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VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… XII, Section 10.E - Reporting the Theft, Loss or Misuse of State Assets of this Guide, if the Business Unit suspects the shortage is due to theft, loss, or misuse of State assets, documentation explaining the shortage should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… billing. Ensure all supporting documentation is provided to the claims auditor so a proper review of billings can be … and indicated they have initiated or planned to initiate corrective action. … Determine if tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… ID and password.. To add or modify a GL BU, complete the COA Change request form and submitted it to [email protected] . Guide to Financial Operations REV. 04/06/2018 … A General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuCity of Mount Vernon – Budget Review (B21-6-3)
… budget for the 2021 fiscal year. Background The City of Mt. Vernon is located in Westchester County. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity … all funds received and disbursed were properly accounted for. Deposits were not always supported by school deposit … or accurately completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 (95 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityTown of West Seneca – Purchasing (2015M-11)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period January 1, 2013 through December 18, 2014. Background The Town of West Seneca … and approve claims prior to payment. Obtain written and oral quotes as required by the procurement policy. … The …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Worth – Financial Operations (2014M-323)
… County and had a population of 231 as of the 2010 Census. The Town is governed by an elected five-member Town … duties. The Town purchased an engine for a highway department vehicle from the Highway Superintendent, which …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Omnibus Procurement Amendments
Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information defining information technology for
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsOmnibus Technical Procurement Amendments
… Legislative Program Legislative Session 2015-2016: Vetoed on November 28, 2016 - Veto Memo 295 – A.10688 … to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; … for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests for …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsAccuracy of Reported Cost Savings
… of the Office of the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit … and investigation efforts, and coordinates activities with various State agencies as well as Federal and local law …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… inappropriate card use, including: Approximately $38,000 in charges were not properly approved prior to the card being … $12,000 in charges did not have adequate support to show what was purchased. District officials also could have saved … requested and used the lower priced General Services Administrative (GSA) daily lodging rates and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mShenendehowa Central School District – Longevity Payments (2023M-165)
… District (District) officials ensured longevity payments for employees separating from service were accurate, … District officials did not ensure longevity payments for employees separating from service were accurate, … officials did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… included computers, projectors, interactive displays and cameras. Also, 30 out of 95 assets on hand were not listed in …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Opinion 88-76
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … and private source moneys of a village public library. You ask whether interest earned on the investment of moneys … on the above language, this Office, in 1986 Opns St Comp No. 86-54, p 86, expressed the opinion that the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Get Information about 1099s
… For any questions regarding your 1099-S, 1099-INT or 1099-MISC information return, contact the Office of the State Comptroller at: (855) 233-8363 or (518) 457-7717, or [email protected] Note: You will need to provide either your Vendor ID, FEIN or SSN, or the …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sAmortization Schedules and Payoffs – Contribution Stabilization Program
… amortized and the interest rates for each, in Retirement Online . To view amortization payment schedules : Sign in to … account. From your Account Homepage, click the “Access Billing Dashboard” button. Choose your location code and …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsTown of Allegany – Financial Management (2015M-103)
… was to evaluate the Board’s financial management practices for the period January 1, 2009 through February 2, 2015. … was to evaluate the Boards financial management practices for the period January 1 2009 through February 2 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Town of Caledonia – Financial Management (2013M-363)
… practices for the period January 1, 2012 through October 16, 2013. Background The Town of Caledonia is located in … procedures for budget preparation and monitoring and, as a result, repeatedly adopted budgets with inaccurate estimates …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Town of Cornwall – Financial Condition (2014M-123)
… 31, 2013. Background The Town of Cornwall is located in Orange County and has a population of approximately … balances and adopt structurally balanced budgets with less dependence on using unrestricted funds to finance operations. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Town of Coeymans – Financial Condition (2015M-184)
… of our audit was to review the Town’s financial condition for the period January 1, 2012 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for the 2015 fiscal year were $6.9 million. Key Findings The … format that includes actual revenues and expenditures for the previous completed fiscal year; the current year’s …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184