Search
Orleans County – Department of Social Services (2012M-222)
… two forms of temporary assistance provided by the County for the period January 1, 2011, to September 7, 2012. … Legislature. The County’s budgeted appropriations for 2012 are $75.5 million. Key Findings Generally the County … could be improved. We identified 27 duplicate payments for 13 clients, totaling $7,523. This was due to inadequate …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222North Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, which operates five schools … inventory records that included the date, stick reading in inches, gallons of fuel in the tank (physical inventory), …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Travel Advisory No. 2
… employee maintains residence) must be designated in the best interest of the State and not for the convenience of an …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… to exceed the statutory limit of 4 percent. As of June 30, 2021, it was nearly $7.8 million (28 percent of the 2021-22 appropriations), exceeding the limit by more than … not use the funds to pay related debt as required. As a result, the District was not transparent with taxpayers and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Lebanon – Justice Court (2013M-247)
… internal controls over financial operations for the period January 1, 2011, to March 31, 2013. Background The Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Alexander Central …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 994
… It contains topics that provide step-by-step instructions for entering transactions as well as other helpful hints. Topics can be viewed in either Player mode or HTML … the user click a topic link that displays all the steps for the selected topic in text format. Topic instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkAdirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 … February 29, 2016. Background The Adirondack Central School District is located in the Towns of Ohio, Russia and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… of Audit The purpose of our audit was determine if the District could achieve cost savings transportation operations … February 6, 2014. Background The Forestville Central School District (District) is located in several towns in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Lincoln - Town Clerk (2023M-31)
… did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through April 13, 2022. Maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Weedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Wallkill Central School District – Claims Auditing (2023M-52)
… reviewed for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 … not have sufficient supporting documentation, which could result in paying a claim that is not valid and legal. 11 … included in the claims auditor reports to the Board. As a result, the Board was not aware of all claims paid. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Hammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Housing Assistance – Federal Funding and New York
… Federal housing support includes housing assistance for renters, subsidized public housing, and a variety of housing support for the homeless. Households benefitting from rental … expenditures per unit, HUD subsidies totaled $10.1 billion for these households in 2024. This funding does not go …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceOpinion 99-10
… Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … or equipment subject to an energy performance contract, for purposes of Energy Law, §9-103, is the estimated period …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Agencies Bulletin No. 1269
… for reporting this information in the New York State Payroll System (PayServ) for tax year 2013. Affected … of transactions. The Earnings Code PEV will appear on the payroll register. The Earnings Code description and amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useCUNY Bulletin No. CU-207
… are pensionable and subject to dues. Effective Date(s) Refer to the CUNY RF Payment Authorization Form and the … information: Earnings Code: CGR Effective Date: The first day of the pay period in which the payments will … Schedule. * Earnings: Amount to be paid each pay period. Goal Amount: Total of the Grant(s) to be paid per RF Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchOpinion 89-3
… 109-b: The exception for purchases made through the New York State Office of General Services does not apply to a … of section 103 for purchases made through the New York State Office of General Services (OGS): Notwithstanding … ; Varsity Transit v Board of Education of the City of New York , 130 AD2d 581, 515 NYS2d 520; Donno v Board of Trustees …
https://www.osc.ny.gov/legal-opinions/opinion-89-3VendRep System Guide for Office of the State Comptroller Bureau of Contracts Users
… application for the creation, completion, certification, and review of electronic versions of Vendor Responsibility … questionnaires that have been electronically certified and submitted by vendors using the VendRep System Set … System Online Help contains the instructional guidance and information needed to effectively use the System and …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-users