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Kings Park Central School District – IT Asset Management (S9-22-13)
… to confirm they were inventoried. We found 8 percent of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $815 could not be located. Two interactive … displays and one Chromebook with combined purchase prices of approximately $4,800 were located but not inventoried. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… Nine Chromebooks, including, four with a total cost of $856 and five with an estimated total cost of $1,070 based on …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… to confirm they were inventoried. We found 38 percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could not be located and was not inventoried. Six additional Chromebooks with estimated total costs of $1,580 could not be located. Seventeen assets (16 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Norwich City School District – IT Asset Management (S9-22-18)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, two Chromebooks with an estimated cost of $448 based on recent purchases, and one iMac that did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change Guidance : Effective … Operations’ (BSAO) established risk criteria. The Journal Approval tab will indicate that the transaction has …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Resources for Local Officials
… and Supplementary Information Use Online Services to file for the following: Property Tax Cap Property Tax Cap …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsAccounts Payable Advisory No. 61
… Subject : Expedite Requests Guidance : The Office of The State Comptroller (OSC) has new guidance regarding … may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard … demonstrate to BSE that expediting the review and approval of vouchers will provide a significant, material benefit to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsClinton County - Separation Payments (2018M-44)
… four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s legal counsel to …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44McLean Fire District - Financial Operations (2017M-296)
… Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The Board did … prior to payment, but as a result of our audit, District officials implemented a voucher system to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Pocantico Hills Central School District - Procurement (2018M-187)
… subject to competitive bidding. Noteworthy Achievements The District generally complied with New York State General … services not subject to competitive bidding. We reviewed the District's procurement of professional services from 26 … $224,086 and found that District officials obtained the required number of quotes or properly used State …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Schenectady County. The District is governed by the Board of Education which comprises seven elected members. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19One-Year FAE – Special 20- and 25-Year Plans
… earned in the 12 months right before you retire. The types of payments included in a one-year FAE are the same as the types of payments included in a three-year FAE. Your pension … the earnings used in the one-year FAE exceed the average of the previous 12-month period by more than 20 percent, the …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeState Comptroller Thomas P. DiNapoli Statement on NYC Finances
… today: “New York City’s 2024 budget increased spending to address growing demand for services using stronger than … resources. Federal aid and policy guidance are needed to assist the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to show …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesState Agencies Bulletin No. 1213
… business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … and employment taxes if employment away from home at a single location is realistically expected to last for more … the Administration payroll checks dated December 19, 2012 or the Institution payroll checks dated December 27, 2012. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsFinn Academy: An Elmira Charter School - Information Technology (2018M-141)
… personnel who use IT resources, including the importance of physical security and protection of personal, private, sensitive information (PPSI). Develop a … School officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Operational Advisory No. 25
… Chapter III, Section 7 - Data Quality , the Office of the State Comptroller (OSC) has instructed SFS to execute … to the SFS scheduled activity. Please contact the Bureau of Analysis, Support, and Knowledge Transfer (ASK) with any general questions you have regarding the content of this advisory. ASK can be reached via email at …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… Credit card purchases lacked supporting documentation to validate they were for business purposes. Fundraising …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Tompkins County Public Library – Financial Management (2015M-250)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial condition … The Library, which is governed by a 15-member Board of Trustees, serves approximately 47,000 registered …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250