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Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Background The Remsen Central School District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer … limits and reduce the amount of excess fund balance in a manner that benefits District residents. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306West Genesee Central School District – Segregation of Duties (2016M-303)
… The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates seven … concentrated with one position, and there was no process in place for someone independent from the recordkeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Clymer Central School District – Financial Management (2016M-187)
… to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 … Unrestricted fund balance exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Saratoga County – County Bridge Maintenance (S9-13-7)
… more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Village of Tuckahoe – Financial Condition (2015M-88)
… operating deficits in each year. The Village’s contingency account was not sufficient for the 2011-12 through 2013-14 … The Treasurer did not provide the Board with monthly cash balance reports or cash flow statements and, except for three …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Fishers Island Waste Management District -- Purchasing (2015M-292)
… The Fishers Island Waste Management District is located in the Town of Southold in Suffolk County. The District, which is a district … Amend the District’s purchasing policy to ensure it is in compliance with statutory competitive bidding rules. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Town of Stephentown – Records and Reports (2012M-209)
… to December 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately 2,900. The Town Board consists …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209City of Niagara Falls – Financial Condition (2017M-170)
City of Niagara Falls Financial Condition 2017M170
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Greenport Union Free School District – Financial Condition (2014M-203)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 31, 2014. … 645 students. Budgeted general fund appropriations for the 2013-14 fiscal year totaled approximately $15.5 million. Key Findings For fiscal years 2010-11 through 2012-13, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Clarence Fire District – Purchasing (2016M-297)
… audit was to examine the District’s purchasing practices for the period January 1, 2015 through June 21, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $944,965. Key Findings The purchasing policy … the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding professional service …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297SUNY Bulletin No. SU-110
… a list of eligible titles for Recall. Employees who are on standby and are recalled to work are entitled to receive the appropriate overtime or recall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2020-21, DEC All Funds spending totaled $991.8 million, a decrease of $251.3 million (20.2 percent) from SFY 2019-20 due to COVID-19 related reductions in activity and spending. … Provides an overview of the Environmental Protection Fund and Department of …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: 529 College Savings Program Lowers Fees
… Beginning in September, fees in New York's 529 College Savings Program Direct Plan will be … Program. Read or download the Direct Plan disclosure booklet here or go to: … College Savings Program Direct Plan , obtain a Disclosure Booklet and Tuition Savings Agreement at nysaves.org or by …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs agencies how to make a payment to a single payment vendor in the … Single Payment Vendor ID of this Guide for instructions on how to obtain a single payment vendor ID. Refer to Section 5 … and Submittal of this Chapter for instructions on how to submit a regular voucher. Agencies should enter vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… 402-4104. Critical payments identified during the SFS shutdown will follow the emergency critical payment process … - Critical Payment Processing 10th floor 110 State Street Albany, NY 12236 For questions regarding the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Manual Therapy’s CFR for the fiscal year ended June 30, 2014, and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualCompliance With Outcome Reporting Requirements
… Purpose To determine whether Empire State Development (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and initiatives, and whether the resulting … To determine whether Empire State Development ESD meets legal …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsTravel Advisory No. 4
… with the SFS Summer Release scheduled for Monday, August 21, 2017. To prepare for implementation, all expense reports … mandatory field is in an incorrect format. Chapter XIII, Section 2 of the GFO has been updated as follows: Chapter / Section Name Description XIII.2 Employee Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by These Our … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently … To determine whether the costs reported by These Our …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manual