held for the redemption of bonds issued by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-10State Agencies Bulletin No. 1099
… modified must be returned to the employee for completion of a new card. The Amount of Deduction requested on the authorization card is the … each paycheck in the calendar year, not the total amount of the pledge. State Agencies will no longer be able to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1099-2012-sefa-state-employees-federated-appeal-campaignHampton Bays Union Free School District - Claims Processing (2018M-68)
… were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The claims … tested, or 74 invoices for $19,845, after the goods and services were ordered. Key Recommendations Enforce the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Town of Sheldon – Financial Management (2017M-261)
… was to determine whether the Board effectively managed and monitored fund balance for the period January 1, 2014 … The Town of Sheldon is located in Wyoming County and has a population of approximately 2,410. General and highway fund budgeted appropriations for 2017 totaled …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Bainbridge Fire District - Board Oversight (2018M-252)
… Board reviewed the Treasurer’s reports on a monthly basis and reviewed all claims before payment. Although the Treasurer’s financial records and reports accurately and properly accounted for all financial activities, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Omnibus Technical Procurement Amendments
… (Rules-Peoples-Stokes) / S.7893 (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; defining … Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information defining …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsVillage of Sharon Springs – Water Accountability (2014M-148)
… Audit The purpose of our audit was to review the Village’s water operations for the period June 1, 2012 through March … Key Finding Village officials do not adequately monitor water operations. Key Recommendation Develop written policies and procedures for determining water accountability, including reconciling of the water …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148DiNapoli Statement on Charges Against Former Delhi Village Clerk
… charges filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint … by allegedly writing $4,788 in village checks to herself for her personal use. She now faces grand larceny charges. … New York State Police, she will now be held accountable for her actions.” …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkState Agencies Bulletin No. 1634
… Purpose To inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the Position Pools in PayServ. … To inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the Position Pools …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1634-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… Purpose To determine if the Department of Health overpaid health care providers’ Medicaid claims for services also … To determine if the Department of Health overpaid health care providers Medicaid claims for services also …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-services