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Moravia Central School District – Cafeteria Operations (2016M-4)
… the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $31 million. The District’s high … receipts and disbursed $188,000 during the 2014-15 fiscal year. Key Findings Not all ECA fund receipts were deposited … that student treasurers maintain ledgers throughout the year. Update the ECA fund policy to provide specific guidance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomSmithtown Central School District – Capital Projects (2016M-202)
… through June 30, 2015. Background The Smithtown Central School District is located in the Town of Smithtown in … Smithtown Central School District Capital Projects 2016M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202City of Olean – Budget Review (B1-15-2)
… revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. … deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while … the significant revenue and expenditure projections in the proposed budget are reasonable. The City has made progress in …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2SUNY Bulletin No. SU-356
… 403(b) Savings Plans should be directed to TIAA SUNY Client Service Team at 1-866-271-0960 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planState Agencies Bulletin No. 238
… Purpose To explain OSC and agency procedures when filled positions … use the attached Abolished/Inactivated Position Report to notify agencies when inactivated or abolished positions … The Position Correction Report will be mailed to agencies with the Auditor and Salary Determination …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsKings Park Central School District – IT Asset Management (S9-22-13)
… displays and one Chromebook with combined purchase prices of approximately $4,800 were located but not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… NYSLRS cannot release member account information without a signed … member. The authorization must: Specifically be addressed to the New York State and Local Retirement System; Specifically identify the party(ies) authorized to receive information; and Specifically identify the …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsCopiague Fire District – Cash Disbursements (2019M-225)
… totaling $33,446 were paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 … one and 131 days before they were approved according to the District minutes. 306 checks, totaling almost $2 … Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… of Directors (Board) had significant discussions of the pros and cons of developing the property. This would include …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaVillage of Rhinebeck – Water Fees (2013M-311)
… 2013. Key Findings The Village’s internal controls over billing, collecting and enforcing water fees need to be … records. Key Recommendations Segregate the Clerk’s water billing and collecting duties or implement compensating …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Rome City School District – Multiyear Planning (2021M-144)
… to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Introduction – Improving the Effectiveness of Your Claims Auditing Process
… The audit of claims or vouchers (the terms are used interchangeably in … that a thorough, deliberate and independent audit of claims be conducted before payments are authorized. With … for goods and services not received. An effective audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… This chapter provides an overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed … expenses are reimbursed via payroll. Tuition reimbursement to a State employee will be processed by the Governor’s … voucher in the Accounts Payable module of the SFS. Refer to the sections within Chapter XII – Expenditures of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Rockville Centre Union Free School District - School District Website (S9-19-28)
… - pdf ] Audit Objective Determine whether the Rockville Centre Union Free School District (District) used its … Determine whether the Rockville Centre Union Free School District District used its resources …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… guidelines and monitoring. The Board did not ensure that bank reconciliations were performed. Claims to be paid were … In accordance with General Municipal Law, adopt a code of ethics, an investment policy and a comprehensive … amount approved to be paid by the Treasurer. Prepare and file the District’s annual financial report with OSC in a …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Chenango Valley Central School District – Budget Review (B4-13-11)
… in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Chenango Valley Central … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit … for the past two years and projected results for this year. The budgeted revenues and appropriations are higher …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… in 2013. She pleaded guilty to petit larceny in July in Stanford Town Court. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemTown of Schuyler – Financial Management (2014M-182)
… fund balance in the Town’s general fund would cover more than a full year’s appropriations. The sewer … has enough unrestricted, unappropriated fund balance to cover more than seven years’ appropriations. The Board did … for funding long-term operating and capital needs. These plans should be monitored and updated on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182