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Selected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that efforts are made to identify, bill, and collect tolls that are due. The audit … To determine whether the New York State Thruway Authority …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… program or objective and, therefore, cannot be identified to only a specific contract. Such costs are generally … time, space, units of service or percentage of funding. To avoid any potential misunderstanding, each grant contract … or private) indirect costs must be properly allocated to all such programs. The State will only reimburse its fair …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsHolland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210East Greenbush Central School District – Leave Accruals (2021M-177)
… properly accounted for employees’ leave accruals for the 30 employees we reviewed. Officials also correctly … payments for unused leave accruals totaling $434,027 for the 40 employees we reviewed. There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… established adequate internal controls over user accounts to prevent unauthorized use, access and loss. Key Findings … adequate controls over the District’s user accounts to protect against unauthorized use, access and loss. … information technology (IT) security awareness training to all employees using IT resources. Sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyVI.1.A Budgetary Chartstrings – VI. Budgets
… Business Unit (BU) A BU is generally defined for each entity that maintains and reports on its own transactional … BUs to support the State as a whole, and defined each entity’s book of record requirement. Generally, each agency … the Public Benefit Corporations (PBC01) and miscellaneous entity concepts (MSC01) are included in a single BU and are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsRipley Central School District – Financial Management (2021M-23)
… School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not properly manage fund balance in accordance with statute. The Board and District officials: Overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
Determine whether the Van HornesvilleOwen D Young Central School Districts District Board of Education Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementTown of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and Board oversight for the … The purpose of our audit was to assess the Towns internal controls and Board oversight for the …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Milford Central School District – Fund Balance Management (2022M-94)
… report - pdf] Audit Objective Determine whether the Milford Central School District (District) Board of Education … Determine whether the Milford Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Conclusion – Travel and Conference Expense Management
… that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be … of controls available to management have been discussed in this guide. They are: a travel and conference policy … Managers should use the information contained in this guide as a starting point for designing control …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… (Board) did not ensure purchases were made at the best price. District officials could not demonstrate that …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115XII.9.H Audit Recoveries – XII. Expenditures
… The purpose of this section is to provide guidance to Business Units for recovering moneys due and owing to the … relative thereto. Process and Document Preparation A Business Unit may determine that there are moneys due and … to the State. Upon making the determination, the Business Unit should contact the contractor to determine …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesDetermination of Residency for Tuition Purposes
… resident and receive in-state tuition, a student must show proof of domicile – defined as a fixed, permanent home …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesEarnings – Enhanced Reporting
… types of member earnings may or may not be pensionable and there may be limits to what can count toward a members …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earningsState Comptroller DiNapoli Statement on Impact of a Late State Budget
… other important areas. Many are essential workers who must show up at work every day and put in long, hard hours. For … withdrawal, I urge them to be mindful of the impact of a late state budget on their personal finances. “I am confident …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetWyoming Central School District – Professional Services (2020M-152)
Determine whether Wyoming Central School District District officials used a competitive method to procure professional services and entered into written agreements with service providers
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Whitesboro Central School District – Separation Payments (2020M-146)
Assess whether separation payments to certain Whitesboro Central School District District employees were properly supported and accurately calculated in accordance with Boardapproved agreements
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146School District Website Transparency (2021-MS-1)
… pdf ] We also released 13 letter reports to the following school districts: Beacon City [pdf] , Central Square Central … Central [pdf] . Audit Objective Determine whether the 13 school districts examined used their resources to maintain a … Determine whether the 13 school districts examined used their resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Town of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford Town Town Clerks Clerks office were properly accounted for reported and deposited in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82