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Wyandanch Union Free School District – Budget Review (B23-7-1)
… years. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Wayne Central School District – Financial Management (2012M-229)
… District’s budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are funded primarily with State … exceed the statutory maximum of 4 percent of the ensuing year’s budget. To make it appear that the fund balance was … creating fictitious encumbrances and ensure that year-end encumbrances are valid and supported. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Saranac Central School District – Payroll (2015M-298)
… or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and having access to … them to District employees. The Superintendent did not compare the payroll registers with payroll source documents … or in his absence the Business Administrator, should compare payroll registers to payroll source documents when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Weedsport Central School District – Financial Management (2016M-94)
… improvement projects and purchases, and any economic or environmental factors that could affect the plans. Analyze …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… – pdf] Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight … collections were properly deposited, recorded, reported and remitted. Key Findings The Justices and Board did not provide adequate oversight of Court …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Adirondack Central School District – Financial Condition (2016M-184)
… and the Towns of Annsville, Ava, Boonville, Forestport, Lee, Remsen, Steuben and Western in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184City of Amsterdam – Recreation Department (2023M-29)
… . Tickets cost $45 to drink beer and $5 for designated drivers . Officials could not support the number of tickets … the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Town of Jay – Records and Reports (2023M-22)
… Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22State Comptroller DiNapoli Releases Municipal Audits
… (Chautauqua County) Auditors could not determine whether swim program fees totaling $21,843 were properly accounted …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Town of Shandaken – Payroll (2013M-201)
… The Town of Shandaken is located in Ulster County and has a population of about 3,100. The Town is governed by … $5,538 that she was not authorized to receive and paid her husband, a Highway Department employee, $1,800 that he was …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… resolutions or maintain accurate leave records and, as a result, paid nine employees for unused sick and vacation … so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual … and ensure that any employee who receives additional group life insurance coverage pays the correct premium. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Clarence Central School District – Financial Condition Management (2022M-46)
… it had operating surpluses totaling $7.3 million, or a swing in operational results of $13.7 million. As of June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… percent of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. … the Business Unit’s employment with an outstanding travel advance. If necessary, recovery of funds may include … monies due him/her. Travelers must account for a travel advance upon completion of the travel for which the payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board of … that currently has 10 members, including two parent representatives. The School’s operating expenses for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… the State Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in accordance … a complete system of internal controls governing advance accounts; Proper documentation for all advance account disbursements; Monthly reconciliation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… an executive budget proposal at a critical moment in our state’s history. As we continue our recovery we are …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalAccounts Payable Advisory No. 71
… OSC and SFS will provide a class on this topic at the Fall Conference on October 26, 2021. Please refer to the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your Benefits information and the appropriate publication for the member’s tier and retirement plan should be carefully reviewed before a DRO is …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateCollege of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the College of Nanoscale Science and … legal, research, and numerous other types of data. The security of this data and its supporting systems is critical. The New York Office of Cyber Security’s Information Security Policy defines a set of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … State or County contract pricing. The Board’s failure to ensure that Village officials obtained bids and quotes in … bidding process, as required. Attach the obtained quotes to the vendor’s claim so that the Board can audit and approve …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175