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Town of Lincklaen – Board Oversight (2017M-37)
… Board. Budgeted appropriations for the general and highway funds for 2017 totaled approximately $535,000. Key Findings … fund balance in the general and highway town-wide funds without clear plans to use this money. The Board did … Adopt a comprehensive fund balance policy and use excess funds as a financing source in a manner that benefits Town …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether … General fund budgeted appropriations for the 2017-18 fiscal year total approximately $2.4 million. Key Findings Of 40 …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195CUNY Bulletin No. CU-283
… Office, OSC will automatically increase biweekly pre-tax contribution rates and decrease the biweekly post-tax contribution rates for employees enrolled in the Express …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-283-rate-changes-cuny-transit-benefit-tsa-programCUNY Bulletin No. CU-321
… Office, OSC will automatically increase biweekly pre-tax contribution rates and decrease the biweekly post-tax contribution rates for employees enrolled in the Express …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-321-rate-changes-cuny-transit-benefit-tsa-programJamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… District had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. … Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… of Audit The purpose of our audit was to determine if District officials monitored the District’s financial … February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionFishers Island Waste Management District -- Purchasing (2015M-292)
… Purpose of Audit The purpose of our audit was to evaluate the … 1, 2014 through June 30, 2015. Background The Fishers Island Waste Management District is located in the Town of Southold in Suffolk County. The District, which is a …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Village of Cohocton – Cash Receipts (2015M-63)
… our audit was to evaluate the Town’s financial operations for the period June 1, 2013 through March 12, 2015. … Treasurer and her Deputy did not issue duplicate receipts for all transactions where no other evidence of receipt was …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… with water and sewer Village laws and codes resulting in $29,300 in penalties not being assessed. Implement sufficient … annual audits. The last required audit was conducted in 2016. Key Recommendations The Board should: Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Overview – Information Technology Contingency Planning
… caused by a computer virus. Since no computer system can be expected to operate perfectly at all times, unplanned …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewState Agencies Bulletin No. 1882
… Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement … bulletin may be directed to Payroll Retirement mailbox. … State Agencies Bulletin No 1882 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Callicoon – Cash Receipts and Disbursements (2013M-16)
… Purpose of Audit The purpose of our audit was to review selected financial activities for … 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… controls over donations and circulation desk cash receipts for the period June 1, 2013 through October 31, 2014. … is appointed by the Village Mayor. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $214,000. … Key Findings The Board has not established procedures for the Library’s collection and disbursement of donated …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andAlexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $670,000 in fund balance annually, which was not needed to fund operations due to operating surpluses. District officials used approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition for the period … Background The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, … has not adopted structurally balanced budgets nor has it adopted a fund balance policy, resulting in a decrease in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… District (District) officials secured user account access to the network and managed user accounts and permissions in … officials did not adequately secure user account access to the network or properly manage user accounts and … be inappropriately altered, accessed, or used. In addition to sensitive control weaknesses that were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials … investment program or develop procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) investment policy. Invest available …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside … the American Way. Click below to hear from these prominent black leaders who advocate for protecting people in need and …
https://www.osc.ny.gov/events/2022-black-history-month-celebration