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Malone Central School District – Payroll (2017M-278)
… $51.8 million. Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid approximately … audit period. District officials established an effective payroll process that segregates duties and provides … for establishing a well-designed system for processing payroll to ensure employees are accurately paid the salaries …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Elmwood Village Charter School – Building Acquisition (2017M-237)
… The purpose of our audit was to determine whether the Board and School officials adequately and appropriately … Key Findings The Board did not conduct a thorough site selection review and cost-benefit analysis when selecting a … value. Key Recommendation Conduct and document site selection reviews and cost-benefit analyses for real estate …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237City of Gloversville – Parking Violation Operations (2016M-231)
… of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 … not established a benchmark for collection rates of unpaid parking violations. The City does not utilize options such as the State DMV’s Scofflaw Program for collecting parking violation fines. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231New Hartford Central School District – Procurement (2016M-153)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the … $49.4 million. Key Finding The District developed a policy to address the procurement of goods and services not subject to competitive bidding, but the policy did not specify the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Harrisville Central School District – Claims Audit (2016M-215)
… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Town of Deerpark – Budget Review (B6-13-18)
… reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of North Castle – Cash Disbursement (2013M-32)
Town of North Castle Cash Disbursement 2013M32
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Clifton Springs – Board Oversight (2014M-099)
… was to examine the Village Board’s oversight activities for the period June 1, 2012 through December 5, 2013. … population of approximately 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $2.28 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… 1, 2012 through May 11, 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie … Cheektowaga Public Library Treasurers Reports 2015M136 …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Town of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Green Tech High Charter School – Payroll (2023M-157)
… $16,706 made to seven employees. Could not support class coverage payments totaling $17,700 made to 44 employees. Key Recommendations Issue and maintain payroll status change forms and ensure … are prepared and submitted for all hourly employees and class coverage payments. Provide training to class coverage …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Village of Muttontown - Board Oversight (2018M-251)
… did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit individual claims before … services, and did not periodically seek competition for those services. Comply with New York State Village Law, … Section 5-506 (Village Law) when presenting the budgets for 2015-16 through 2017-18. Key Recommendations Audit, or …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
Determine whether transfer station and compost facility cash receipts were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityHadley-Luzerne Central School District - Financial Management (2018M-103)
… realistic budgets and developing long-term financial plans for reserve funds. Key Findings The Board overestimated … District officials did not prepare and submit a plan for reserves annually and reserves were overfunded. Key … include realistic expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Nesconset Fire District – Length of Service Awards Program (2014M-317)
… Purpose of Audit The purpose of our audit was to determine if employees properly earned length of service … firefighters from earning LOSAP points for responding to calls during their regularly scheduled work hours. Key Recommendation Implement standards and procedures to ensure that points are not awarded to employees who serve …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317DiNapoli: Bedford-Stuyvesant is on the Rise
… The Bedford-Stuyvesant neighborhood has experienced strong … with record numbers of businesses and jobs, but the benefits have not been shared by all residents," DiNapoli … how far Bedford-Stuyvesant has come, but it also shows the challenges that remain." "As a lifelong resident of …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseXVI.3.A Financial Statements – XVI. Financial Reporting
… organized Annual Comprehensive Financial Report (ACFR) that is the State's official Annual Report. It is … in accordance with the requirements of GAAP. The ACFR will contain an introductory section, financial section, and statistical section. The ACFR will be organized as follows: INTRODUCTORY SECTION Title …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXVI.4.B Tax Revenues – XVI. Financial Reporting
… Corporation Franchise Tax Corporation and Utilities Tax Bank Tax Insurance Tax Pass-Through Entity Tax Petroleum …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 2443
… report the accruals an employee charges which are counted as time worked during the same week in which they are paid overtime. Affected Employees: Employees as outlined in Payroll Bulletin No. 2409 who work overtime … the pay that exceeds their regular rate of pay – such as the “half” portion of “time-and-a-half” compensation -- …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2443-newly-created-process-report-accruals-charged-when-employee-worksOpinion 94-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … Whether the face amount of zero coupon bonds ie deep discount bonds on which no …
https://www.osc.ny.gov/legal-opinions/opinion-94-19