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Town of Hyde Park - Payroll and Time Records (2018M-225)
… Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town officials … established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll periods, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… Thomas P. DiNapoli made the following statement on the anniversary of Superstorm Sandy: “Two years after … economic challenges. Even now, New Yorkers are relying on state government to provide resources. I hope that the new … storm expenses. Whether to expedite contracts or report on recovery funds spent by the state, my office will continue …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryDover Union Free School District - Information Technology (2018M-112)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Develop procedures and controls that restrict access to inappropriate websites. Secure the server room so that … with our recommendations and indicated they have begun to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Port Jefferson Union Free School District - Claims Processing (2018M-055)
… Port Jefferson Union Free School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… receipts policies and procedures. Take a more active role in providing oversight of the cafeteria’s financial …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Warrensburg Central School District - Financial Condition Management (2017M-265)
… fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent … out. Key Recommendations Develop realistic estimates of appropriations. Adopt a written plan to use excess fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mOnondaga County – Sexual Harassment Prevention Training (S9-23-8)
… report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials … was provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected … and all 23 elected officials), 14 employees or 6 percent of employees tested did not complete the annual SHP Training. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8XII.5.H Appropriate Payment Amounts – XII. Expenditures
… Financial System, Business Units are no longer required to submit invoices or supporting documentation with the … Units must retain and produce payment documentation to the Office of the State Comptroller in accordance with … Payable Vouchers and Land Claims of this Chapter. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsCUNY Bulletin No. CU-730
CUNY Bulletin No CU730
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increaseState Agencies Bulletin No. 1923
… (University Police, Encon Police, Park Police, and Forest Rangers). Affected Employees Employees in Bargaining Unit 31 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseCUNY Bulletin No. CU-700
CUNY Bulletin No CU700
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-700-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-699
… dues increase for employees represented by DC37, Local 983 in Bargaining Unit TM. Affected Employees Employees represented by DC37, Local 983 in Bargaining Unit TM are affected. Effective Dates Changes will be effective in paychecks dated February 11, 2021. OSC Actions At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-699-district-council-37-dc37-local-983-dues-increaseGlens Falls Common School District - Cash Management (2019M-177)
… earnings. Key Findings District officials did not develop and manage a comprehensive investment program to ensure … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Moriah Central School District - Cash Management (2019M-65)
… earnings. Key Findings District officials did not develop and manage a comprehensive investment program to ensure … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Ellicottville Central School District - Information Technology (2019M-14)
… networking, shopping, travel and other personal use. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Town of New Hudson – Tax Collection (2021M-2)
… in a timely manner, the Clerk did not: Remit collections to the Town Supervisor (Supervisor) weekly, as required. Key … all real property tax collections, penalties and interest to the Supervisor weekly. Town officials agreed with our recommendation and indicated that they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2West Seneca Fire District #3 - Capital Reserves (2019M-248)
… for five expenditures totaling $180,000 that were subject to permissive referendum. Key Recommendations Ensure budgets … Ensure reserve expenditures comply with legal requirements to publish notices of permissive referendum. District … our findings and recommendations and indicated they plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
Determine whether the Village ClerkTreasurer properly managed cash receipts and disbursements and performed her duties in accordance with statutes
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202State Comptroller DiNapoli Releases Audits
… impact their educational growth. Furthermore, for certain school districts, non-compliance has been a persistent … education services, including the timeliness of arranging placement and starting services, is critical to ensure that … DOE did not arrange their placement within the required 60 school days, taking in some cases an average of 108 school …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied … financial resources only to the extent that they reflect near-term inflows or outflows of cash. Under the modified … and disbursements relative to underlying economic events near the end of a fiscal period. The cash basis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focus