Search
Audits of Local Governments: The Audit Process
… position or factual differences. Corrective Action Plan (CAP): Schools and BOCES: School districts and BOCES are required by law to file a CAP with OSC and the State Education Department. Local … Governments: Fire Districts are required by law to file a CAP with OSC. Most other local governments are not required …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processAlbany Community Charter School – Financial Operations (2013M-185)
… and negotiating the related financial terms for the building space needed for school operations and the … by issuing a bond instead of continuing to lease the building. On May 26, 2011 the Board approved a compact … major financial commitments. At a minimum, for future building acquisitions, request a list of buildings available …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Buffalo City School District , Parishville-Hopkinton Central School … based on nonresident tuition rates calculated by the New York State Department of Education, but the district’s actual …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0Operational Advisory No. 2
… end. Vouchers will be deleted according to the following schedule: Last Modified Prior To: Voucher Deletion Begins … 2014 Credit Memos Credit memos submitted for approval from April 1 to March 31, which are unapproved and remain on the … that are submitted for approval from April 1 to March 20, without a corresponding deposit to the bank, will be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesTown of Seneca Falls – Justice Court (2013M-89)
… liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialComptroller DiNapoli Releases School Audits
… District – Internal Controls Over Extra-Classroom Activity Funds (Clinton County) The district’s controls over extra-classroom activity funds were not operating effectively. The board did not … its policy governing the operations of the activity funds. Auditors found that 30 cash receipts totaling $19,322 …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… Central School District , Roosevelt Children’s Academy Charter School and South Colonie Central School … percent of the ensuing year’s budget. Roosevelt Children’s Academy Charter School – Selected Financial Operations … Harpursville Central School District Roosevelt Childrens Academy Charter School and South Colonie Central School …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsCity of Troy – Budget Review (B22-5-7)
… $350,000. The proposed general fund budget includes fire department overtime appropriations which could be … projections are not fully realized. Closely monitor fire department overtime appropriations throughout 2023 and … and vehicle purchases. Consider the potential financial impact in the event that any of the collective bargaining …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… over cash management. Although the Board implemented a policy to segregate cash functions, the policy was inadequate and did not effectively segregate the … office or develop compensating controls and revise the policy to address the Clerk’s duties. Ensure that deposits …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
The purpose of our audit was to determine if District controls were adequate to ensure that financial activity is properly recorded and reported and that Distri
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCost-Saving Ideas: Managing Your Travel and Conference Expenses
… tax on hotel occupancy and should provide an exemption certificate, known as Form ST-129, at registration. This form … Original receipts for all actual and necessary expenses A certificate of attendance or completion if travel was for a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesOpinion 97-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys) STATE COMPTROLLER -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Chateaugay Central School District – Leave Accruals (2016M-149)
… The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Jersey metropolitan area that did not have any apparent real estate experience. We also found that the terms and … by the Board secretary. Conduct site selection reviews and cost analysis for real estate transactions and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
Altona Volunteer Fire Company Inc Financial Operations 2016M201
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mCUNY Bulletin No. CU-270
… (other than those working as tutors), and Sign Language Interpreter are not eligible for an increase unless the … Disability Accommodations Specialist, and Sign Language Interpreter) who are Active on 9/29/06 and 9/30/06, OSC will … Specialist, College Assistant and Sign Language Interpreter, the increase only will be applied if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-270-2006-cuny-1-blue-and-white-collar-salary-increase-districtState Agencies Bulletin No. 2020
… Since the 04/01/22 Salary Schedule is loaded in PayServ as part of processing for the Administration cycle, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonLyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Germantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … four years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230