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East Meredith Rural Fire District – Financial Activities (2021M-26)

… ensure the Treasurer accurately recorded all transactions in a timely manner. Audit and approve 25 claims totaling … before payment. Maintain adequate supporting documentation for three disbursements totaling $11,478. Audit the … transactions were appropriate and properly accounted for, without proper controls, there is a risk that …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

Dansville Public Library – Procurement (2015M-225)

… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process for the period … which is a school district public library organized to serve the residents of the Dansville Central School … Adopt a procurement policy that gives guidance to staff for purchasing goods and services. Audit and approve …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225

Lyncourt Union Free School District – Information Technology (2020M-121)

… recovery plan. Key Findings District officials did not adequately manage network user accounts or develop and … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Evaluate all network user accounts to ensure unneeded network user accounts are disabled. Assess …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121

Village of Monticello – Records and Reports (2020M-104)

… date. Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… 24 hours as required. Remit real property tax collections to the Town Supervisor (Supervisor) or the County Treasurer … tax collections, including interest and penalties, to the Supervisor and Treasurer within the required … findings and recommendations and indicated that they plan to take corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75

Town of Marcy – Justice Court Operations (2020M-166)

… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166

Village of Spring Valley – Financial Activities and Information Technology (2012M-180)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities and the … technology (IT) system for the period June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is … sound business practices. The Board did not audit claims to ensure that all Village payments were supported and in …

https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180

Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)

… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected … County, which contracts with the Stockport Fire District to provide fire protection for the Town. The Executive … and submit formal monthly and annual financial reports to the Executive Committee which contain a detailed …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015m

State Comptroller Dinapoli Releases Municipal Audit

… receipts were rarely issued and not all cash was deposited in a timely manner. The board also did not annually audit the … accountability analyses were not complete or reconciled. In addition, receipts totaling $3,435 were collected and … spending, the state’s 180,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audit

Menands Union Free School District – Information Technology (2021M-78)

… Key Recommendations Revise IT vendor contracts to define roles and responsibilities. Provide IT security …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78

Town of Springfield – Accounting Records and Reports (2020M-175)

… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

CUNY Bulletin No. CU-719

… Insurance. Affected Employees CUNY employees enrolled in a health insurance plan may be affected. Background CUNY … for enrollments, cancellations, and/or changes in a bi-weekly electronic input file.Updated agency access is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insurance

Village of Monticello – Budget Review (B4-14-15)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … a tax overlay. The Village does not have adequate records to demonstrate the reasonableness of the revenue estimate for … of past due amounts. Consider providing adequate resources to cover potential salary increases. …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)

… System Program (Program) through a partnership among the Office of the State Comptroller (OSC), the Treasury Division … (DTF/Treasury), the Division of Budget (DOB), and the Office of the Chief Information Officer/Office for Technology (CIO/OFT). The Program’s mission …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overview

Village of Bainbridge – Financial Operations (2014M-227)

… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer … adequate reports. The Board should provide more oversight to ensure that water and sewer receipts are properly …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

City of Fulton – Capital Projects (2021M-184)

… financial results against budgets and closed out records for completed projects. Key Findings Officials were unable to … not maintain complete, up-to-date capital projects records for each project. The Council did not approve capital … Maintain accurate and up-to-date capital projects records for individual projects. Approve and monitor capital projects …

https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184

Town of Knox – Town Clerk (2020M-72)

… complete report - pdf ] Audit Objective Determine whether the Town Clerk (Clerk) recorded, deposited, disbursed and … all money collected timely and accurately. Key Findings The Clerk did not record, deposit or disburse all money timely and accurately. The Clerk did not: Deposit 367 collections totaling $22,586 …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Town of North Collins - Recreation Department Cash Receipts (2020M-68)

Determine whether Recreation Department Department cash receipts were recorded and deposited in a timely and accurate manner

https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68

Pearl River Union Free School District – Fixed Assets (2022M-126)

… did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. This can be … multiple exceptions): 21 fixed assets with a combined cost of $55,832 were not recorded on the inventory list. District … were unable to locate 26 fixed assets with a combined cost of $57,516. 31 fixed assets with a combined cost of $88,931 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126

York Central School District – Network Access Controls (2022M-93)

… School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District … not comply with Board policy to ensure adequate network access control procedures were established including a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93