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City of Newburgh – Budget Review (B6-15-24)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … received, the appropriation for the New York State Police and Fire Retirement System is underestimated by $348,773. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … The district’s tentative budget complies with the property tax levy limit. …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In some instances, payments are made to vendors, including sub-recipients, before the vendors have … the funds, the agency should require the funds be returned to the State. In such instances the agency should calculate … than $25, agencies should require that amount be paid to the State. Once the interest payment is received, it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… please contact the Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or email the Offset Unit directly at [email protected] . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountSUNY Bulletin No. SU-329
… enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be affected. Background: SUNY employees may elect a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their … their agency whose 403(b) deductions have not been taken and inform employees that they may see changes in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansAndover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period … report of District reserves must be prepared and submitted to the Board for review that includes a summary statement of … a summary statement. As a result, the Board’s ability to monitor the projected use and need of reserve funds could …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… would change public transit as we know it. It’s too late for federal help to assist the MTA this year, forcing it to … essential workers. The MTA has pushed back its expectation for ridership to return to close to pre-pandemic levels until … Ever higher fare and tolls, layoffs and more borrowing for operating purposes are all bad choices that the MTA will …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itTown of Benson – Financial Condition (2013M-77)
Town of Benson Financial Condition 2013M77
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Controls 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-accountsState Comptroller DiNapoli Releases School District Audits
… wireless security, remote access, online banking, user account management and access rights or backup and … with contracts or board resolutions. In addition, manual adjustments for fingerprint time clock system entries …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … a procurement policy, but it does not require competition for professional services or the submission of documentation … multiyear financial and capital plans and plan for reserves. These plans should be monitored and updated on …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137State Agencies Bulletin No. 1353
… will be added through Time Entry using the earn code CFR . This amount is used for reporting and tax withholding … The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014Sherman Central School District – Claims Audit (2024M-92)
… does not meet the Board of Education’s (Board) minimum qualifications for the position, was not provided the … assistants to the position, regardless of their qualifications. Of the 303 claims reviewed totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… – pdf] Audit Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board … Determine whether the Valley Stream Union Free School District Thirteen District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight of District operations … The purpose of our audit was to determine whether the Board provided proper oversight of District operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Middle Island Fire District – Budgeting Practices (2013M-93)
… in the format prescribed by OSC or prepare budgets based on reasonable estimates. Due to the continual overestimating … Use the budget format prescribed by the Office of the State Comptroller when preparing the District’s budget document. Develop budget estimates on reasonable assumptions using historical trends and/or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… and a lack of segregation of incompatible duties. Formal bank reconciliations are not performed and Committee members …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueDivision of Housing and Community Renewal Bulletin No. DH-71
… using one of the adjustment codes should be handled on a case by case basis depending on whether the monies were earned during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-71-third-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-66
… the last day of a pay period, the employee is likely due a refund of a portion of the monies withheld in that pay period … in Time Entry section). Retroactive processing will refund any monies taken in a subsequent pay period using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-66-second-phase-deficit-reduction-plan-rrsu-employees