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Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… did not properly audit claims. Key Recommendations Adhere to the procurement policy. Revise the procurement policy to include a competitive process for obtaining professional … findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Copenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Cortlandville Fire District – Credit Cards (2020M-57)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Opinion 2007-5
… Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund … monies from a capital reserve established for a specific improvement or specific item of equipment into another … by counties that operated under an alternative or optional form of government on September 1, 1945; and (3) issuances of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 88-45
… the establishment of a line of credit with a bank but may issue capital notes to the extent authorized by that statute. … the types of obligations a municipality is authorized to issue for any object or purpose. It further directs that the … the amount of the obligation and the total amount of the issue of which the obligation is part, the date and maturity …
https://www.osc.ny.gov/legal-opinions/opinion-88-45DeRuyter Central School District - Information Technology (2019M-175)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness training …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175State Agencies Bulletin No. 143
… of 1999 W-2 forms will be prepared by the Office of the State Comptroller (OSC) and mailed to the agency payroll … for the 1999 calendar year will include earnings paid on checks dated: Administration 1/06/99 through 12/22/99 … Social Security Wages The wages subject to Social Security taxes, not to exceed $72,600.00 Box 4 Social Security Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/143-1999-w-2-year-end-processingState Agencies Bulletin No. 1800
… of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the update to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… must have both a credit card policy and a system of internal controls in place. Review our best practices below … incurred the expense. (For example, if food was supplied at a meeting, indicate who was there.) Additional Resources New York State Office of General Services (OGS) Procurement Services …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudCity of Troy – Budget Review (B20-5-11)
… [ read complete report ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11DiNapoli: Many Homeless Shelters in Poor Condition
… Services serves the same role as the local service districts statewide. Earlier this year, DiNapoli’s office … sufficiently monitor state-certified shelters, nor local districts’ oversight of uncertified shelters, to ensure that …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionAusable Valley Central School District - Claims Auditing (2018M-190)
… and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Village of Suffern – Budget Review (B6-16-8)
… all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Roslyn Union Free School District – Cash Receipts (2016M-241)
… Eight of 30 receipts we tested were held between 11 and 30 days before being deposited in the District’s bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… tuition (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish NRT rates for special education students in accordance with regulations. The District’s NRT rates … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationTown of Deerpark – Budget Review (B6-13-18)
… all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18REACH Academy Charter School - Cash Disbursements (2019M-130)
… approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards … are received at the agreed upon price, quantity and in good condition and provide for an adequate segregation of … action. Appendix B includes our comment on an issue raised in the School’s response letter. … Determine if cash …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… that sufficient documentation was maintained to verify the calculations of certain retirees’ contributions. Key … Appendix B includes our comment on an issue raised in the District’s response. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… corrective action. Appendix B includes our comment on an issue raised in the School’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mHamilton Central School District – Procurement (2020M-168)
… District (District) officials sought competition for the purchase of goods and services not subject to competitive … District officials did not always seek competition for the purchase of goods and services not subject to competitive … $658,164. Obtain verbal and written quotes for the purchase of goods and services from 14 vendors totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168