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Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … However, because the general fund is directly impacted by borrowings from the highway fund, it is even more … during the course of the year, prevent appropriations from being over-expended, and adopt timely budget amendments to …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146College at Brockport – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… whether payments to certain City officers and employees for unused leave accruals were authorized and accurately … agreements (CBAs). The City approved drawdown payments for unused leave accruals, totaling $229,494 to eight City … from service. In the absence of specific authorization for such payments, we question the appropriateness of …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68X.7.B Local Customers – X. Guide to Vendor/Customer Management
… AND POLICIES A Business Unit should use Local Customers to bill and track receivables and receipts from vendors who provide revenues to that Business Unit only and for which a revenue contract … of the State Comptroller (OSC) is not required. (Refer to Chapter XI, Section 7 – Revenue and Repayment Agreements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersEast Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … is located in Rockland County. The District is governed by a Board of Education which is comprised of nine elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Agencies Bulletin No. 1855
… verification of the agency address that will be displayed on Employee Form W-2 for Tax Year 2020. Effective Dates This … this limit. Please indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID number(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-taxDiNapoli: State Tax Revenues Down $767 Million in May
… the economy, it’s critical that Washington act on our call for more federal aid.” Other items of note in the report: … the Enacted Budget Financial Plan. In addition, spending for capital projects totaled $915.8 million through May, … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayTown of Milford – Financial Condition (2013M-355)
… of our audit was to assess the Town’s financial condition for the period January 1, 2012 through August 27, 2013. … from the town-wide general fund to finance operations for the part-town highway fund in 2013. This interfund … of our audit was to assess the Towns financial condition for the period January 1 2012 through August 27 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … of approximately 190 people. The Town is governed by a Town Board which consists of four elected Board members …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Purpose of Audit The purpose of our audit was to examine Board oversight of Commission … Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of Commissioners, which is appointed …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… all TCIDA’s administrative and financial services based on a memorandum of understanding between the two entities. … from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. … Tompkins …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardMonticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the … for reserves, including how they will be funded and when they will be used. Review, revise and follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… The claims auditing process is known as a "super control" because, when conducted effectively, it can … deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … Allocating resources to improve the effectiveness of your claims auditing process or establishing a claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Amenia – Leave Accruals (2013M-361)
… employees were receiving the amount of compensation and leave accruals approved by the Board for the period January 1, 2012 through October 10, 2013. … and four elected Board members. Budgeted expenditures for the general and highway funds for 2013 totaled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Sag Harbor Union Free School District – Child Care Program (2016M-211)
… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $37.6 … specifying an official fee schedule, who is eligible for financial assistance, how past due accounts are to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211William Floyd Union Free School District – Payroll (2016M-165)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll … schools with approximately 8,700 students, is governed by an elected seven-member Board of Education. Budgeted … officials generally did not preapprove overtime worked by employees. No one independent of the payroll process …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Williamsville Central School District – Financial Management (2016M-274)
… 2016. Background The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga … The reserve fund policy did not adequately address how reserves would be funded and used. The District’s … reasonable. Revise the reserve fund policy to ensure that it identifies optimal or targeted funding levels for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
A Buffalo City School District technician pleaded guilty today in Erie County Court after admitting he worked for a second school district at the same time before his scam was discovered by State Comptroller Thomas P DiNapolis office
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… aid procedures and information technology (IT) controls for the period July 1, 2015 through January 10, 2017. … nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $119 … million. Key Findings District officials did not apply for all the transportation State aid to which the District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-information