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Town of Maryland - Financial Management (2018M-121)

… and capital needs. Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, … of $495,000 and underestimated revenues of $226,000 in the general and highway funds which contributed to the …

https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121

State Agencies Bulletin No. 1060

… Employees Employees who have had a garnishment satisfied and are due a refund as identified by a Court Officer … refunds will be included in the employee’s regular check and will display on the paycheck stub and direct deposit advice statement. Refunds are not subject …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refunds

State Police Bulletin No. SP-221

… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insurance

Walton Central School District - Fund Balance (2019M-209)

… the Board and District officials properly managed fund balance. Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used … approximately $282,000. As of June 30, 2019, surplus fund balance totaled over $1.4 million, exceeding the statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209

Monticello Central School District - Fund Balance Management (2020M-2)

… $12.1 million in appropriated fund balance not being used to finance operations. The District’s recalculated surplus … limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District … and the amount of fund balance that will be used to fund operations. Review debt service and reserve funds and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2

Cuba-Rushford Central School District - Financial Management (2020M-7)

… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7

Honeoye Central School District - Information Technology (2019M-9)

… Employees stored personal data, such as photos, videos and music, on District computers. District officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9

Town of Patterson - Information Technology (2020M-37)

… officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the roles and …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37

Edmeston Central School District - Fund Balance (2020M-1)

… balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1

XII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures

… Unit on the voucher header for any transactions. Guide to Financial Operations REV. 09/20/2016 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unit

Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)

… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … senior citizen, veteran and other exemptions. The Assessor did not: Ensure that 68 of 85 (80 percent) granted …

https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215

Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)

… An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information

Town of Moriah - Leave Accruals (2019M-168)

… records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately … six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments … valued at $1,484. Key Recommendations Implement procedures to ensure employees’ leave accrual records are accurately …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

DeRuyter Central School District - Information Technology (2019M-175)

… to ensure users only have the permissions needed for their job duties and disable any unneeded user accounts. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

NYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors

… a showing of "suitability" to obtain and maintain a gaming license, the board's concealment of allegations against Mr. … text of the complaint filed in District Court in Clark Co., Nevada can be read here …

https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directors

Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills

… State Comptroller Thomas P. DiNapoli and New York Attorney General Eric T. Schneiderman announced the guilty … . "Thanks to our Operation Integrity partnership with Attorney General Schneiderman, Mr. Wills was convicted and is … dealings. He's now in prison, paying the price," said Attorney General Schneiderman . "No public servant is above …

https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-wills

Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)

… policy. Consider revising the District’s travel policy to require members and employees to submit proof of attending and/or completing the conference … agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56

Town of Wolcott – Information Technology (2020M-126)

… the Town of Wolcott’s (Town) information technology (IT) assets were adequately safeguarded. Key Findings The Board did not ensure that IT assets were adequately safeguarded. The Board did not: Adopt any IT policies or a disaster recovery plan. Provide users with …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126