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William Floyd Union Free School District – Payroll (2016M-165)
… by employees. No one independent of the payroll process reviews hourly rates or annual salaries entered by the … controls, such as increased oversight and/or management reviews of the Payroll Manager’s work. Implement procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Long Lake Central School District – Payroll (2016M-90)
Long Lake Central School District Payroll 2016M90
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Association for the Advancement of the Blind and Retarded – Options for People Through Services Program
… Purpose To determine whether payments made by the Office for People With Developmental Disabilities (OPWDD) … Administration of Contingency Contracts (2010-S-28) … To determine whether payments made by the New York State Office For People With Developmental …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programOtego-Unadilla Central School District – Financial Condition (2013M-84)
… revenues and appropriations. While recognizing that the actual results of the District’s operations were reasonably … Recommendations Adopt budgets that include the District’s actual needs based on historical trends, or other identified …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84DiNapoli: 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) … Thomas P. DiNapoli. DOHMH’s weak oversight of the Center for Urban and Community Services (CUCS) made the overpayments … Administration. But $85,000 of his salary was billed again, as a direct care personal service cost. Background …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionWhite Lake Fire District – Budgeting Practices (2013M-156)
… Monitor the budget throughout the year and amend budget lines before appropriations exceed estimates. Provide the …
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 … payrolls to ensure that payments are based on actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298IX.12.H Key CMIA Documents – IX. Federal Grants
… – are keyed to a state’s fiscal year. Annually OSC, DOB, and lead state agencies responsible for administration of … programs must prepare two major documents for review and approval by the U.S. Treasury: Annual Treasury-State … to be made for each covered program (e.g., payroll, and non-payroll), and methodologies for both development of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsTown of Chautauqua – Fiscal Stress (2013M-220)
… The elected five-member Town Board is the legislative body responsible for managing Town operations. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… of our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. The City is governed … adopted budgets that were not based on prior year’s actual results of operations. The City’s debt service costs grew by …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Village of Spencer – Financial Condition (2013M-119)
Village of Spencer Financial Condition 2013M119
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… When municipal employees travel on business, such as to attend conferences and training classes, … in lieu of actual and necessary vehicle expenses. The local government may link its mileage rate to IRS … the IRS website to find the rates. Sales tax exemptions Local government and school district employees who travel for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesTown of Stanford – Financial Condition (2013M-225)
Town of Stanford Financial Condition 2013M225
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Opinion 91-55
… of heavy tax burdens on future generations (Report by the New York State Constitutional Convention Committee 1938, Vol. …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 93-12
… This opinion represents the views of the Office of the State Comptroller at the time … been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and …
https://www.osc.ny.gov/legal-opinions/opinion-93-12IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution … in Project Costing to split expenditures systematically for Federal and State share of costs. Are required to set up … transactions will get collected into the Project Costing (PC) module. Once the contract is in ACTIVE status, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesXII.10.D Monitoring Moving Services – XII. Expenditures
… the contract vendors to ensure the agency receives the best value for moving services. The OGS Moving Services … to complete a streamlined bid process, referred to as a “best and final offer” (BAFO) process, from the list of … exceed those provided in response to the contractor’s best and final offer. Exceptions where additional charges …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesOpinion 89-52
… who would be responsible for the development of a "formal quality assurance program", the development and coordination … recognizes "...a need to provide flexible, diverse and high quality training opportunities which are reasonably …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Lakeland Fire District – Travel and Conference Costs (2013M-145)
… cost-effective and reasonable. Had the Board implemented per diem rates established by GSA for meals and lodging and mandated …
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)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … to support a discharge classification. Specifically, when we examined DoE’s discharge classifications for its …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-follow