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Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… procedures. A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests … are followed to provide reasonable assurance that money is properly safeguarded. Ensure faculty advisors do not deposit money into their personal bank accounts. … Whitney Point …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mAlexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Groton Central School District – Financial Management (2014M-288)
… students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. Key Findings Unassigned …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288New York State Comptroller DiNapoli Statement on Win at SEC
… Comptroller Thomas P. DiNapoli, as Trustee of New York State Common Retirement Fund, and the Church of England co-filed a shareholder proposal at ExxonMobil in … for a lower carbon future, particularly now in the wake of the Paris agreement. We look forward to presenting our …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secState Agencies Bulletin No. 283
… The federal government provides a credit or an income tax refund to employees who earn low or modest wages if they meet …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditVillage of Tannersville – Water Department Operations (2016M-417)
… 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately 700. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Auditor and appoint an individual who is not involved with the disbursements process. Create and adopt policies and …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mChenango Forks Central School District – Financial Condition (2014M-98)
… District’s budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Akron Central School District – Controls Over Compensatory Time (2014M-24)
… the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December 20, 2013. … with approximately 1,440 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $29.1 … documented and monitored. Discontinue allowing comp time for activities that occur during employees’ scheduled work …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Recommendations Examine the effectiveness of collection strategies and consider other or enhanced measures that may …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Chatham Central School District – Financial Management (2023M-11)
… the Chatham Central School District (District) Board of Education (Board) and District officials properly managed … . The Board and District officials’ consistent practice of appropriating fund balance that is not needed and … officials: Annually appropriated over $1.3 million of fund balance they did not need or use to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities for the … and are not reviewed by the Board. The former Mayor's salary was increased without following applicable law. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… asset owned. General capital assets should be classified by type within the following major classifications and … in Progress no depreciation Infrastructure 20-75 years A renovation is a project performed on an already existing … has expired It extends the useful life of the component being renovated The original component being renovated will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… a Payee Listing report (NYAP0621), which shows a listing of payments made to vendors. It is important that designated … the following payment information from the voucher: Vendor ID Vendor Location Vendor Name Bank Code Bank Account Code AP Business Unit Voucher ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of whether the contract was subject to OSC prior approval. A … closed if it meets all the following criteria: A minimum of one year has passed since the Expire Date of the contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsUpper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… procedures for the period January 1, 2014 through June 30, 2015. Background The Upper Mohawk Valley Memorial …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Hudson Housing Authority – Board Oversight (2016M-302)
… budget for the low-income housing program for the 2015-16 fiscal year totaled approximately $867,000. Key Findings Board and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Its general fund expenditures for the 2011-12 fiscal year were $35.9 million. Key Findings Weaknesses exist in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… contract that the grant award and project are linked to is set to ACTIVE status, the billing process is initiated. To allow the state to take advantage of … (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via the Project Guide. See …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in SFS and Project … are created, agencies are able to start spending against the grant award via the project. As expenditures are recorded … process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicing