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Saranac Central School District – Investment Program (2023M-89)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. During the 22-month audit period, the … funds available for investing, and earned $154,099 in investment earnings. Had officials utilized their investment …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Accounts Payable Advisory No. 74
… with Proactis as of October 19 th , 2023, resulting in the decommission of the eMarketplace. Effective … purchase orders by email to vendors previously enrolled in the eMarketplace. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/74-emarketplace-decommissionedCUNY Bulletin No. CU-759
To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-759-cuny-retroactive-salary-rate-increases-steamfitter-andII.3.A Planning – II. New York State Financial Accounting
… Division of the Budget staff and the Governor . These sessions focus on major fiscal and policy issues and may lead …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningLists
… School Districts 2025 Data (updated January 2026) Schools in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary File [ .xlsx ] | [ pdf ] All Data Worksheet [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsIslip Fire District – Capital Assets (2020M-3)
… and safeguarded. District inventory records did not list 45 of 50 selected assets totaling $36,809. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3State Agencies Bulletin No. 2049
… Location and/or Inconvenience Pay). A teacher will only be paid for the number of days in which they are Active … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2049-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 159
… Actions The insurance company offering this new program, Liberty Mutual Insurance Company, will send OSC a biweekly … Questions concerning this insurance should be directed to Liberty Mutual at 1-800-526-1547. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01Town of Greenwich – Purchasing (2020M-135)
… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when purchasing goods and services. Key Findings Town officials generally did not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that required …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… . Business Units must review and reconcile all credit card charges incurred prior to April 1 of the previous fiscal … Business Units are required to reconcile credit card charges within 30 days of the date the charge is … XII, Section 6.Q - Paying and Reconciling State Credit Card Charge for more information). Timely reconciliation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… grant) lines. For Federal Grant’s using activities of only General and/or Admin , Standard Activities should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesTown of Greenville – Tax Collector (2020M-81)
… whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax … manner. Property tax collections totaling $5.4 million and penalties collected totaling $9,719 were not remitted in … unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, 2019. Key Recommendations Remit …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mMedina Central School District - Capital Projects (2019M-163)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed the 2016 capital project (Project). Key Findings The Board and District officials could have improved their management … with the findings but agreed with the recommendations and indicated they would take corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Monticello Central School District - Fund Balance Management (2020M-2)
… limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District … Key Recommendations Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2New York State Comptroller Thomas P. DiNapoli Statement on Enacted Budget
… and budgetary impact from the coronavirus public health emergency presents our state with unprecedented risks. … our role of monitoring revenues, spending, debt and cash flow trends. “Our analysis of the new budget will be …
https://www.osc.ny.gov/press/releases/2020/04/new-york-state-comptroller-thomas-p-dinapoli-statement-enacted-budgetSouth Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… and benefit payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, time …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… established, monitored and accounted for the capital improvement project. Audit Results Established the capital … for the eight school buildings and transportation facility improvement project. Monitored and accounted for the capital … established monitored and accounted for the capital improvement project …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… School officials did not provide IT security awareness training to staff. Hardware and software inventory records … and a disaster recovery plan. Provide security awareness training to staff and maintain complete and up-to-date …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyBinghamton City School District – Information Technology (2019M-147)
… Board and District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not regularly … Board and District officials adequately safeguarded data from abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147