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North Tonawanda City School District – Information Technology (2023M-102)
… School District (District) officials properly secured user account access to the network and managed user account … student information application by ensuring accounts were locked or disabled when an employee separated from the … user accounts in the student information application are locked or disabled when the employee separates from the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Contract with Daytop Village, Inc. (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Contract with Daytop Village, … and Substance Abuse Services (OASAS) oversees programs for preventing and treating alcohol and substance abuse. Many … programs are provided by not-for-profit organizations under contracts administered by OASAS. One such contract is …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) … were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a … they found limited corrective actions had occurred. Of the seven audit recommendations, one recommendation was …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Payroll Improvement Project Bulletin No. PIP-005
… Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation for common pages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… to $20 million development plan, without an interested developer. We found no indication that the Board of Directors …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … data. … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsTown of Porter – Capital Projects (2013M-352)
… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for the period January … October 9, 2013. Background The Town of Porter is located in Niagara County and has a population of approximately 6,700 … capital projects fund because the Board and Supervisor did not close completed capital projects and transfer the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Opinion 88-61
… 23, §931.1). The U.S. Tax Court in David A. Haaland and Joanne Haaland v Commissioner of Internal Revenue (T.C. Memo …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Omnibus Procurement Amendments
… 2019-2020: A.7793 (Titus) / S.5624 (Krueger) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; defining … by the state comptroller. Memo Bill Text Status … Relates to participation by state agencies in a system used by the …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-0Retirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York State or … when their employment begins. This plan (Section 381-b of New York State Retirement and Social Security Law) covers every member and officer of the New York State Division of State Police, which falls …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipSUNY Bulletin No. SU-253
… The second payment of the Downstate Location Stipend payments should be processed in Administration Pay Period 1L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-253-suny-downstate-location-stipend-gsnu-employees-representedState Police Bulletin No. SP-164
… which implemented the Agreements between the State of New York and the Police Benevolent Association of the New York State Troopers (PBA), provides for an annual … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-164-2015-state-police-hazardous-duty-payCost-Saving Ideas: School District Auditing – Audit Committee
… as a separate advisory committee or a combination of the two a district resident or nonresident Who does not … employees or service providers (see Avoiding conflict of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … and separate from the Town of Williamson, Wayne County, in which it is located. The District is governed by an … for 2015 total $132,950. Key Findings The Board has not adopted an investment policy, which is required by State …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… properties with 85 agricultural, nonprofit, senior citizen, veteran and other exemptions. The Assessor did not: …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… through April 29, 2014. Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney Fire District No. 2 and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialCandor Fire District – Controls Over Financial Activities (2014M-268)
… of Audit The purpose of our audit was to examine the District’s controls over financial activity for the period January 1, 2013 through June 30, 2014. … reports did not include revenues or a complete accounting of expenditures. The cash receipts process did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Broome County – Information Technology (2013M-351)
… through August 20, 2013. Background Broome County, located in the Southern Tier of the State, has approximately 200,000 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Circleville Fire Company – Selected Financial Activities (2013M-391)
… internal controls over selected financial activities for the period January 1, 2012 through October 22, 2013. Background The Circleville Fire Company is located in Orange County. Company officers include the President, … Bills paid between Company meetings are not included in the Treasurer’s report because the report template does …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m