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Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. The … manager: Booked all rentals, collected and deposited all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Comptroller DiNapoli Releases School District Audits
… control manager, resulting in an inadequate segregation of duties. North Bellmore Union Free School District – Procurement of Professional Services (2019M-95) The board did not comply … to procure professional services. In addition, a review of procedures district officials used to select 17 …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were … The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, which is …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Barnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Vendor File Advisory No. 6
… GFO Update - Vendor Designations Guidance: The Office of the State Comptroller (OSC) added new Sections in Chapter X of the Guide to Financial Operations regarding Vendor … “Vendor Classifications,” a designation for the type of business the State does with each vendor. These …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsTompkins County – Solid Waste (2014M-336)
… Purpose of Audit The purpose of our audit was to determine if performance measures were … is located in the Southern Tier and has a population of approximately 101,500. The County is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… established adequate internal controls over: The retiree health insurance contribution billing process. The … Key Findings Officials did not: Properly account for retiree health insurance billings. Ensure the continued … that comparisons are performed to determine status of retiree health insurance accounts. Attempt to recover …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollNorth Merrick Union Free School District - Purchasing (2018M-87)
… seeking competition for purchases. We selected payments to 22 vendors totaling $153,597 that required quotes and … 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were competitively bid. We … competitive bidding for these purchases. Our audit did not have any recommendations. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Qualifying Conditions – World Trade Center Presumption
… by exposure or aggravated by exposure); and New onset diseases (resulting from exposure as such diseases may occur in the future including cancer, asbestos-related diseases, heavy metal poisoning, musculoskeletal disease and …
https://www.osc.ny.gov/retirement/publications/world-trade-center/qualifying-conditionsSouthold Union Free School District - Leave Accruals (2018M-113)
… tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, … properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Accounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to … Updated Guidance for Paying Sales Tax and Freight Amounts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsArea #11 – Physical Controls – Information Technology Governance
… smaller units may place servers next to or under a desk, in a closet, in the middle of the room or other high-traffic area. You …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controls2023 Financial Condition Report – 2023 Financial Condition Report
… care and other programs. At the same time, new risks to financial stability are emerging. These include unexpected costs to support an influx of migrants seeking asylum and significant reductions to projected State tax revenues driven by declining personal …
https://www.osc.ny.gov/reports/finance/2023-fcrState Agencies Bulletin No. 1983
… Employees represented by Council 82 in Bargaining Units 61 and 91 are affected. Effective Dates Effective for payroll checks dated January 19, 2022 (Administrative) and January 27, 2022 (Institution). OSC Actions At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increaseCUNY Bulletin No. CU-732
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Effective Dates Changes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-732-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-701
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Effective Dates Changes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-701-district-council-37-dc37-local-384-dues-increaseState Agencies Bulletin No. 1879
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1879-council-82-dues-increaseByram Hills Central School District - Fixed Assets (2019M-153)
… locations. Key Recommendations The Board should: Authorize asset disposals. District officials should: Maintain accurate and up-to-date asset disposal records. Locate all the assets identified in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental … When possible, District officials should use NYS contracts for renting cars. The Board should require proof of attendance for conferences. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travel