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School of Professional Studies – Procurement Card and Travel Card Purchases
… To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing guidelines applicable to Procurement Card … expenses increased from $8.11 million to $16.55 million for the same period. Over 70 percent of SPS’s revenues come …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesYork College – Time and Attendance Practices for Public Safety Staff
… rather than as a regular shift – resulted in significant amounts of overtime for certain employees. York could have …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffWilson Central School District – Reserves and Fuel Accountability (2016M-44)
Wilson Central School District Reserves and Fuel Accountability 2016M44
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… appropriations for the 2015-16 fiscal year were $36.9 million. Key Findings As of June 30, 2015, the District had … for post-employment benefit liabilities totaling over $7.1 million when there is currently no authority to reserve funds … plans to use appropriated fund balance totaling $2.43 million from 2012-13 through 2014-15. Instead, 67 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… of MWBEs in accordance with Article 15-A of the New York State Executive Law. The Division’s responsibilities … For example, in October 2013, an MWBE was sold to a new owner who renamed the business, but the MWBE’s former … as MWBEs. In 2013, DED implemented a fully integrated online certification process for submitting both first-time …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programRipley Central School District – Cost Savings and Budgeting (2014M-361)
… and budgeting related to sending students to a neighboring District for the period July 1, 2012 through August 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… our audit was to review the Village’s budgeting practices and financial condition for the period June 1, 2013 through … a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 million. Key Findings The Board and Village officials did not develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… activities. The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an … or provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of Livonia – Board Oversight and Information Technology (2014M-221)
… financial operations and information technology controls for the period June 1, 2012 through April 15, 2014. … five-member Board of Trustees. General fund appropriations for the 2013-14 fiscal year were $835,790. Key Findings The … the Board did not consider the results of operations for the previous year when budgeting for the following year. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… was to review the Village’s internal controls over payroll and the claims audit process for the period June 1, 2013 … The Village of Cape Vincent is located in Jefferson County and has a population of approximately 700. The Village is … totaled approximately $1.8 million for the general, water and sewer funds. Key Findings Payroll duties are not …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-13155b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… Office of the State Comptroller is continuously recruiting for 55b/c eligible positions. Contact [email protected] for more information. How to Apply No written examination is required for appointment to either program. However, candidates are …
https://www.osc.ny.gov/jobs/55bcVillage of Franklinville – Police Payroll and Water Accountability (2014M-262)
… review the Village’s police payroll and water operations for the period June 1, 2012 through July 16, 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total $707,870. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Division of Housing and Community Renewal Bulletin No. DH-125
… employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-125-april-2023-district-council-37-dc-37-performanceTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… 2021 filed and the 2023 budget prepared by an accounting firm. Transparency was impaired because the Town’s AFRs were …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… villages as “susceptible to fiscal stress.” The village of Coxsackie (Greene County) was classified in “moderate … No municipalities were designated in the highest category of “significant fiscal stress” in this round of scoring. “Federal pandemic relief packages provided …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDivision of Housing and Community Renewal Bulletin No. DH-124
… Services Unit (RRSU) LLS payment and provide instructions for payments not automatically processed. Affected Employees: … (15) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of the … 03/31/2023 that was previously upward reallocated, whose salary at the time of the reallocation was equal to or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-124-april-2023-district-council-37-dc-37-rent-regulationLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… School District (District) Board of Education (Board) and District officials properly procured goods and services and audited and approved claims prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, 2014 through March … or establish sufficient compensating controls. Overtime and leave requests were not preapproved as required. There … is preapproved, that supporting documentation is retained and that overtime is preapproved. Adopt a reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242