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West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… our comment on the Association’s response letter. … audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… P. DiNapoli issued the following statement regarding today’s SEC proposed rule on climate disclosure. "Today's action by … and develop, disclose and implement low carbon transition plans. It is our responsibility as investors to make sure the companies we invest in are prepared for the future, so they can be profitable and successful in the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is the agency’s responsibility to correct any negative … can NOT lapse with a negative balance where expenditures have exceeded the budget amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsOakfield-Alabama Central School District – Procurement (2024M-103)
… complied with New York State General Municipal Law (GML) and District policy when procuring goods and services. Key … prerequisites and did not obtain competitive bids for a $54,235 public works contract, as required. Obtain … the last five years for six professional service and insurance coverage purchases totaling $601,511. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Optional Retirement Plan for County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-p and 603(l))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1832 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … …
https://www.osc.ny.gov/retirement/publications/optional-retirement-plan-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersAccounts Payable Advisory No. 65
… Subject : Adjusting the Scheduled Due Date Guidance : Agencies should only override the system calculated Scheduled Due Date on an exception basis. It may be necessary to override …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Copiague Union Free School District - Information Technology (2023M-150)
… two user accounts assigned to employees that left the District more than 17 years ago. Ensure that employees had the appropriate access to the financial software necessary to perform their job …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are Complete … made while the SFS was down for FYE processing are entered and posted correctly in SFS. To ensure that these …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeSpecial Plan for Suffolk County Park Police Officers (Sections 89-r and 603(n))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1855 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … Information for members …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-park-police-officers-sections-89-r-and-603nSpecial Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)
Information for members about special plan for Uniformed Court and Peace Officers in the Unified Court System Tiers 2 3 4 5 and 6
https://www.osc.ny.gov/retirement/publications/special-plan-uniformed-court-and-peace-officers-unified-court-system-tiers-2-3-4-5-and-6Accounts Payable Advisory No. 60
… agencies must still update the SFS to reflect the change in the contract period. … Referencing an expired contract …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsKing Center Charter School - Information Technology (2018M-61)
… agreed with our recommendations and indicated they planned to initiate corrective action. … King Center Charter School Information Technology 2018M61 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Bradford Central School District – Online Banking (2022M-102)
… [read complete report – pdf] Audit Objective Determine whether the Bradford Central …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Middleburgh Central School District - Information Technology (2019M-115)
… manage user accounts and their user permissions. For example, former employees and an unknown person had …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Penn Yan Central School District – Network Access Controls (2021M-79)
… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were … for IT services. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Moravia Central School District - Fuel Inventory (2019M-183)
… fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor … $8,034. Officials did not perform stick-measured readings to ensure fuel deliveries were accurate. Key Recommendations Install appropriate physical controls to safeguard the District’s fuel inventory. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… officials. Due to the COVID-19 pandemic, as the District moves to increased reliance on a remote learning environment …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Green Tech High Charter School – Payroll (2023M-157)
… – pdf] Audit Objective Determine whether Green Tech High Charter School (School) officials accurately paid employees’ salaries … $16,706 made to seven employees. Could not support class coverage payments totaling $17,700 made to 44 …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157