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Otisco Fire District – Financial Operations (2016M-415)
… reports and ensure District audit requirements were met for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $354,000. Key Findings The … had not filed an annual financial report with OSC for the years 2013 through 2015. The Board did not contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Darien – State Contract Loader Purchases (2013M-88)
… did not verify that they received the correct State contract prices for the four loaders they purchased in 2011, … and 2013. Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or compare the resultant prices with the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Cincinnatus Central School District – Procurement (2021M-111)
… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Penfield Central School District – Procurement (2022M-76)
… could not support they properly sought competition for purchases totaling $7.9 million: Subject to competitive … did not complete a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State … Officials could not provide written justification for selecting the parcel that was purchased or an analysis or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Chestertown Fire District – Claims Processing (2016M-387)
… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… the financial condition. District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 … years (2013-14 through 2016-17) without using this money for debt service payments. District officials did not apply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateOrange Lake Fire District – Budgeting Practices (2015M-146)
… 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange … Orange Lake Fire District Budgeting Practices 2015M146 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Plymouth – Board Oversight (2016M-190)
… (PPSI); disbursements; and the Board’s annual audit, for the period January 1, 2015 through March 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for the 2016 fiscal year total approximately $1.24 million. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Training
… Balance of Contract Worksheet - Institution Fall Conference Visit the Office of Operations Training Resources … solutions for all Payroll training provided at the Fall Conference. …
https://www.osc.ny.gov/state-agencies/payroll/trainingState Comptroller DiNapoli Releases School Audits
… District , Oakfield-Alabama Central School District , Valley Stream Union Free School District #30 and Westhill … audits are designed to help schools improve their financial management practices and ensure proper policies and … five times the district’s annual average contribution. Valley Stream Union Free School District #30 – Purchasing …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsAnnual Audit
… The Board processed claims totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. Board staff enter claims data for all …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … six-member Common Council. General fund expenditures for 2014 totaled approximately $13.8 million. Key Findings … Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Albany Public Library – Leave Accruals (2015M-293)
… Library’s internal controls over employee leave accruals for the period January 1, 2013 through August 31, 2014. … by an elected nine-member Board. Budgeted appropriations for 2014 totaled approximately $9.4 million. Key Finding The … a standard leave request form or other formal procedure for employees to request leave time and for supervisors to …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Lackawanna City School District - Tuition (2019M-59)
… Findings District officials did not review tuition charges for accuracy. As a result, the District was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an underpayment of $900 for one …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59SUNY Bulletin No. SU-140
… Professions has requested a new deduction code for Liberty Mutual Insurance Company for a personal line of insurance … to cancel the deduction, employees should contact Liberty Mutual Insurance at 1-800-848-4604, ext. 61850. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-140-new-deduction-code-536-liberty-mutual-insuranceOpinion 88-21
… the issues discussed in the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in … Concerning the use of park trust funds received by a village from subdividers …
https://www.osc.ny.gov/legal-opinions/opinion-88-21State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… where there is a demonstrated need for banking services. Bronx Community District 9 (CD 9) is now a designated BDD, covering the neighborhoods of Bronx River, Castle Hill, Clason Point, Harding Park, Parkchester, Park Stratton, Soundview, …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… that are not imaged and stored in the SFS; Original, clean versions of documents redacted for privacy …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceXIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW The purpose of this section is to provide guidance regarding the fields that are mandatory and must be populated on the … The purpose of this section is to provide guidance regarding the fields that are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… fails for insufficient cash or for budgetary issues, redirect functionality is available to agencies to use an … to the beginning of each fiscal year, agencies create a Redirect Set which is unique to a specific GLBU. Multiple Redirects can be created within the Redirect Set. Redirects may be updated or inactivated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costs