Search
Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s … While the School’s credit card policy adequately addresses many control procedures, certain additional controls should be considered. The policy does not define how many credit card accounts may be established, limit the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsState Agencies Bulletin No. 434
… Purpose To provide information regarding new Earnings Codes used by … Accounting System. A separate refund check is then mailed to the requesting agency. Seven new Earnings Codes will now … are: TF1 - Federal Tax Refund TF2 - NYS Tax Refund TF3 - NYC Tax Refund TF4 - Yonkers Local Tax Refund TF5 - Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservLaurens Central School District – Budgeting and Reserves (2013M-135)
… Review the District’s reserve fund balances and determine if the amounts are reasonable and necessary. Adopt a policy …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the first … such action in the minutes of its proceedings. … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Hyde Park Central School District – Financial Management Practices (2012M-172)
Hyde Park Central School District Financial Management Practices 2012M172
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… of the Empire Plan’s medical/surgical program. In addition, a State contractor must maintain complete and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughTown of Barrington – Financial Management (2017M-103)
… 10, 2017. Background The Town of Barrington is located in Yates County and has a population of approximately 1,700. … As of December 31, 2016, the unrestricted fund balance in the general town-wide fund was about $1.2 million, or 273 … the preceding year. Audit results should be documented in the Board minutes and include a description of the records …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103XIX.6.D Reporting – XIX. Project Costing (PCIP)
… source even though the total project costs are contained in one SFS Project. SFS reports include the full project … funds related to the grant. The Featured Reports Listing in SFS Coach is updated to include information on the … with drill down to related project transactions in Project Costing. The report provides, by Reference Award …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingTown of Pittsfield – Disbursements (2013M-82)
… and identified four employees − who received gross pay totaling $886 − that did not have an approved timesheet … we found no evidence that the Board approved the pay rates of the three transfer station employees, who were …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… a cash advance can be voluntary on the part of the agency or could be required by OSC. Any State agency that is … Accrual Ledger. ACCOUNT CODES USED TO ESTABLISH, INCREASE OR REDUCE CASH ADVANCES (Not used to reimburse an advance … to Lapsed Appropriations Cash returned to liquidate or reduce an advance charged to a lapsed appropriation must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceNYS Common Retirement Fund Reports Third Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2021-22 was 4.74% for the three-month period ending Dec. 31, 2021, according to … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… tenants and subsidies from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsState Comptroller DiNapoli Releases School District Audits
… for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last … financial and capital plans. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… statewide were down 5.9 percent in January compared to the same time last year, State Comptroller Thomas P. … and the entire New York congressional delegation know how much our local communities are suffering and are working … Tax Collections by Region (for detailed monthly breakdown) Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentNewark School District Public Library – Board Oversight (2014M-54)
… The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected members governs … which are not allowed by law, putting Library resources at a greater risk for loss. The Board has not adopted a … cards, claims processing, payroll processing and IT. Do not allow the privately-contracted payroll vendor to …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54CUNY Bulletin No. CU-697
… Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 was … Charitable Campaign deduction, the agency must insert a new row using the beginning date of the pay period in which the deduction should be canceled as the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… government sales tax collections declined by 7.1 percent in November compared to the same month last year, according to State Comptroller … statewide, $102 million less than in November 2019. The decline is steeper than October’s 5.2 percent decline, but …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, Council … and $35 million, respectively. Key Findings The City did not adopt a comprehensive procurement policy. As a result, … who were paid $164,613. City officials also did not have a written agreement with one of eight professional …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… through January 31, 2015. Background The Town of Malone is located in Franklin County and has a population of approximately 14,500. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015m