Search
Rockland County – Budget Review (B6-13-22)
… year are reasonable. Background The County of Rockland is authorized to issue debt totaling $96,000,000 to liquidate … deficit. The residential energy tax revenue estimate is overly optimistic given the amount collected in 2013. The … could experience potential revenue shortfall if the budget is not adjusted. Issuing serial bonds to cover the costs of …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Willsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … during 2013. Key Findings The Department’s bylaws did not address the Department’s financial activities, except for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt … July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a population … City of Corning Misappropriation of Finance Department Cash …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of Education, which comprises nine … in a charter. Ensure the internal audit function is performed and documented. Audit all claims against the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Laurens – Budgeting Practices (2013M-204)
… 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. The elected Town Board is the legislative body responsible for managing Town … revenues from 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… 2013. Background The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany … the Town of Niskayuna in Schenectady County. The District is governed by the Board of Education which comprises nine … procedures and controls over the payroll process, there is room for improvement due to the lack of uniformity in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingCollection and Use of Oil Spill Funds
… from PBS facilities, and $5 million in federal disaster relief funding. For the same period, the Department spent …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… remitted for the four-hour Craft Beer Fest the day of the event, officials could not support the number of tickets sold for the event; and auditors found $286 was remitted for the 10-hour …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Payroll Improvement Project Bulletin No. PIP-015
… upon conversion to v 9.2. For employees with multiple jobs, all payroll deposits will be made according to the single Direct Deposit record for all jobs. Agencies will share Direct Deposit records for … the employee submitting the AC 2772 holds two or more jobs with New York State. If they hold multiple jobs and do …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772Opinion 2003-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … other recreational purposes must be deposited into a trust fund, "to be used by the town exclusively for park, … and are consistent with the statutory purposes of the fund. Accordingly, moneys, in lieu of land for park, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Management of the Student-School Matching Algorithm
… Our audit focused on high school admissions. MySchools is also used to apply to 3K, pre-kindergarten, kindergarten, … to school programs. NYCPS’ Office of Student Enrollment is responsible for implementing and overseeing admissions … (e.g., lottery number) and priority. Every student who is not tentatively matched is considered for their next …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmSUNY Bulletin No. SU-123
To inform agencies of the procedures to process nonresident alien scholarships in PayServ
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsCUNY Bulletin No. CU-329
… students who receive scholarships Background A scholarship is an amount given to an individual for study, training or … payment of a qualified scholarship to a nonresident alien is not reportable and is not subject to Federal income tax withholding. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… can also include an individual whose permanent residence is outside of the US. In order to do business with New York … Vendor File: Determine if the individual or entity is required to have a valid US issued Taxpayer Identification … or a store in the US or providing a service within the US. Is the individual or entity providing goods/materials or a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationVillage of Ossining – Parking Ticket Collections (2017M-259)
… of our audit was to determine whether an adequate system is in place to collect outstanding parking tickets for the … September 18, 2017. Background The Village of Ossining is located in the Town of Ossining in Westchester County. The Village is governed by an elected five-member Board of Trustees. For …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Lake Placid Central School District – Transportation State Aid (2023M-95)
… report – pdf] Audit Objective Determine whether the Lake Placid Central School District (District) officials … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… cost-benefit analysis or risk assessment during the project approval process. The Board has not established … policies that define criteria and procedures critical to project and sublease approval and monitoring. Ensure that … does not meet performance expectations or comply with project or sublease agreement terms. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… 13, purchased for $22,099, were recorded with either an incorrect or missing location. Nine, purchased for $59,571, were recorded without a model or serial number. A wheel balancer and a portable video magnifier, …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Village of Ocean Beach – Credit Card Usage (2022M-206)
… the Village’s credit cards. We reviewed all 3,108 credit card transactions paid during the audit period totaling … packets. $317,517 did not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a … Key Recommendations Comply with the Board’s credit card policy and provide guidelines for appropriate use of …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… condition and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. … the amounts due to the general fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the fiscal …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability