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East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… respectively. Key Findings The Department’s bylaws do not adequately segregate financial duties and instead …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCayuga County Community College – Information Technology (2013M-291)
… and a student trustee. Key Findings The College does not have a complete, centralized and up-to-date inventory record … programs that required licensing. Software was found on one computer that was not for a legitimate business …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Justice Court Fund: Invoice Billing Program
… submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must send a … from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the monthly report to …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… seven-member Board of Education, operates three schools with approximately 1,100 students. Budgeted appropriations … that receipts were issued, disbursements were supported with adequate documentation and student ledgers were maintained and reconciled with the central treasurer’s records. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal … clerk performed all significant phases of the payroll process. No one reviews the completed payrolls. The payroll … does not control all significant aspects of the payroll process. Where it is not feasible to adequately segregate …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of New Rochelle – Financial Condition (2014M-158)
… deficits for each of the last three years. City officials do not report cash assets in each fund’s cash account. All …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158State Agencies Bulletin No. 1230
… Purpose To inform agencies of the steps the Office of the State Comptroller (OSC) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1230-retroactive-pre-tax-transit-adjustmentVillage of Monticello – Board Oversight (2016M-337)
… the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through April 6, 2016. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $12.2 million. … was done or address how water accounts should be billed for minimum usage. The Board did not have a succession plan …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Suffern – Budget Review (B23-6-2)
… Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… officials generally agreed with our recommendations and have initiated corrective action. See Appendix B for our comment on an issue raised in the School’s response. … audit charter …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Unpaid property taxes ($101,000) and water bills ($64,000) have severely impacted the Village’s financial condition. The … services and funding goals. Adopt reasonable budgets based on accurate historical or known trends for revenues and … of, the Clerk-Treasurer’s financial records and reports on an annual basis. … Village of Fleischmanns Financial …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… prior to OSC approval of a contract assumes a risk of non-payment or reduced payment if approval of the contract is subsequently withheld. … by Article XI-B of the State Finance Law that provides for prompt contracting and interest payments for NFP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsThurston Fire Company – Board Oversight (2016M-429)
… by at least two members of the finance committee and have adequate support. Ensure the finance committee completes …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Chenango Valley Central School District – Budget Review (B4-13-11)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Employee fringe benefit and indirect costs are permissible charges to federal grants. … government may request the negotiation of a separate rate for distinctive programs instead of using the standard rate … Ledger in the Statewide Financial System (SFS) on a more real-time basis that is better aligned with the timing of …
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)
… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings … failed to ensure that Business Office staff were billing for various reimbursements due to the District. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsSmithtown Central School District – Capital Projects (2016M-202)
… in Suffolk County. The District, which operates 13 schools with approximately 9,700 students, is governed by an elected … from the project administrator, but they did not comply with District policy. Reports were missing project specific … capital projects are properly authorized and established with a maximum estimated cost. Require the capital project …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Rensselaer City School District – Financial Condition (2016M-286)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which operates one school … structurally balanced general fund budgets, resulting in operating deficits that were larger than planned and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting for leave time and … do not have written policies or procedures in place to provide guidance to employees and District officials to ensure that separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationTupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … relied on significant amounts of appropriated fund balance to finance operations. The Board did not adopt a policy … level of unassigned fund balance that should be maintained to prepare for any unanticipated expenditures and/or revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151