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Hamilton Central School District – Procurement (2020M-168)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by … policy. Officials did not: Seek competition for the services procured from five professional service providers …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… and procedures for cash receipts and disbursements. Not all disbursements were audited by the Board. Key … audit policy. Conduct a deliberate and thorough audit of all claims. …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andBreesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activity was … paid bills without prior review and approval from the Company. The Directors did not submit an annual report on … proceeds or submit IRS Form 990 as required by law and the Company’s bylaws. Key Recommendations The Committee should …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… written procedures. Adequately track garbage disposal sticker and compost pass inventories and ensure that sales …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityHoosick Falls Central School District - Financial Condition Management (2019M-159)
… used for a capital project which had not yet been approved by District voters. District officials overestimated … the practice of reducing unrestricted fund balance by making un-budgeted year-end interfund transfers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementFiling the Resolution – Reporting Elected and Appointed Officials
… You can use Retirement Online to electronically file the information that is listed on your Resolution instead of … each member reported. To begin your online filing, sign in to Retirement Online . From your Account Homepage, under … Security Administrators to receive access. You can also mail a hard copy of the Resolution to: NYSLRS Attn: Pension …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionAccounts Payable Advisory No. 67
… financial, and social effects of the COVID-19 pandemic. In situations where circumstances of the COVID-19 pandemic cause agencies to experience a delay in processing vouchers, agencies may account for the delay by adjusting the MIR date in the Statewide Financial System using the MIR Adjustment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestTown of Franklin – Financial Operations (2014M-32)
… 1, 2012 through October 11, 2013. Background The Town of Franklin is governed by a five-member Town Board and has a …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… Board and District officials overestimated appropriations by a total of approximately $11.6 million from 2016-17 … of 2019-20 appropriations, exceeding the statutory limit by approximately $2.7 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42State Comptroller DiNapoli Releases Audits
… State Education Department – Oversight of Mental Health Education in Schools (Follow-Up) (2023-F-21) Under … Links that would offer free Internet access and phone service. A prior audit issued in July 2021 found that OTI did … the contractor did not bill TPHI carriers or initiate provider reviews for the recovery of $52.2 million in …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1676
To inform agencies of changes in certain garnishment deduction amounts or in some instances garnishments no longer being taken for employees due to new genera
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1676-new-general-deduction-rules-writs-garnishments-and-new-york-state-taxLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to … as contracted by the District. The Department is operated in accordance with its by-laws, and is governed by a … all the Department’s cash receipts and disbursements in the online computerized financial software and preparing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund’s overall return in the third quarter of the Fund’s 2015-2016 fiscal year was 2.88 percent for the three-month period ending Dec. 31, 2015, according to New York State Comptroller Thomas … The New York State Common Retirement Funds overall return in …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsCounty of Rockland – Budget Review (B6-15-21)
… counties, was authorized to issue debt totaling $96 million to liquidate the accumulated deficit in the …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … duties were adequately segregated. The clerks’ ability to control all cash receipts and disbursement functions … produced by the town’s water system with the water billed to the town’s customers. For the audit period, the town could …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-559
… codes to be used to report the cost of participation in the WorkWell NYC program by employees and their eligible … Employees CUNY Employees who have chosen to participate in the WorkWell NYC program Background A new earnings code … them to report the cost of subsidizing participation in a new agency-wide weight loss and health improvement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-559-new-earnings-codes-workwell-nyc-cunyComptroller DiNapoli Releases School Audits
… Central School District and the Westhampton Beach Union Free School District . “In an era of limited resources and … than $32 million since 2006-07. Westhampton Beach Union Free School District – Claims Processing (Suffolk County) … Central School District and the Westhampton Beach Union Free School District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsPutnam County Industrial Development Agency – Management Practices (2013M-257)
… its rationale for approving or denying benefits to each applicant. Perform a documented cost-benefit analysis for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … District , Harpursville Central School District , Southold Union Free School District and the Webster Central School … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Village of Suffern – Budget Review (B18-6-4)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2018-19 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to … Village of Suffern Budget Review B1864 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4