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Travel Advisory No. 16
… GFO Update – Chapter XIII, Section 9 - Allowed Values for Processing Payments in SFS Reference: Guide to Financial … Operations: Chapter XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance: The Office of the … Chapter / Section Name Description XIII.9 Allowed Values for Processing Payments in SFS – Business Purpose Updated the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsDiNapoli Audit Praises Waterville Central School District
… to work in schools until they receive proper background clearance, Waterville is setting an example for other … the appropriate employee background checks and updated clearance requests with SED, the school may not be notified …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtComptroller DiNapoli Releases Municipal Audits
… Fire Department and the Child Protective Service units in the counties of Dutchess , Livingston , Niagara , Oneida , Rockland , Saratoga , Ulster and Washington . “In today’s fiscal climate, budget transparency and … to approval for payment during fiscal years 2012 and 2013. In addition, the board did not conduct an annual audit of the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1College of Optometry – Selected Employee Travel Expenses
… March 31, 2011. One of these employees worked at the College of Optometry and had travel costs totaling $116,828. … employee was responsible for arranging travel for other College staff members, charging these travel expenses to his … that such payments are not permissible. According to a College official, the College used the card for this purpose …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
To determine whether the costs reported by Kids First on its Consolidated Fiscal Report were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual and the Consolidated Fiscal and Reporting Manual
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… year ended June 2015. About the Program Empowering Minds is an SED-approved, for-profit special education provider …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 95 (Open Data)
To determine whether the Olympic Regional Development Authority is complying with Executive Order 95 including providing in a timely manner publishable State data to the Office of Information Technology Services
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… to operate, or referring the operator or facility for criminal prosecution. Our initial audit report, which was …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followHigher Education – 2023 Financial Condition Report
… totaling almost $182 million in aid, including 29,610 Excelsior scholarships totaling $126.5 million. The New York … college in New York State. For eligible students, the Excelsior Scholarship Program covers any remaining tuition …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationAccounts Payable Advisory No. 28
… Reference : Guide to Financial Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Chapter XIII, Section 2.C - Expense Report Certification Guidance : Title …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationOperational Advisory No. 8
… an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the … the funds will be turned over to the OSC Office of the Unclaimed Funds on April 30th. It is important that Agencies … Once the funds have been escheated to the Office of Unclaimed Funds no future Agency action will be allowed. For …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachEndwell Fire District – Controls Over Financial Operations (2013M-277)
… not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and travel expenses …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277City of Yonkers – Budget Review (B6-16-11)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s 2016-17 budget totals $1.12 billion. The budget includes operating and debt service …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Town of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… relationships with members of the Board or their family or friends. Under these circumstances, it is questionable …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… 2011, through January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about … Village of Montgomery Purchasing and Information Technology 2013M210 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… financial and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The … and six Trustees. The Village’s budgeted appropriations for 2012-13 are approximately $3.2 million. Key Findings The … adopted policies establishing responsibilities and duties for the Treasurer for handling cash and maintaining …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… oversight of the Town’s financial activities for the period January 1, 2010, through March 31, 2012. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Town of Bangor – Board Oversight (2012M-193)
… The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for … The Board is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board … did not audit the records of the Supervisor, Town Clerk, Dog Control Officer and Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Ballston – Water Fund Financial Operations (2012M-258)
… The purpose of our audit was to assess the water fund’s fiscal health and operations for the period January 1, 2010, … in Water District 2. Develop a procedure to determine when to assess or waive the $100 estimation fee. Reassign … duties in the Water Department so that incompatible duties are not performed by the same employee. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258