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Opinion 98-23
… This opinion represents the views of the Office of the State Comptroller at the time … the management and use of its highways, roads, streets, avenues and property " except to the extent that the …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Rivendell School – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2014. Background Rivendell is a Brooklyn, New York-based not-for-profit organization that is …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… the report for their own GLBU by navigating to: SFS > Main Menu > Commitment Control > Budget Reports > App Due/Not … the Agency Calendar . Agencies must monitor and react to items appearing on these reports which require agency action. OSC monitors these reports for items requiring OSC action. If an agency is concerned about a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges … We reviewed 170 credit card charges totaling $128,070 and found supporting documentation such as receipts was not … charges over $2,500 in our audit period totaling $70,337 and found no evidence that the Treasurer pre-approved these …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69South Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee … initiate corrective action. … Determine whether the South Mountain Hickory Common School District District Trustee and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mState Agencies Bulletin No. 170
… required on the Additional Pay panel for the Earn Code of CON, C17, C18 or C19 when an employee has a position change … 21P to ANN). The system will automatically end date the CON, C17, C18 or C19 earnings with the date the employee … changed pay basis codes. The system will only end date the CON, C17, C18 or C19 earnings. All other earnings will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… process by which project costs are allocated based on Time and Labor data. The integration of payroll and labor cost allocation is a statewide requirement for … data should be reported at the Employee level for time and cost which will be directly coded to projects by pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationHiring Members with the Enhanced Report – Enhanced Reporting
… or Retirees When hiring employees, it is important to ask the employee whether they are an existing member or retiree of one of the eight public retirement systems in New York State. If they are a NYSLRS member or retiree, you … new employment instance if they have never worked at your location and they are: An existing NYSLRS member; or A …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… of the following month, or 2) the vendor’s check will be dated the first of the following month, as long as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersThe Monthly Report – Enhanced Reporting
… through Retirement Online including their earnings the number of days worked and more …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-reportWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… Determine whether Washington County Local Development Corporation (Corporation) officials provided adequate … not have job creation or retention enforcement mechanisms. Business job creation and retention numbers were not … … Determine whether Washington County Local Development Corporation Corporation officials provided adequate approval …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingLyncourt Union Free School District – Information Technology (2020M-121)
… officials adequately managed network user accounts and developed a disaster recovery plan. Key Findings District … did not adequately manage network user accounts or develop and adopt a written disaster recovery plan. As a result, … has an increased risk that it could lose important data and suffer serious interruption in operations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… overstated his sick and leave balances by more than 270 hours which could have given him more than $6,000, before his … by New York State Comptroller Thomas P. DiNapoli, the New York State Police and Delaware County District … 63, of Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeDiNapoli: Better Oversight Needed at Homeless Shelters
… State Comptroller Thomas P. DiNapoli found the Office of Temporary and Disability Assistance (OTDA) continues to provide inadequate …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersLiverpool Central School District – Information Technology Assets (2020M-59)
… three of the 48 IT items we tested: a laptop and two cameras, totaling $1,444. The last comprehensive physical …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Monsey Fire District – Board Oversight (2020M-62)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure District financial records and reports were … audited. Key Recommendations Ensure AUDs are submitted to OSC within 60 days after the close of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Oversight of Select High-Technology Projects
… (high-tech) economic development programs and projects it oversees and to determine if these projects are achieving … for private investment and creating high-tech or other jobs. Collectively, these projects were intended to create … monitoring specific programs, such as those under NYSTAR, it has not adequately monitored other high-tech projects …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsTaconic Hills Central School District – Financial Management (2019M-155)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets to maintain … Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund balance that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… [read complete report - pdf] Audit Objective To examine the adequacy of internal controls over selected financial activities to properly account for and safeguard Town funds. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Selected Aspects of Discretionary Spending
… Buffalo region. The Authority currently operates bus and light rail services, two airports, and a small boat harbor. … Examine written policies and procedures to determine if they adequately address potentially questionable …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending