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Village of Tuckahoe – Financial Condition (2015M-88)
… The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is … Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to … with monthly cash balance reports or cash flow statements and, except for three budget modifications implemented during …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Comptroller DiNapoli Releases School Audits
… employees’ leave was not properly approved and documented on the time records or the central leave record. Lewiston …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… because expenditures exceeded revenues and the town’s fund balance was depleted. In addition, the town board did not … from knowing the amount of cash on hand and that the bank balance reconciles to the cash balance. Also, the treasurer … policies addressing ethics, procurement, travel and credit card use and the treasurer provides the board with monthly …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Refunding Local Debt
… Simplified Procedures for Local Governments Seeking the Comptroller's Approval of Certain Matters Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Pursuant to Sections 90.00(c)(2) and … Simplified Procedures for Local Governments Seeking the Comptrollers Approval of …
https://www.osc.ny.gov/debt/refunding-local-debtGroton Central School District – Financial Management (2014M-288)
… Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and … in Cayuga County. The District, which is governed by an elected six-member Board of Education, operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Indian Lake Central School District – Claims Auditing (2016M-15)
… 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one … Indian Lake Central School District Claims Auditing 2016M15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Unified Court System Bulletin No. UCS-45
… the use of deduction code 380 AFLAC Voluntary Supplemental Insurance Program. Previously Bargaining Unit SY (refer to … 9, 2001 Agency Actions No agency action is required. The insurance company will submit transactions directly to OSC. … Questions Employees may contact the administrator of this insurance program, AFLAC, toll free at (800) 366-3436. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-courtDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New York State Comptroller Thomas P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible. New … New York State Comptroller Thomas P DiNapoli today reminded …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesVillage of East Rockaway – Justice Court Operations (2017M-206)
… Court money was accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 … is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. The Village is … by an elected five-member Board of Trustees. Fines and fees collected by the Court during the audit period …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … schools with approximately 3,000 students, is governed by an elected seven-member Board of Education. Budgeted … fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund balance exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Naples Central School District – Online Banking (2015M-143)
… assets and could improve best practices by enabling alerts and other security measures available from both of the District’s banks. Key Recommendation Ensure that alerts and other security measures available from both of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143State Agencies Bulletin No. 1003
… and authorized by a preapproved designated Agency Representative. A completed Payroll Certification Form affirms that an Agency Representative has reviewed and certified that the … title and signature of each designee. Each time an Agency Representative is added or removed, a new AC 2822 must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… are called “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures from which the … Reductions and/or close out of agency “cash advance” funds – a full or partial amount advanced to an authorized … of this Guide. Misapplied payments made from the General Checking Account as notified by DTF – Treasury . Occasionally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewYork Fire Department – Controls Over Financial Activities (2014M-112)
… audit was to examine the recording and reporting of the Department’s financial activity for the period January 1, 2012 through October 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mCatskill Central School District – Financial Management (2017M-134)
… past five years (2011-12 through 2015-16). Unrestricted fund balance totaled $5.5 million as of June 30, 2016 and was … at a level greater than needed. Maintain unrestricted fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Village of Bellport – Claims Processing (2014M-126)
Village of Bellport Claims Processing 2014M126
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126III.7 Data Quality – III. Statewide Financial System (SFS)
… value remaining not utilized in the last 45 days will be closed. Any non-contract Purchase Order transaction that has been inactive for 12 months or more will be closed. Any Purchase Order transaction fully expended will be closed. Requisitions Guidance: General Purchase (non-Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityIX.12.H Key CMIA Documents – IX. Federal Grants
… administration of covered programs must prepare two major documents for review and approval by the U.S. Treasury: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… report - pdf] Audit Objective Determine if the Board and District officials properly managed District finances by ensuring budget estimates, unrestricted fund balance and reserve fund balances were reasonable and the District accurately compensated employees. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… of the State, distinct and separate from the Town of Colonie and the County of Albany in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210