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Long Lake Central School District – Payroll (2016M-90)
… 1, 2014 through November 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Administration of the Contract With the Center for Urban Community Services
… Purpose We audited the New York City Department of Health and Mental … Contracts (2013-N-2) Office of Mental Health: Sky Light Center Inc. - Supported Housing Program (2012-S-37) … …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesWhite Lake Fire District – Budgeting Practices (2013M-156)
… a district corporation of the State, distinct and separate from the Town of Bethel, and located in Sullivan County. The … equipment and repair needs. The fund balance has declined from approximately $71,000 in 2008 to $32,000 in 2012. During …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Saranac Central School District – Payroll (2015M-298)
… for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or … payroll clerk. The Superintendent, or in his absence the Business Administrator, should compare payroll registers to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Village of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally establishing authorized reserves as provided for in statute. The Board may also choose to use the excess …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… adopted budgets that were not based on prior year’s actual results of operations. The City’s debt service costs … Mayor to prepare a realistic budget based on prior year’s actual results for the Council to approve and monitor …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Town of Chautauqua – Fiscal Stress (2013M-220)
… revenues for mortgage tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220IX.12.H Key CMIA Documents – IX. Federal Grants
… While CMIA applies to federal program funding, all aspects of implementation – … agreement, interest calculations – are keyed to a state’s fiscal year. Annually OSC, DOB, and lead state … includes the list of Subpart A federal programs subject to CMIA, funding techniques the state will use to draw …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsDiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… A non-profit provider of supportive housing for the City’s Dept. of Health and Mental Hygiene (DOHMH) … Health (OMH) covers about 75 percent of this contract. The bulk of the funds pay for Single Room Occupancy housing at … a transitional living community for mentally ill homeless women. DOHMH’s payments to CUCS are based on the provider’s …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionTown of Stanford – Financial Condition (2013M-225)
… fiscal years 2009 through 2012 were unrealistic. Total actual revenues during this period were approximately $1.3 … Adopt realistic budgets that include the Town’s actual needs based on historical trends or other identified …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… these guidelines on the General Services Administration website . Lodging rates and reimbursement Tell employees to … government and school district employees who travel for official business purposes are exempt from New York State … an itemized claim in a timely manner after returning from official business travel. Required documentation generally …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesOpinion 93-12
… (travel expenses - spouse of school board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district … education who accompanies the board member in attending a conference, even if board member has provided advance payment … education who accompanies the board member in attending a conference. You state that the board member would pay to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project Costing, Grants Management, and Customer Contracts. … Are required to set up Funds Distribution to determine what charges will go through the Federal Billing Process (See …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesXII.10.D Monitoring Moving Services – XII. Expenditures
… agencies must follow when procuring and paying for moving services from the Office of General Services’ (OGS) … that agencies become familiar with these requirements. The moving services contract is a multi-award contract that … vendors to ensure the agency receives the best value for moving services. The OGS Moving Services centralized contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesLakeland Fire District – Travel and Conference Costs (2013M-145)
… audit was to examine the internal controls over travel and conference costs for the period January 1, 2011, to November … by GSA for meals and lodging and mandated that the most cost-effective and reasonable means of travel be used, … for official District business. Update the travel and conference policy and monitor compliance. Review the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Accuracy of Reported Discharge Data (Follow-Up)
… whether the New York City Department of Education (DoE) was accurately reporting the number of students … the New York State Education Department. We found that DoE classified some students as discharged without sufficient … a discharge classification. Specifically, when we examined DoE’s discharge classifications for its 2004-08 general …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followVillage of Unadilla – Budgeting (2013M-143)
… the budgets, and the Board did not effectively monitor the actual results against their operating budgets during the … budgets that are based on the previous years’ trends in actual revenues and expenditures. Estimate the ending fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… process and the routine monitoring of the budget against actual operating results during the year. As a result, the … realistic and structurally balanced budgets, using actual financial results from prior years and other relevant …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsWaverly Central School District – Financial Condition (2013M-148)
… of fund balance to finance operations in order to keep the real property tax levies at amounts the Board considered to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Opinion 91-55
… not deducted from gross revenues to calculate) GENERAL MUNICIPAL LAW, §6-k; LOCAL FINANCE LAW, §123.00; … or service yields "net revenue" in a sum equal to 25% or more of the amount required for debt service on the … governing board of any municipal corporation operating an electric public utility service shall establish solely by …
https://www.osc.ny.gov/legal-opinions/opinion-91-55