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IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… fringe benefit and indirect costs are permissible charges to federal grants. At the beginning of each fiscal year, the … which, once approved at the agency level, will be routed to DOB for further review and final approval. An automated … no longer use quarterly agency billings and AP vouchers to record FBIC transactions. Instead, the new process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… due to the District. As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCity of Little Falls – Financial Condition (2021M-54)
… [ read complete report - pdf ] Audit Objective Determine whether the City of … at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for officials to accurately assess the City’s current …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Village of Endicott – Budget Review (B4-13-8)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8North Shore Public Library – Financial Condition (2013M-344)
… audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. … members. It reported operating expenditures of $3,563,192 for the 2012-13 fiscal year. Key Findings The Library …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Sweden – Justice Court (2014M-318)
… and accountability analyses. However, the Justices do not regularly review them. The clerks have developed their … cases to be reported to the scofflaw program, but do not use the report that includes all tickets pending for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsCity of Olean – Budget Review (B1-13-2)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
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)
… percent of 2019 budget appropriations. Officials relied on interfund advances to finance operations in the five …
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)
… operations and is currently awaiting dissolution from the State Attorney General’s Office. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsOperational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change Guidance : Effective … Journal Approval tab will indicate that the transaction has been: Auto Approved (Generic GL User) and posted during … VIII.1 AP Journal Vouchers and GL Journal Entries has been updated to reflect these changes. Any questions on this …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeChenango Valley Central School District – Budget Review (B4-13-11)
… deficit obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the …
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)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The … five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings …
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)
… the general fund and $.9 million for the water and sewer funds combined. Key Findings We tested 36 claims totaling …
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)
… take corrective action. Appendix C includes our comment on an issue District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. District officials did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request …
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)
… report - pdf ] Audit Objective Determine whether Rome City School District (District) officials established comprehensive … in the District’s response. … Determine whether Rome City School District District officials established comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Determine whether financial information was made available to the City Council and City officials for the effective … City lost its credit rating. The City Comptroller failed to file the required annual financial report (AUD) with our … through 2019. The Council did not take sufficient action to acquire financial information. No audited financial …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds have carried repeated fund balance deficits, while two other … revenue of the funds servicing this debt. The Board did not develop and adopt several comprehensive written plans and …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74