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Laurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43State Comptroller DiNapoli Releases School District Audits
… spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized use access andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userChanging Employers – Membership and Enrollment
Certain service may not count toward retirement under a 20 or 25year special plan In some instances PFRS members may be eligible to join and transfer to ERS
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersHerkimer County Community College - Procurement (2019M-186)
… complete report - pdf] Audit Objective Determine whether College officials use competitive methods when procuring … with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … competition for professional services and insurance. The College purchased goods and services totaling $474,514 and …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… 06856 are reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the … earnings: Net (decrease) In fair value of investments (272,522) Interest 2,460,871 $ … DEDUCTIONS: Benefits 2,453,047 3,800 Refunds of contributions 464,691 Administrative expenses …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Le Roy – Purchasing (2014M-106)
… 1, 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Comptroller DiNapoli Releases Municipal Audits
… a proper use of district money. In addition, travel and car rental costs of approximately $58,000 were not … George Regional Planning Board – Governance Over Loan Operations (Clinton County) The Lake Champlain–Lake … George Regional Planning Board (RPB) did not monitor its loan program. Auditors also found delinquent loans were not …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… following school district audits have been issued. Bolton Central School District – Fund Balance Management (Warren … finance operations from 2015-16 through 2017-18. Deposit Central School District – Financial Condition (Broome County) … 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsHate Crime Reporting
… Purpose To determine whether the Division of Criminal Justice Services (Division) … and takes steps to ensure complete and accurate reporting. The audit covered the period January 1, 2010 through March 12, 2014. Background … To determine whether the Division of Criminal Justice Services Division adequately …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… information is needed in the SFS. As such, there are restricted fields in which Business Units enter the … transactions is stored in the Vendor File and access is restricted. Business Units must not enter confidential … information without restriction (free form fields). Unlike restricted fields, free form fields may not have appropriate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… nearly $2 billion lower than last year, according to the monthly State Cash Report released by New York State … nearly $2 billion lower than last year according to the monthly State Cash Report released by New York State …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… to lag prior year results, tax collections through February were $758.4 million higher than forecast in the most … fiscal year 2021 totaled $75 billion through the end of February. “There is reason to be cautiously optimistic with better-than-forecasted tax revenues from February and the passing of significant additional federal …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsComptroller DiNapoli Releases School Audits
… his office completed audits of the Canaseraga Central School District , Hoosic Valley Central School District , New Paltz Central School District and the Washingtonville Central School … his office completed audits of the Canaseraga Central School District Hoosic Valley Central School District New …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Compliance With Payment Card Industry Standards
… and whether selected CUNY colleges are in compliance with PCI standards. Our audit scope covered the period … accept credit cards as a method of payment must comply with the Data Security Standards (DSS) established by the PCI … to protect cardholder data. Entities that do not comply with PCI DSS may be subject to fines and penalties, as well …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsGenesee County – Purchasing (2015M-241)
… purchase cards did not always comply with the purchase card policy. The Treasurer’s office did not adequately audit purchasing card transactions. Key Recommendations Maintain adequate … determine if County policies are being followed and cost savings opportunities are being realized. …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Columbia-Greene Community College – Information Technology (2017M-213)
… 1, 2015 through July 31, 2017. Background Columbia-Greene Community College is located in the Town of Greenport in … ColumbiaGreene Community College Information Technology 2017M213 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Greece Public Library – Information Technology (2017M-130)
… of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) controls for the period … 2016 through June 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe County. The Library, which received its charter from the New York State …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130