Search
Management of General School Funds (Follow-Up)
… 2010, found that the New York City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor … bank account. In addition, we concluded that the school principal had not established basic accountability for student funds and that DOE’s guidelines had been ignored. …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followAdministration of Fellowship Leaves (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Administration of Fellowship … whether the fellowship leaves granted City University of New York (CUNY) instructional staff were awarded for … issuance of the follow-up review to provide information on actions planned to address the unresolved issues discussed …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Contract with Daytop Village, Inc. (Follow-Up)
… Dependency Program Payments to Selected Contractors in New York City (2007-S-60) … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… the recommendation contained in our audit report, entitled New York State Health Insurance Program: Upcoding of Selected Evaluation and Management Services (Report 2006-S-11) and a follow-up to this audit (Report 2007-F-41). …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementBeacon City School District -- Budget Review (B6-15-4)
… totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The preliminary …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4College of Staten Island - Examination of Fast Track MK LLC
… Purpose The objective of our examination was to determine if the College conducted an appropriate … for wooden benches on the campus. The College submitted a $22,800 claim for payment, payable to Fast Track, to our … The College did not conduct the procurement in accordance with State Finance Law. Specifically, the College did not: …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… pricing to other customers during the Contract term for a similar quantity, and the maximum price or discount … this Contract, such better price or discount shall apply for similar quantity transactions under this Contract for the … Contractor shall include the payment terms of the discount on the applicable invoice(s) . For more information see …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its procurements so that needed approvals … PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL A contractor providing goods or services prior to OSC … to advise contractors of this risk. CONTRACTS WITH NOT-FOR-PROFIT (NFP) PROVIDERS Late submissions of grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … issued and the RFP for external audit was last advertised in 2011. 13 purchases totaling $99,231 lacked quote and sole …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsRome City School District – Multiyear Planning (2021M-144)
… did not calculate the projected annual operating deficits in future fiscal years or assess the impact of the operating … to prioritize and fund capital projects and purchases. In addition, the District’s preliminary plan for using … to pay for recurring operational expenses, resulting in a projected budget gap of about $3 million in 2025-26. A …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Chenango Valley Central School District – Budget Review (B4-13-11)
… and appropriations are higher than average actual results by $65,000 and $120,000, respectively. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Andes Central School District – Financial Management (2013M-250)
… Two reserves have excess balances totaling $450,000, based on their intended use. During this time, real property taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Lewiston – Purchasing (2013M-45)
… to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has … a population of approximately 2,700 residents. The Village is governed by a five-member elected Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Rockville Centre Union Free School District - School District Website (S9-19-28)
… School District (District) used its resources to maintain a website that provided the public with transparent and … certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… and the New York State Police announced the sentencing of Bonnie S. Robertson, 63, of Pleasant Valley for stealing nearly $42,000 of her … William Grady and the New York State Police for their work on this case." Robertson failed to notify the New York State …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits … relied on interfund advances to finance operations in the five districts during the past three years. The Board … and monitor the budgets throughout the year. Develop a plan to address the negative fund balances in the water and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial … of the bank statements, including canceled check images, on a periodic basis. The Board and membership should have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsOperational Advisory No. 31
… Change Guidance : Effective April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the … review, or Auto Denied (denial reason will be noted in the comments) Agencies must attach all supporting …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries … expenditure and revenue account codes and are submitted in the General Ledger module. As a general rule hybrid … examples of Hybrid journal entries are: Record an expense in an operating fund of one agency and a revenue in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entries