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Belfast Central School District – Procurement (2016M-317)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through August 16, 2016. … compliance with the procurement policy and periodically report to the Board. Solicit competition for professional … the use of RFPs or quotes and obtain the appropriate number of quotes for purchases as required by the procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Controls Over Cash Advance Accounts
… infrequently issues checks for petty cash expenses. SED does not routinely resolve old outstanding items or review …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected … does not include assistive technology purchases or rentals in the calculation of costs to claim Excess Cost Aid. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education … action. … Determine whether the Valley Stream Union Free School District Thirteen District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Elwood Union Free School District – Electronic Transfers (2014M-133)
… of our audit was to evaluate the District’s controls over electronic transfers for the period July 1, 2012 through … policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer and a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133X.7.B Local Customers – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Business Unit should use Local Customers to bill and track … Agreements for this Guide for additional guidance on revenue contracts that require OSC review.) For example, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… Prior to processing vouchers for payment, the Office of the State Comptroller’s (OSC) Offset Unit is responsible … Business Units should navigate to the payments tab of the voucher within the Statewide Financial System’s (SFS) … by a two-digit number (e.g. OSCOFSET01), the amount of money reflected in the Gross Amount field on that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. … hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all TCIDA’s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s … infusion of federal funds, the region faces service cuts in 2021 that would change public transit as we know it. It’s … to get through 2020 and saddling it with even more debt in the coming years. “The severe service cuts the MTA has …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itBolton Central School District – Financial Condition (2013M-58)
… Although the Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and significantly overestimated. In addition, although the … that benefits the taxpayers. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … limited. Currently the District has more than $1 million in a debt service reserve that District officials could not … with any outstanding debt, and more than $1.1 million in general fund reserves that exceeded reasonable needs of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… receipt of the refund, OSC BSAO will review the voucher, and if appropriate, post the transaction. The agency must then create and submit a Single Payment Voucher for returning the funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsIrvington Union Free School District – Information Technology (2016M-266)
… The Irvington Union Free School District is located in the Towns of Greenburgh and Tarrytown and the Village of Irvington in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266SUNY Bulletin No. SU-329
… Purpose: The purpose of this bulletin is to notify SUNY agencies of calculation changes pertaining to 403(b) deductions. Affected Employees: Employees enrolled … regarding PayServ entries may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansSherman Central School District – Claims Audit (2024M-92)
… the Board of Education’s (Board) minimum qualifications for the position, was not provided the District’s policies … approximately $1,325,105 should not have been approved for payment because the claims lacked support that the … authorized, approved by the purchasing agent or approved for payment. 204 claims totaling more than $1.3 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… increases anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to maintain current service levels for … clouds the city’s revenue and expense forecasting. In addition to rising recession risk, the city has not …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetReporting Regulation for Elected or Appointed Officials
… subdivision, any elected or appointed official who is not paid hourly or does not participate in an employer’s time … For each elected or appointed official who is not paid hourly or does not participate in an employer’s time …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsState Fiscal Year 2022-23 Enacted Budget Analysis
… measures to incentivize creation of additional child care slots in New York City. 2 Revenue Overview Based upon the … in the form of a loan, rather than “bonds or notes”), b) contractually obligating the State to repay such debt … available child care slot or where there are no available slots at all). Property owners would be able to recoup all or …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… for these services through rates set by SED. The reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM … reported on Springbrook’s CFR and to Springbrook’s tuition reimbursement rates. Remind Springbrook officials of the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualProcurement Practices
… among other questionable transactions. Buffalo agrees with most of our concerns and has indicated it will make …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practices