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Islip Fire District – Capital Assets (2020M-3)
… officials maintain and monitor accurate inventory records to safeguard District assets. Key Findings District officials … not maintain accurate and consistent capital asset records to ensure District assets were monitored and safeguarded. … assets totaling $36,809. District officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… officials did not establish adequate network controls for nonstudent user accounts to help prevent unauthorized … the District network and potential loss of important data. In addition to sensitive information technology (IT) control … longer needed and regularly review network user accounts for necessity. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userNorthern Adirondack Central School District – Financial Condition (2020M-51)
… in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance … has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not adopted a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Hudson City School District – Information Technology (2020M-157)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan, and provide periodic IT security awareness training to all employees who use IT resources. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Mount Morris Central School District – Claims Auditor (2022M-131)
… supporting documentation, such as approved quotes, bids and contracts. Properly audit all claims that include …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided … the 20 teachers surveyed (11 percent of the population), 19 were satisfied with their Internet connectivity. …
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
… DiNapoli will host his annual Caribbean American Heritage Month celebration in honor of the rich and diverse history … about Caribbean identity About Caribbean American Heritage Month Since 2005, June has been recognized as Caribbean American Heritage Month in the United States. The U.S. has attracted many …
https://www.osc.ny.gov/caribbean-heritage-month-2022State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. City of Amsterdam – Budget Review (Montgomery County) Auditors found …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsChanging Employers – Membership and Enrollment
… NYSLRS membership For example, ERS sheriff or correction officer service is generally not creditable in PFRS special …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersRichfield Springs Central School District - Fixed Assets (2019M-140)
… followed. Out of 206 fixed assets reviewed, 64 were unable to be located, 39 were not recorded in the master inventory … and recording fixed assets and update policies to include proper sanitation and disposal of electronic … devices. Ensure inventory records are accurate and up-to-date and periodically perform physical inventories. Ensure …
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)
… Determine whether District officials adequately plan and monitor the District’s finances to ensure fiscal stability. … Determine whether District officials adequately plan and monitor the Districts finances to ensure fiscal stability …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24State Agencies Bulletin No. 980
… Payroll Bulletin No. 980 regarding the payment of Public Employee Federation (PEF) April 1, 2010 raises has … issue further clarification on the future salary treatment of PEF employees, as more information becomes available. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/980-april-1-2010-salary-increase-employees-represented-public-employeesState Agencies Bulletin No. 978
… Payroll Bulletin No. 978 regarding the payment of Civil Service Employees Association (CSEA) April 1, 2010 … issue further clarification on the future salary treatment of CSEA employees, as more information becomes available. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/978-april-2010-salary-increases-employees-represented-civil-serviceOrange County Community College – Information Technology and Financial Activities (2017M-111)
… over information technology (IT) and financial activities for the period September 1, 2015 through December 1, 2016. … is governed by a 10-member Board of Trustees. Expenditures for the 2015-16 fiscal year were approximately $85 million. … in accordance with GML. Establish written procedures for the claims process that communicates the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialContact Update Online Help
… officials and employees responsible for State agency payroll …
https://www.osc.ny.gov/contact-update/online-helpDiNapoli: Tax Cap Remains Below One Percent in 2017
… according to State Comptroller Thomas P. DiNapoli. The latest inflation figure affects the tax cap calculations for local governments that operate … 44 cities and 10 villages. "In what is becoming the norm, New York’s local governments must cope with …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017State Agencies Bulletin No. 919
… Purpose To describe changes that are required to apply the proper taxation for employees who are receiving a retroactive military … Employees Employees receiving a retroactive pay increase for military stipend Effective Date(s) August 19, 2009 … To describe changes that are required to apply the proper taxation for employees who are receiving a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendAccounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to … account number (containing the area code, then seven-digit phone number, then the first three-digit code) followed by … For example, to pay a regular Verizon bill for the phone number (518) 474-1212 associated with the two …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesHyde Park Central School District – Financial Management Practices (2012M-172)
… fund balance within the allowed legal limits. Develop a plan to use surplus fund balance in a manner that benefits … for the cost of judgments and claims arising from the tax roll in the year the moneys are deposited. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mSelected Personal Service Contracts
… Empire State Development Corporation (ESDC) personal service contracts were necessary, appropriately procured, and monitored to ensure service delivery as required by ESDC guidelines. The audit … opportunity. We audited two judgmentally selected personal service contracts. The first was a contract with BDO …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contracts