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State Comptroller DiNapoli Releases Municipal Audits
… bookkeeper’s work during their tenure by verifying that all transactions were properly recorded. Town of Milo – Real …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsCortland County - Claims Audit and Check Printing (2018M-247)
… were for proper County purposes. Key Findings The Legislature has not audited claims since 2015. The Finance Office clerks have access rights in the financial … and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… and for reviewing the Treasurer’s work to ensure that all cash receipts and disbursements are properly accounted for. Not all disbursements were paid according to Department procedures and not all transfers were approved in advance. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Schenevus Central School District - Financial Condition (2018M-83)
… lunch (cafeteria) funds. Key Findings Total general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was available. … However, the Board has taken steps to increase the fund balance levels by not budgeting uncertain revenues, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Iroquois Central School District - Financial Management (2018M-102)
… Appropriations were overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, … and District officials did not prepare an annual report of reserves, as required by the District’s policy. The … Adopt budgets with realistic, transparent estimates of appropriations and appropriated fund balance. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… records and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer annually submits …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54CUNY Bulletin No. CU-191
… Allowance Payment is authorized pursuant to a Memorandum of Agreement between the City University of New York and the Blue and White Collar … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-191-december-2003-uniform-allowance-payment-cuny-titlesContract Advisory No. 24
… Subject: Early Pay Discounts for Procurement Contract Purchases Guidance: As … Operations (GFO), Chapter XI, Section 11.H - Early Pay Discounts for Procurement Contract Purchases , the Office …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesOrder NYSLRS Forms and Publications for Employers
… Most NYSLRS forms and publications are available on our website. If you … completed Forms Order form (RS1165) to: Office of the State Comptroller Attn: Service Desk 110 State Street Albany, NY 12244 Call our Service Desk at 518-474-3438 (No …
https://www.osc.ny.gov/retirement/employers/order-nyslrs-forms-and-publications-employersBecoming Eligible for a Benefit – En-Con Police Officers Plan
… means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 Tier 1, 2, 3 … are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll … covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitHudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over grant … in Columbia County. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Bradford Central School District – Claims Auditor (2022M-157)
… a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Heuvelton Central School District – Procurement (2023M-55)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure … They also did not have written agreements with four of these vendors. Key Recommendations Document compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… the District monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for … resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Caribbean Heritage Month Celebration
… recognize Caribbean Americans who contribute greatly to New York State. The live stream has ended, but you can watch a replay …
https://www.osc.ny.gov/caribbean-heritage-month-2022Islip Fire District – Capital Assets (2020M-3)
… adequately monitored or safeguarded. Key Recommendations The Board should: Adopt a comprehensive capital asset policy or written procedures … asset inventory is maintained and District assets have a tag affixed identifying them as District properties. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Richfield Springs Central School District - Fixed Assets (2019M-140)
… policies were not comprehensive or being followed. Out of 206 fixed assets reviewed, 64 were unable to be located, … tags and four had the incorrect asset tag numbers. Out of 158 fixed assets listed as being disposed, 143 lacked … update policies to include proper sanitation and disposal of electronic devices. Ensure inventory records are accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Hendrick Hudson Central School District - Financial Condition (2019M-24)
… shut down beginning in 2020 with a potential revenue loss of over 30 percent to the District within five years. … have been implemented and the Board engaged the services of a third-party consultant to prepare a report on the effects of the revenue loss and measures to take. According to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Hudson City School District – Information Technology (2020M-157)
… use policy (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We found questionable Internet use on four of six computers tested. Disable 123 of the 462 enabled network accounts we examined. These 123 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157