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Charlotte Valley Central School District - Information Technology (2019M-27)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt and monitor … PPSI. Provide periodic IT security awareness training to personnel who use IT resources. District officials … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Binghamton City School District – Information Technology (2019M-147)
… (IT) services provided by the Broome Tioga Board of Cooperative Educational Services’ South Central Regional …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Village of Nelliston – Department of Public Works Payroll (2015M-104)
… 30, 2014. Background The Village of Nelliston is located in the Town of Palatine, Montgomery County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104North Salem Central School District – Network User Accounts (2022M-140)
… network user accounts were adequately managed. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that District officials should have: … and have initiated or indicated they planned to initiate corrective action. … audit school district North …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… paid by either the Federal Government or the state to the other compensate for lost value (e.g. investment … interest liability (which the Federal Government pays to the state) accrues for any covered program whereby a state … agreement as, for example, when a delay occurs in establishing a federal appropriation. Conversely, a state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesState Agencies Bulletin No. 1979
… for members of ORP Tiers 1 through 5 for calendar year 2022. Affected Employees Members of ORP Tiers 1 through 5 are … will increase to $305,000 for calendar year 2022. Effective Dates Effective beginning Administration paychecks dated January 5, 2022 and Institution paychecks dated January 13, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Town of Wellsville – Budgeting (2021M-112)
… report - pdf ] Audit Objective Determine whether the Town of Wellsville (Town) Board (Board) adopted structurally … initiate corrective action. … Determine whether the Town of Wellsville Town Board Board adopted structurally balanced …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Lyndon Fire District – Disbursements (2022M-132)
… of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for … and internal controls over disbursements. The Board: Did not properly segregate the disbursement duties or implement … controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Maine-Endwell Central School District - Leave Records (2019M-40)
… were inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees … found 12 days, valued at $3,700, which were not deducted from employees’ leave accruals. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… New York’s rating for its General Obligation bonds and the state’s other major bonding programs to Aa1, its highest level since the fiscal crisis of the mid-1970s. The state is now within one notch of the … and reduce out-year budget gaps, which are actions that I have consistently highlighted as essential reforms. I am …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalTown of LaGrange – Financial Management (2023M-139)
… than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial needs without a multiyear financial plan and … with the Town’s fund balance policy and develop a plan to reduce unassigned fund balance. Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning … update PayServ to reflect the maximum salary limit for calendar year 2025. PayServ will automatically stop ORP and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryTown of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… report – pdf] Audit Objective Assess whether the Town of Big Flats (Town) officials could take additional steps to … Specifically: 37 at the Community Center, such as doors with slower closing speeds. 33 at the Courthouse, such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… physical accessibility for the 58 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Financial Empowerment Resources for New Yorkers
… and understanding.’’ – State Comptroller Thomas P. DiNapoli Financial literacy empowers New Yorkers with … literacy is more vital than ever. State Comptroller DiNapoli’s financial literacy initiative provides regular … or resources, or to learn more about State Comptroller DiNapoli’s financial literacy initiative, email …
https://www.osc.ny.gov/financial-literacyMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… EOBs from providers, 98 claims were submitted to eMedNY without a CARC and 5 were submitted with an incorrect CARC. Without the appropriate CARC, eMedNY is at risk of improperly …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesState Agencies Bulletin No. 1469
… the following processes: Automated Interface Submission Online Earnings Transaction Entry Miscellaneous Time Entry File Submission Online Deduction, Tax and Direct Deposit Transaction Entry … listed on the schedule. Agencies submitting Miscellaneous Payment Files may enter corrections for rejected file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1469-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1437
… Purpose To provide agencies with instructions for processing taxable educational assistance benefits for 2015. Affected Employees Employees who receive employer and/or union (PEF and/or CSEA) paid qualified educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsState Agencies Bulletin No. 1554
… the following processes: Automated Interface Submission Online Earnings Transaction Entry Miscellaneous Time Entry File Submission Online Deduction, Tax and Direct Deposit Transaction Entry … listed on the schedule. Agencies submitting Miscellaneous Payment Files may enter corrections for rejected file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1554-schedule-agency-payroll-submission-and-availability-reports-and-files