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Greenville Fire District - Fixed Assets (2019M-223)
… for each asset including purchase date, purchase price, date placed in service and useful life. As a result, … inventory records that include the purchase date, purchase price, date placed in service, useful life and serial …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Archived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was … School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress Monitoring System - Results for … Documents linked below relate to the original Fiscal Stress Monitoring System FSMS FSMS was …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsContract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide Financial System (SFS) can only be changed when the original contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once the … The Vendor ID associated to a contract record in the Statewide Financial System SFS can only be changed …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractJustice Court Fund
… Court Fund Reporting (JCR) here: File Your Report Now Application Resources Other Resources Town and Village Court … Contact Us JCR User Guide for Town and Village Justices [pdf] JCR User Guide for Town and Village CFOs [pdf] Enrollment Instructions [pdf] View our Justice Court …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundChallenging a Determination – Special 20- and 25-Year Plans
… When requesting a hearing, include your name, NYSLRS ID number, your return email and mailing addresses, and a phone number where you can be reached during the day. We will send …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) … Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s finances are improving. Over $3 billion in better … be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetJefferson County Probation Department – Restitution Payments (S9-20-10)
… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … restitution obligations. The Department retained $18,589 in restitution that could have been used to pay victims with … Department cannot account for $1,879 that was deposited in the restitution account. In addition, officials did not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Wyoming County Probation Department – Restitution Payments (S9-20-4)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially … Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareWindsor Central School District – Fuel Controls (2022M-133)
… over fuel credit card purchases and fuel inventory, such as written policies and procedures. As a result, 18,369 gallons of fuel costing approximately $38,300 are not accounted for. … but records were not always maintained to report who used the credit cards or what District vehicle or equipment was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Pelham Union Free School District – Information Technology (2021M-134)
… Four user accounts had unnecessary permissions. Ensure the District’s IT contingency plan was comprehensive, distributed and tested to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Whitesboro Central School District – Separation Payments (2020M-146)
… agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and … he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key … supported and disbursed in accordance with the terms of CBAs and individual employment contracts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… used extra-classroom activity (ECA) funds. Key Findings The ECA clubs did not maintain adequate records. Therefore, … completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 (95 percent) were not … slip compositions did not always match records provided to the central treasurer. No profit and loss statements were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityWillsboro Central School District – Student State Aid (2023M-119)
… manner for all special education students. Review all unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Randolph Central School District – IT Asset Management (S9-22-22)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22East Quogue Union Free School District – IT Asset Management (S9-22-8)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Chappaqua Central School District - Fixed Assets (2022M-186)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not … the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which we … officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … the network. Without an IT contingency plan, the District has an increased risk that it could suffer a serious …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andSaratoga Springs City School District – Procurement (2023M-25)
… $471,156. Safeguard the purchasing agent’s electronic signature. Key Recommendations Comply with purchasing … the purchasing agent maintains custody of his electronic signature and directly supervises the purchase order approval process when others use his signature. Except as specified in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25