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North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Background The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of … the Town to provide fire protection services to the Town’s northern area and is governed by a seven member Board. During 2013, revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overState Agencies Bulletin No. 1070
… Background OMCE has requested a new insurance deduction for their members that will be administered through M3 … the Deduction Code 548. Agency update is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1070-new-deduction-code-548-omce-special-benefitsState Agencies Bulletin No. 959
… new insurance deduction code. Affected Employees Employees in Bargaining Units 01 and 21 represented by the New York State Correctional Officers and Police … will automatically process deduction transactions using the Deduction Code 541. Note : The vendor will submit all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/959-new-deduction-code-541-nyscopba-permanent-life-insuranceMadison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… determine whether BOCES officials accurately paid salaries and wages for the period July 1, 2016 through June 30, 2017. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Gloversville Public Library – Claims Processing (2014M-81)
… through December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton … 19,200 residents of the Gloversville Enlarged School District. The Library received its charter as a school …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Forestville Central School District - Information Technology (2019M-170)
… did not provide formalized IT security awareness training for individuals who used the District’s IT assets. Personal … and application user accounts were not properly managed. In addition, sensitive information technology control … guidelines. Develop comprehensive written procedures for managing network and application user accounts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Area #2 – IT Security Training and Awareness – Information Technology Governance
… information residing on them. Local government and school officials sometimes say that they cannot afford the … Security Agency https://www.cisa.gov/ Municipal and school associations (e.g., New York Conference of Mayors, New York State School Boards Association) also periodically offer low-cost …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessState Agencies Bulletin No. 1003
… be submitted after the Agency on-line deadline, a request for an “Additional” transaction must be made and granted to … each time this request is granted. If approval is given for any “Additional” that is requested to be added after the … be faxed to OSC immediately after permission is given for the “Additional” but both the original Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… of our audit was to examine the Joint Water Project’s operations for the period January 1, 2013 through May 31, … entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which … City and Town as well as third parties outside of the City’s and Town’s borders. The Joint Water Project is governed by …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236State Police Bulletin No. SP-237
… Purpose: The purpose of this bulletin is to notify agencies of the separation of Deduction Code 545 into three deduction codes. Affected Employees: Members of … cancellations, and/or changes on a biweekly basis, using the appropriate deduction code for the insurance(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Village’s internal controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. … an elected Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineKing Center Charter School - Information Technology (2018M-61)
… (IT) assets are properly safeguarded, secured and accessed for appropriate School purposes. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Town of Maryland - Financial Management (2018M-121)
… Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, … of $495,000 and underestimated revenues of $226,000 in the general and highway funds which contributed to the … maintained. Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… adopted written cash receipts and disbursements policies in January 2017, but no written policies or procedures were in place during our audit period. The Board did not audit or …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andState Comptroller DiNapoli Releases School District Audit
… District officials should solicit interest rate quotes to maximize interest earnings and prepare monthly cash flow …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditHoneoye Central School District - Information Technology (2019M-9)
… officials did not provide IT security awareness training for employees. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Suffern Central School District - Financial Condition (2019M-145)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Review reserves to evaluate if they are necessary and reduce unneeded reserve funds in accordance with … recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Walton Central School District - Fund Balance (2019M-209)
… the statutory limit by approximately $590,000 or 2.7 percentage points. When unused appropriated fund balance was … the statutory limit by approximately $1.3 million or 6 percentage points. Key Recommendations Adopt budgets that … balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… the statutory limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance was … the statutory limit by approximately $680,500 or 6 percentage points. Key Recommendations Adopt budgets that … balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… Hochul comes at a time of continued economic growth and improving revenues. State Operating spending is projected … any actions taken by the new administration in Washington and how they could affect New York’s finances. As we enter … on the long-term sustainability of the state’s finances and maintaining a commitment to increasing statutory reserves …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budget