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Oakfield-Alabama Central School District – Procurement (2024M-103)
… $4.9 million that were tested, District officials did not have evidence that goods and services totaling $930,806 were … coverage purchases totaling $601,511. As a result, there is an increased risk that goods and services were not … the goods. Officials also paid $8,641 for software it did not need because they did not cancel the software …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown in Oswego County; the Town of Ellisburg in Jefferson County; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Niagara Board of Cooperative Educational Services (BOCES) is a governmental entity covering the area of 13 component … to enhance their individual educational programs, is governed by a 13-member Board of Education. Budgeted … to fund unbudgeted capital projects. BOCES officials have improperly restricted more than $5 million of surplus …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mJericho Union Free School District – Financial Management (2016M-328)
… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates five schools with approximately 3,000 students and is governed by an elected five-member Board of Education. … were approximately $121 million. Key Findings The Board and District officials overestimated budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… include, but are not limited to, the following types of transactions: Transfer of receipts between funds and account codes as authorized in legislation Redistribution of revenues previously credited in one fund to another fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. Background The … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Town of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims … January 1, 2011, to August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of … Town of Olive Claims Processing and Information Technology 2012M223 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to … Village of Albion Water and Sewer Rents 2013M108 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … January 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population … Town of Stratford Supervisors Records 2013M11 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary or record of hours …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Sunset Park Economic Snapshot
… Park, Brooklyn are all growing at a rapid pace, according to a report released today by New York State Comptroller … an economic revival,” DiNapoli said. “People want to live and raise families here, manufacturers and other businesses want to open and hire here. As we’ve seen in neighborhoods across …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotCUNY Bulletin No. CU-639.1
… Date(s) Paychecks dated February 28, 2019 Revised for paychecks dated March 28, 2019 OSC Actions OSC will automatically increase the bi-weekly deduction for Union Dues (Code 254) from $24.03 to $24.43 for full-time employees and from $15.58 to $15. 88 for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6391-district-council-37-local-2627-dues-increaseTravel Advisory No. 16
… for Processing Payments in SFS Guidance : The Office of the State Comptroller updated the following in Chapter XIII, Section 9 of the Guide to Financial Operations: Chapter / Section Name … The Office of the State Comptroller updated the following in Chapter XIII Section 9 of the Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … not always ensure that purchases were made in compliance with the requirements. Furthermore, the policy did not …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… missing cash. Joseph Smegelsky Jr., was charged in July with grand larceny in the third degree, a class D felony, by … that without proper oversight in place, it can be easy for public funds to be misspent or go missing. My team of … company funds; Ensure that cash from vending machine sales is given to the treasurer to be recorded in the financial …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… Thomas P. DiNapoli today released a report showing that the Metropolitan Transportation Authority’s (MTA) short-term financial outlook has been buoyed by the economy, but that significant challenges remain, in particular closing the unprecedented funding gap in its proposed five-year …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseFreedom of Information Law (FOIL)
… Overview The Freedom of Information Law (“FOIL”), set forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure … one or more grounds for denial. How to Request Office of the State Comptroller (OSC) Records Under FOIL Send a … The Freedom of Information Law was designed to ensure the publics right …
https://www.osc.ny.gov/help/foilRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… were worked. But, for those who don’t, determining the number of days they’ve worked requires a different process. … are not work-related from the calculation of the average number of days worked per month. Appropriate Work Examples Answering constituent phone calls Attending municipality-sponsored events …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roa