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Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… - pdf ] Audit Objective Determine whether Haverstraw-Stony Point Central School District (District) officials … Determine whether HaverstrawStony Point Central School District District officials established …
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, Department, Program, Fund, Account and Budget Reference. Example of a chartfield string from a … defined for each entity that maintains and reports on its own transactional data. A BU is a required configuration item … Generally, each agency as defined by law has its own BU. However, the majority of the Public Benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsRipley Central School District – Financial Management (2021M-23)
Determine whether the Ripley Central School District District Board of Education Board and District officials properly managed fund balance in accordance with statute
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)
… report - pdf ] Audit Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s … Determine whether the Van HornesvilleOwen D Young Central School Districts District …
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)
… of our audit was to assess the Town’s internal controls and Board oversight for the period January 1, 2013 through … The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is … that adequate controls were in place over the billing and collecting of water and sewer rents. A number of …
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)
… 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 … by $1.3 million, or 11.9 percentage points. The Board and District officials did not develop and adopt a written …
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
… controls that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should … controls that will minimize the risk of abuse or fraud occurring in travel and conference expenses …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… report - pdf] Audit Objective Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements … Determine whether the Fly Creek Fire Districts District nonpayroll disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Determination of Residency for Tuition Purposes
… states that a person does not acquire a State domicile only by being physically present in the State for the sole …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesEarnings – Enhanced Reporting
… or may not be pensionable and there may be limits to what can count toward a members pension …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earningsState Comptroller DiNapoli Statement on Impact of a Late State Budget
… day and put in long, hard hours. For the workers that get paper checks or have payments set up on direct … the Governor and state Legislature are working hard to get the budget done. Now more than ever, we need a spending …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetWyoming Central School District – Professional Services (2020M-152)
… used a competitive method to procure professional services and entered into written agreements with service providers. … or extenuating circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing the services to be provided and the basis for compensation. District officials agreed …
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)
… benefits that he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key …
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)
… Trees Union Free [pdf] , Lake Pleasant Central [pdf] , Newark Central [pdf] , New Lebanon Central [pdf] , …
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)
… manner. Key Findings The former Clerk did not properly account for, report, deposit, record and remit all …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… of Cooperative Educational Services (BOCES) purchase card charges were properly approved, adequately supported and for … purposes. Key Finding While the 198 BOCES purchase card charges we reviewed were adequately supported and for valid … of Cooperative Educational Services BOCES purchase card charges were properly approved adequately supported and for …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Local Road Conditions in New York State
… in 2019 and 2020, and represents just over 25,500 lane-miles, or about 13 percent of the 192,500 locally owned lane-miles in New York State – a percentage that varies quite … conclusions about the effectiveness of local spending per lane mile or where State aid might be most appropriately …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateState Agencies Bulletin No. 1826
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020 CSEA Performance Advances and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2020 CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1826-april-2020-civil-service-employees-association-csea-performanceMitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… managers’ failure to return fees to applicants not only misleads applicants about their chances of getting an …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeUnified Court System Bulletin No. UCS-281
… days served in the calendar year for Judges who serve only part of the year at one salary; or The composite … calendar year at more than one salary and Judges who serve only part of the year at one or more than one salary are also …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-court