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Comptroller DiNapoli Releases School Audits
… BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… State Common Retirement Fund (Fund) was $242.3 billion at the end of the third quarter of state fiscal year 2022-23. … New York State Common Retirement Fund was $2423 billion at the end of the third quarter of state fiscal year 202223 …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterWatervliet City School District – Payroll and Claims Processing (2013M-4)
… 30, 2012. Background The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by the Board of Education which comprises five … of those days that are unused at retirement. However, it appears the leave time records for 12 employees were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and five years of age. HSOR is reimbursed for preschool … ineligible costs included $6,841 in personal service costs and $1,117 in other than personal service costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… provide reimbursement from the state to municipalities for costs incurred for hiring financial advisors to assist in the development of multi-year budget plans. “Long-term … planning. Multiyear financial planning is a tool that will enable these entities to develop revenue and expenditure …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately safeguarding its fuel inventory for the … gallons of fuel costing approximately $80,000. The Town does not maintain perpetual inventory records to show the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386State Agencies Bulletin No. 1730
… Security Services Unit (SSU) BU01 and BU21 Agency Police Services Unit (APSU) BU31 Security Supervisors Unit … (Grade 101-125) and whose basic annual salary is below the Job Rate of the employee’s grade on the payment effective … than or equal to the employee’s current salary FIS Below Hiring Rate – if the increment code on the employee’s Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1730-april-2019-security-performance-advancesProcurement Practices
… whether the State University of New York – University at Buffalo’s procurement and contracting practices provide … and subsequent information provided by the University at Buffalo through April 5, 2019. About the Program The University at Buffalo (Buffalo) is one of the largest institutions within …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesTuition Assistance Program – New York College of Health Professions
… Purpose To determine whether New York College of Health Professions complied with the … Long Island; three locations in Manhattan; and one in China. College of Health offers graduate and undergraduate …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board of Education which comprises five … policy for the activity fund, but is not adequate because it does not provide detailed procedures for the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomVillage of Forestville – Water Fund (2012M-207)
… July 31, 2012. Background The Village of Forestville is located in the Town of Hanover in Chautauqua County and has a population of 697 residents. The Village is governed by an elected Board of Trustees which consists of … Board raised water rates five times starting in June 2007, it did not establish a reserve to set aside any of these …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… through August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is governed by the Town Board, which comprises four elected … purchases. Monitor the Town’s financial activity to ensure it is accurately recorded and reported on a timely basis. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Bangor – Board Oversight (2012M-193)
… has approximately 2,220 residents. The Town is governed by an elected five-member Town Board (Board), which consists … Supervisor and four council members. The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Holley Central School District – Financial Condition (2013M-342
… in operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit each year. … appropriated fund balance to reduce the tax levy, these funds were not needed because the budgeting practices … surpluses. As a result, the District’s unexpended surplus funds exceeded the statutory limit of 4 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342XIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… New York State reimburses employees for overnight lodging and meals based on an allowance established by the General … any month throughout the year. Since rates for travel to locations outside the continental United States are updated … States use the correct per diem rate for location and the dates of their travel. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… to reprocessing a voucher that has been rejected by the Office of the State Comptroller (OSC), the Business Unit should address all of the reasons the voucher … was rejected. Process and Document Preparation: BULKLOAD BUSINESS UNITS When rejecting a voucher, OSC will reject and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherVillage of Port Jefferson – Justice Court Operations (2020M-56)
… The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities were found in the Court’s records: The Senior Court Clerk’s duties were not properly segregated. Bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Review of Growe Technologies Inc.
… Use (MU) and ICD-10. In November 2013, the Health Science Center at Brooklyn Foundation, Inc. entered into a non-competitive …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incState Agencies Bulletin No. 1115
… update the employee’s Federal, State and/or Local Tax Data pages as follows: Home>Payroll for North America>Employee Pay … also be followed to update the State and Local Tax Data pages. If an employee appearing on the report does not … update the employee’s Federal, State and/or Local tax Data pages as follows: Home>Payroll for North America>Employee Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… to establish uniform audit requirements for Federal awards. The Act mandated that the Federal Office of … Accepted Auditing Standards (GAAS) if the entity received $25,000 or more in Federal awards; Cover all of the government’s operations in its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984