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Margaretville Central School District – Financial Management (2020M-46)

… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

Elmira Heights Central School District - Nonresident Tuition (2019M-120)

… they plan to initiate corrective action. 1 As of April 22, 2019, the District had six Board members and one vacant seat. 2 The School Business Executive is a Greater …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120

Alfred-Almond Central School District - Financial Management (2019M-131)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

REACH Academy Charter School - Cash Disbursements (2019M-130)

… cash disbursements were properly accounted for, supported and approved. Key Findings The Board has not appointed a … claims auditor. Develop procedures to preapprove purchases and document and verify that goods and services are received at the agreed …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130

Town of Saranac - Cash Management (2019M-32)

… whether Town officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Albany Community Charter School - Resident Tuition Billing (2019M-138)

… districts. Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138

Remsen Central School District - Claims Audit Process (2019M-86)

… claims before payment. Key Findings The claims auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and … claims for travel reimbursements totaling $1,260 that were not submitted for payment within District policy timeframes. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86

Odessa-Montour Central School District – Fuel Inventory (2019M-164)

… District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District lacked policies … Maintain an inventory of fuel keys and disable unaccounted for keys. District officials generally agreed with our … District officials adequately safeguarded and accounted for fuel purchases …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164

Moravia Central School District - Fuel Inventory (2019M-183)

… District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area … fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not perform …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183

Bemus Point Central School District - Capital Projects (2019M-212)

… could have presented the capital project to the voters in a more transparent manner. The Board did not approve …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212

Frequently Asked Questions – Reporting Elected and Appointed Officials

… Links to frequently asked questions FAQs regarding elected and appointed officials …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/frequently-asked-questions

Accounts Payable Advisory No. 20

… SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: Consistent with the … facilitate timely payment approval. The auditors’ requests for information may be limited depending on the extent to … Retention – Accounts Payable Vouchers and Land Claims , for further policy references. If a Business Unit decides to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfs

State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget

… Governor Cuomo and the Legislature deserve credit for adopting a timely budget. Still, it is unfortunate that … … Governor Cuomo and the Legislature deserve credit for adopting a timely budget …

https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budget

East Quogue Union Free School District - Claims Auditing (2019M-78)

… audit and approval. Approved 16 claims totaling $835,152 for payment that were not sufficiently supported. District … to ensure it is accurate and properly supported, and in compliance with required statutes and policies. … Periodically report to the Board any deficiencies noted in the claims process. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Little Falls City School District - Financial Condition Management (2019M-67)

… - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial condition. … to $1.83 million or 5.3 to 8.5 percentage points. The District has generated operating surpluses totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67

Protest Procedures

… – Provides for bid protest procedures for state agencies and public authorities. Memo Bill Text Status … Provides for bid protest procedures for state agencies and public authorities …

https://www.osc.ny.gov/legislation/protest-procedures

Benefits

… dependents. Opt-Out Program allows eligible employees, who have other employer-sponsored group health insurance, to …

https://www.osc.ny.gov/jobs/benefits

What's New

… and Insurance Premium Finance Agencies New New Regulation for Date of Death New Coverage for Virtual Currency APL1319 New Annual notification to … converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports …

https://www.osc.ny.gov/unclaimed-funds/reporters/whats-new