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Otego-Unadilla Central School District – Information Technology (2021M-178)
… did not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we … District officials generally agreed with the findings in our report and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Honeoye Falls Lima Central School District – Access Controls (2020M-112)
Determine whether Honeoye Falls Lima Central School District District officials ensured user access controls were appropriate and designed effectively
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… Eight invoices totaling $4,582 which included confirming POs, sales tax charges and lacked receipt … a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases are made in compliance with District policies and applicable contracts and/or bids. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… (Village) Board of Trustees (Board) transparently planned and monitored the pool capital project (Project). Key … Project exceeded the grant revenues received by $256,302 and contributed to the declining fund balance in the … projects fund was set up to record Project revenues and expenditures. Ensure the Project was monitored and change …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204City of North Tonawanda - Financial Condition (2020M-90)
Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced routinely monitored financial operations and took appropriate actions to maintain the Citys fiscal stability
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Northern Adirondack Central School District – Financial Condition (2020M-51)
… have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… that Town officials did not have prohibited interests in Town contracts. Key Findings The Board has not adequately … capital plans. A Board member had a prohibited interest in Town contracts totaling approximately $782,100. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Village of Palmyra - Justice Court Operations (2019M-202)
… Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were … cash balances exceeded known liabilities by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the … Determine whether the Justice provided adequate oversight of the Justice Court Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… that Town officials did not have prohibited interests in Town contracts. Determine whether Town officials ensured … Key Findings A Board member had a prohibited interest in the contracts between the Town and his machining company. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of Dayton - Fund Balance Management (2019M-221)
… fund balance as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances during … the financial activity in the TW general fund and TW highway fund and establish a plan to eliminate deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Andes Central School District - Cafeteria Operations (2019M-26)
… properly managed cafeteria operations. Key Findings School lunch fund operating deficits averaged $67,000 over the last … daily participation for breakfast and second lowest for lunch as compared to all Delaware County school districts. … to encourage more daily participation for breakfast and lunch and continue to identify potential efficiencies. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26New York State Accounting System User Procedures Manual
… 04000 NYS SENATE REGULAR ANNUAL 04001 NYS SENATE TEMPORARY 04002 NYS SENATE SPECIAL ANNUAL 04010 SENATE FINANCE … STATE COLL SCHOLARSHIPS 28350 SUNY COLL TECHNOLOGY AT ALFRED 28351 SUNY COLL TECHNOLOGY AT ALFRED - SPECIAL 28353 … DISTRICT TRANSPORTATION AUTH 55343 LONG ISLAND RAIL ROAD COMPANY 55345 METRO-NORTH COMMUTER RAIL ROAD COMPANY …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualAppendix B — Travel References – Travel and Conference Expense Management
… Audit Reports Office of the New York State Comptroller, Academy for New York State's Local Officials Office of the New York State Comptroller, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesTraining
… Earnings Training Balance of Contract for SUNY Employees and Pay Equity for Institution Teachers Balance of Contract Worksheet - Administration Balance of Contract Worksheet - Institution Fall Conference Visit the Office of …
https://www.osc.ny.gov/state-agencies/payroll/trainingState Agencies Bulletin No. 2293
… of Financial Services has announced that the 2025 premium rate and the maximum weekly employee contribution for … of an employee’s weekly wage. The maximum employee premium deduction for Paid Family Leave will be $354.53 per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increasePutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… 2014. Background Putnam County is composed of six towns and three villages and has a population of approximately 99,600. The County is … of Consumer Affairs is responsible for the registration and licensing of plumbing, electrical and home improvement …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310SCAM ALERT
… Published November 27, 2024 NYSLRS is monitoring a potential cyber threat involving Retirement Online . Scammers have created a fake website, which looks … beneficiary data being compromised. You can avoid the scam by accessing Retirement Online only through the Office of the …
https://www.osc.ny.gov/retirement/scam-alertIX.7.J Final Reports – IX. Federal Grants
… Most federal agencies require the submission of reports, either programmatic, financial, or both. Since the SFS is New York State’s official book of records, the amounts listed in any final financial report should be … Most federal agencies require the submission of reports either programmatic financial or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsBelfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast Central School District District Board of Education Board and District officials properly established and used reserve funds and maintained them at reasonable levels
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Town of Duanesburg – Financial Records and Reports (2020M-116)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, … up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116