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Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Area #11 – Physical Controls – Information Technology Governance
… gates and locks, and also environmental controls such as smoke detectors, fire alarms and extinguishers, protection from …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsDundee Central School District - Information Technology (2018M-74)
… Board and District officials have not adopted adequate IT security policies and procedures. District officials did not provide IT security awareness training for District employees. In … Board and District officials should adopt comprehensive IT security policies, procedures and plans to safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74East Moriches Union Free School District - Budget Review (B7-15-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Village of Munnsville – Financial Operations (2012M-239)
… $157,000 in the general fund. Key Findings The Board has not maintained an adequate level of unassigned fund balance … and $999, respectively, of fund balance that they did not have. The Board also has not exercised effective oversight of … an officer, employee, or independent public accountant do so. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls … the Town of Richland in Oswego County. There is one fire company located within the District, the Richland Fire … on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374CUNY Bulletin No. CU-444
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University … will be included in the employee’s regular paycheck or direct deposit advice dated 1/12/12, Pay Period 19L/20C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycleSouthold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background The Southold Union Free School … payment. Even though the claims auditor appeared to be properly auditing claims, the purchasing agent did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Hampton Bays Union Free School District – Claims Processing (2013M-333)
… 2012 through August 31, 2013. Background The Hampton Bays Union Free School District is located in the Town of … Hampton Bays Union Free School District Claims Processing 2013M333 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies for when vendor, employee expense, or SSP checks (all commonly referred to as “A” checks) are returned … The purpose of this section is to provide guidance to agencies for when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkPayServ
… New York State Payroll Services PayServ …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservTown of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Village of Mount Morris – Justice Court (2013M-152)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… The Justice’s principal duties involve adjudicating legal matters within the Court’s jurisdiction and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure … 1, 2012 through July 8, 2013. Background The District is a district corporation of the State, distinct and separate … an audit of the District’s records by an independent public accountant and Verify the applicability of the wording …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. The Academy Charter School – Credit Card Expenditures (Nassau County) School officials did not comply with their written credit … Thomas P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 2418
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2025 … that are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty … information which will appear on the Form 1042-S Statement is described below: Box 1 : Income Code The two-digit code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… the Statewide Financial System (SFS) electronic vendor portal. Completion of this certification will identify that … certification is removed by the vendor through this same portal. The Office of the State Comptroller reserves the … website ( https://www.osc.state.ny.us/state-vendors/portal/15-day-prompt-payments-small-businesses ) for more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project ID with a Z at the end. Any prior expenditures under the … On March 31 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idNortheast Central School District - Payroll (2018M-140)
… Northeast Central School District Payroll 2018M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140