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Brighton Central School District – IT Asset Management (S9-22-6)
… to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Sandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed … adopted by the Board. Key Recommendations Ensure the EBALR is only used for allowable expenditures. Transfer funds …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Newark Central School District - School District Website (S9-19-38)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Albany Water Board – Software Management (2020M-159)
… users from downloading applications from application stores. Maintain application and software inventories for all …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or … did not provide adequate oversight of ECA and admission event collections. ECA club collections and disbursements and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as necessary, … and adopted a comprehensive written IT contingency plan. The District pays $10,500 for central site … infrastructure support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologySayville Union Free School District - Purchasing (2019M-69)
… Key Findings District officials did not use a request for proposals (RFPs) process or seek competition for three professional service providers paid $220,748. Four vendors were paid $48,816 for goods procured without a competitive bid as required by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Newfane Central School District – Financial Management (2020M-88)
… The practice of annually appropriating fund balance that is not needed to finance operations and overstating … the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded the 4 percent … Key Recommendations Reduce surplus fund balance to comply with the legal limit and use the excess funds in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… withdraw 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… Most claims were paid without Membership approval, as required by the bylaws and 47 claims totaling $34,437 were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… services were accurately paid and purchased in accordance with the District’s procurement policy and statute. Determine … the improper charges. District officials generally agreed with our findings and indicated that they plan to initiate … services were accurately paid and purchased in accordance with the Districts procurement policy and statute …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mState Comptroller Dinapoli Releases Municipal Audit
… the following local government audit was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditState Agencies Bulletin No. 329
… message: "Deduction Amount and percent are both zero" to a 'REJECT' message. The REJECT message will be either: … Calculation Routine requires a Deduction Rate or %; To Cancel enter a Deduction End Date", or "Deduction Calculation Routine requires a Flat/Addl Amount; To Cancel enter a Deduction End Date." To facilitate this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageState Agencies Bulletin No. 254
… agencies with instructions for updating dues and agency shop when VRWS is reported on Job Affected Employees … are required to change the employee's dues and agency shop based on the part time percent. Upon return from VRWS agencies must make the change to dues or agency shop based on the employees full time percentage. Refer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesState Agencies Bulletin No. 146
… status change for affected employees Affected Employees Tier 3 and Tier 4 members who qualify for reinstatement to Tier 1 or 2 Effective Date 12/17/1999 How to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999New York State Financial Reporting
… Basis Reports The State Comptroller’s office issues the annual and monthly State cash basis financial statements. Annual Report 2025 Annual Cash Basis Report on State Funds Prior … Annual Comprehensive Financial Report | Financial Condition Report | Cash Basis Reports …
https://www.osc.ny.gov/reports/financeOperational Advisory No. 6
… recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on March 31, 2026 contain the appropriate lapse date. Please see the … review appropriations scheduled to lapse on March 31, 2026 by utilizing the SFS report NYKK0004 as detailed in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersChenango County Probation Department – Restitution Payments (S9-20-3)
… 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/chenango-county-probation-department-restitution-payments-s9-20-3Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… complete report - pdf ] Audit Objective Determine whether the Rensselaer County (County) Probation Department … officials enforced restitution orders, notified the court when a probationer violated the court order and … Determine whether the Rensselaer County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Saratoga County Probation Department – Restitution Payments (S9-20-12)
… complete report - pdf ] Audit Objective Determine whether the Saratoga County (County) Probation Department … officials enforced restitution orders, notified the court when a probationer violated the court order and … Determine whether the Saratoga County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12