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Copiague Fire District – Credit Card Purchases (2019M-98)
… $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the … by sufficient supporting documentation which is attached to each credit card claim. Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Lyncourt Union Free School District – Information Technology (2020M-121)
… could lose important data and suffer serious interruption in operations. District officials should have: Disabled 17 of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Victor Central School District - Financial Management (2019M-62)
… reserves with balances totaling more than $1.3 million as of June 30, 2018. Key Recommendations Develop and adopt … estimates for revenues and appropriations and the amount of fund balance and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Saranac Central School District - School District Website (S9-19-30)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … includes our comments on issues District officials raised in their response. … Determine whether the Saranac Central …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Central Square Central School District - School District Website (S9-19-29)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … budget-to-actual results, and the multiyear financial plan in a location easy to access. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Wyoming Central School District – Professional Services (2020M-152)
… $50,000. Key Recommendations Procure professional services in accordance with District policy. Ensure any deviations … circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Objective Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and … statement of profit and loss forms, and annual record of funds received and paid out. Checks were not countersigned … 2019. … Determine whether extraclassroom activity ECA funds were properly collected recorded deposited and disbursed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mCherry Valley Fire District - Board Oversight (2019M-141)
… the Annual Financial Reports, were completed and submitted to our office. Annually audit the Treasurer’s records. Key … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mOneida City School District – Information Technology (2020M-80)
… were used for personal activity, increasing the likelihood of the District’s network being exposed to malicious … recovery plan was not made available to us or the Board of Education for review and approval. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and … aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the Business Manager prepared …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andDiNapoli Statement on NYC's 2025 Budget Modification
… New York State Comptroller Thomas P. DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… were not in place for maintaining leave accrual records or to ensure that separation payments were made in accordance … or less leave days (143) than what they were entitled to. Three employees’ vacation accruals were not properly … The audit report includes six recommendations to help the Board and District officials improve their …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Your Pension Pay Stub
… Your pay stub gives you valuable insight into your monthly pension … order. View Your Pension Pay Stub in Retirement Online Sign in to Retirement Online . From Account Homepage, …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… approve a voucher prior to submittal to the Office of the State Comptroller (OSC) must be the department head or a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleState Agencies Bulletin No. 1458
… functionality and formatting for employee addresses in the payroll system Affected Employees All employees Effective … address fields will be capitalized automatically by the payroll system. New Data Entry Requirements for Foreign … When an agency enters an address for an employee, the payroll system will now require specific fields be entered …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1458-new-functionality-employee-address-fields-payservOperational Advisory No. 10
… Subject: Updates to the GFO Pertaining to the new Fringe Benefit & Indirect Cost (FBIC) Automation … through a new automated process. The new process generates journal entries to the General Ledger in the SFS on a more …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationState Comptroller DiNapoli Releases Municipal & School Audits
… investment policy as required by state law until the end of the audit period. The district earned interest totaling … and savings accounts, which had an average daily balance of approximately $567,000 during the audit period. However, … have resulted in higher investment earnings. As a result of the audit, the board subsequently approved an investment …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1