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Beacon City School District – Information Technology (2023M-143)
… potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: … Recommendations Disable unneeded network user accounts in a timely manner and periodically review network user …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Piseco Common School District – Authorized Investments (2023M-172)
… statutory requirements. As a result, District investments were at an increased risk of loss. District officials did … policy and invested $35,000 in an investment account that is not statutorily authorized. The Board of Education (Board) … unauthorized investments in authorized accounts. Consider all four objectives of a comprehensive investment program - …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Newark Central School District – Employee Benefits (2024M-40)
… complete report – pdf] Audit Objective Determine whether Newark Central School District (District) officials … Determine whether Newark Central School District District officials accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… safeguarded for the period January 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company … to provide fire protection services to the Town’s western region. Disbursements during 2013 totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls … Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialDutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices for the period … enterprise funds users’ charges have not been sufficient to cover their respective expenses. The County’s general fund has had to subsidize a significant portion of both enterprise funds’ …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… to determine whether Authority officials procured goods and services in accordance with the procurement policy and applicable statutes and whether Authority officials ensured that the Information … Poughkeepsie Housing Authority Procurement and Information Technology Controls 2017M222 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyXV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines … and Deadlines Calendar (“the Calendar”) is provided as a reference. Please be aware that this Calendar is designed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewXV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March 31, the State Fiscal Year, for all Business Units, including those which operate … The Fiscal Year period in the Statewide Financial System SFS is April 1 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodFranklin Square Public Library - Claims Audit (2018M-48)
… Instead, two of the Board members audit the claims prior to the monthly Board meetings. Key Recommendation The Board … audit each individual claim before directing the Treasurer to pay them. Library officials generally agreed with our recommendation and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48Overtime Temporarily Excluded from Tier 6 Contribution Rates
… 2024 State law excluded overtime pay earned from April 1, 2022 through March 31, 2024 from the calculation of Tier 6 … using enhanced reporting before or beginning in April 2022:* In January 2025, Reporting Contacts received an email … reporting or started using enhanced reporting after April 2022: In March 2025, Reporting Contacts received an email …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesPayroll Improvement Project Bulletin No. PIP-014
… Purpose The purpose of this bulletin is to notify agencies of the new arrears process for employees enrolled in the … for their ORP/VDC plan are affected. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsState Agencies Bulletin No. 1968
… in the calendar year, not the total amount of the pledge. State agencies cannot accept cash for the SEFA Campaigns. … State Agencies Bulletin No 1968 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignComptroller DiNapoli Releases School District Audits
… distributing paychecks and processing direct deposits for employees’ pay. Buffalo United Charter School – Financial … approved by a previous board in 2011. NHA is responsible for the general management and control of the school’s … While each activity had a properly authorized activity application, deposit breakdowns and completed profit/loss …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the following local government audits were issued. Town of Dix – Supervisor’s Control of Cash (Schuyler County) The former supervisor did not … collected and disbursed and did not provide oversight of the bookkeepers, who performed all financial duties, …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Subway Ridership Dashboard
… Thomas P. DiNapoli announced today that he has launched an interactive online tool using subway ridership data that … Thomas P DiNapoli announced today that he has launched an interactive online tool using subway ridership data …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardCUNY Bulletin No. CU-604
… An online enrollment process for Deduction Code 897 is available through EarthShare until December 15, 2017. … page, insert a row and continue with Step 6. If there is not an existing row for the CUNY Charitable Campaign … a participant chooses to elect other than the full year (26 pay periods), the agency must enter the total amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-604-2018-cuny-charitable-campaignYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … years ended June 30, 2013. Background Yeled is a Brooklyn, New York-based not-for-profit organization that is authorized by …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Susan E. Wagner Preschool (Wagner), aka the Northeast Bronx Day Care Center Inc., on its Consolidated … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of 3 and 4 years. For the purposes of this report, the program we reviewed is referred to as the … information reported on CFRs. St. Mary’s is a subsidiary of St. Mary’s Healthcare System for Children, Inc., a …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manual