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Hendrick Hudson Central School District - Financial Condition (2019M-24)
… finances to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… preapproval of all purchases by using a purchase request form. Ensure that all credit card claims are adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Town of Benson - Disbursements (2019M-54)
… of the Supervisor. Key Recommendations Destroy signature stamps. Supervisor should authorize all online bank account …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… The third-party administrator (administrator), and three utility vendors, who disbursed $488,545 during the audit … access to a District bank account to disburse these funds. Payment of utilities totaling $60,641 and administrative fees … Recommendations Discontinue allowing the administrator and utility vendors from having direct access to a District bank …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mNew Paltz Central School District – Payroll (2021M-45)
… complete report - pdf ] Audit Objective Determine whether New Paltz Central School District (District) officials … and certified before payments were made. There was no support, such as time sheets, for $1,497 of the $40,688 (4 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Town of Owasco – Highway Department (2020M-128)
… adequate equipment inventory or ensure highway employees’ time worked was accurately accounted for. Key Recommendations … of the Town and related parties clear and that employees’ time worked is recorded in the proper funds, districts and/or …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… State Comptroller Thomas P. DiNapoli announced today. Page is charged with using her official position to have the village pay $25,988 for optional insurance coverage … arraigned on Feb. 25 before Judge Gordon L. Purdy II. She is due back at the Lake Pleasant Town Court on April 28, …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyTown of Richford - Town Clerk/Tax Collector (2019M-236)
… fees totaling $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five real property tax receipts totaling $690,961 were deposited from two to 60 days after receipt instead of within 24 hours. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Travel Advisory No. 15
… Travel and Expense Updates During the Governors Executive Directive to Work from Home …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsII.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … Basis of Accounting/Measurement Focus of this Guide. Guide to Financial Operations REV. 01/01/2017 … The State prepares …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingRome City School District – Multiyear Planning (2021M-144)
… established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop comprehensive … example, officials: Reviewed historical trends to project future revenues and expenditures but did not calculate the projected annual operating deficits in future fiscal years or assess the impact of the operating …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Marcellus Central School District – Online Banking (2020M-66)
… whether District officials established controls to ensure online banking transactions were appropriate and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Town of Oyster Bay - Financial Condition Management (2020M-74)
… ] Audit Objective Determine whether the Town Board (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74State Agencies Bulletin No. 1724
… an employee on the payroll (Hire, Rehire, Reinstatement from Leave Without Pay) prior to the change, the agency must … submit a row if none exists for 03/28/2019 (Institution) or 04/04/2019 (Administration) using the Action/Reason code … submit a row, if none exists, for 03/28/2019 (Institution) or 04/04/2019 (Administration) on the Additional Pay page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1724-leap-year-salary-calculation-fiscal-year-2019-2020New York State Comptroller DiNapoli Statement on Federal Tax Reform
… House and Senate Republican tax plans are both profoundly bad deals for New York. Cutting or eliminating state and … care and other essential services. At the end of the day, the approach taken by both the House and Senate will … House and Senate Republican tax plans are both profoundly bad deals for New York …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformVillage of Unadilla – Procurement (2022M-182)
… report – pdf] Audit Objective Determine whether Village of Unadilla (Village) officials used a competitive process to … process when purchasing goods or services, as required by New York State General Municipal Law (GML) Section 103 or the Village’s procurement policy. Of the 20 purchases we reviewed totaling $469,283, Village …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Green Tech High Charter School – Payroll (2023M-157)
… – pdf] Audit Objective Determine whether Green Tech High Charter School (School) officials accurately paid employees’ salaries … Made payroll calculation errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Clymer Central School District – Payroll (2023M-168)
… in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District officials: Made compensation … Key Recommendations Establish procedures for reviewing payroll to detect inaccurate pay rates and governing overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168South Jefferson Central School District – Payroll (2024M-31)
… officials accurately paid employees’ salaries and wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine … two months during our audit period to determine whether salary and wage increases from one paycheck date to the next …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Farmingdale Union Free School District – Payroll (2024M-22)
… pdf] Audit Objective Determine whether Farmingdale Union Free School District (District) officials properly monitored, … corrective action. … Determine whether Farmingdale Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22