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Police Property Room Inventory (2014-MS-4)
… of Audit The purpose of our audit was to determine whether law enforcement agencies have established appropriate … January 1, 2012 through December 5, 2013. Background Law enforcement agencies receive or seize multiple forms of … access to computerized property tracking systems based on job duties and responsibilities. … Police Property Room …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July … May 5, 2016. Background The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Accounts Payable Advisory No. 4
… when processing payments to vendors. Improper preparation of vouchers payable to Verizon for landline services may … field, as follows: Regular bills: The first 13 digits of the account number (containing the area code, then … code) followed by the ending service date in the format of the two-digit month, then two-digit day, then two-digit …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesHomer Central School District – Financial Condition (2013M-306)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Controls Over Cash Advance Accounts
… value of $106,000 as of March 31, 2012. Key Findings One void check was missing. Notation on the check register states "void at the time of issuance," but the hard copy check cannot …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial Operations for the … year totaled $5.4 million. Key Findings The Board needs to improve its oversight and management of the District’s … budgeting practices resulted in operating surpluses. To reduce fund balance, the Board appropriated unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingWainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Accounts Payable Advisory No. 20
… SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: Consistent with the … access to documentation from Business Units to support payments processed in the SFS. OSC may contact Business Unit … and Land Claims , for further policy references. If a Business Unit decides to attach supporting documents to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLaurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period … July 1, 2011, to March 7, 2013. Background The Laurens School District is located in Otsego County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… Key Findings We found that the School’s purchasing policy does not provide appropriate guidance as to when written or … and when items must be competitively bid. The policy also does not address threshold amounts under which approval can …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215State Agencies Bulletin No. 906
… To inform agencies of the personal income tax brackets and rates added to the New York State and Yonkers tax withholding tables for 2009. Affected … with multiple jobs or married couples with higher combined incomes should review their NYS State and Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/906-changes-new-york-state-and-yonkers-tax-withholding-tablesSteuben County – Court and Trust Funds (2024-C&T-4)
… and annual reconciliation of court and trust funds with the County Clerk and Surrogate’s Court are performed, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… System is based on financial information provided to DiNapoli’s office by local communities and uses financial … (0%), Buffalo (15.8%), Corning (15.8%), Olean (11.7%), Rochester (20.4%), Syracuse (34.2%) and Watertown (9.6%). … Fiscal Monitoring System, visit: http://www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm … New York State …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesState Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025IX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… the notice will provide the amount, type of debt owed, and the federal agency that referred the debt to the … OSC Bureau of State Accounting Operations, Federal Billing and Projects team at [email protected] . Per TOP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesCaledonia-Mumford Central School District – Financial Management (2024M-101)
… and more real property taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal … District would have budget deficits requiring fund balance to be appropriated and real property taxes to be increased. However, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Long Beach City School District – Financial Management (2023M-147)
… and did not present the District’s spending plans in a transparent manner. While real property tax levies remained … reviewed by as much as 5 percentage points. Transferred a total of $17.3 million of the general fund’s excess fund … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Delaware County – Court and Trust Funds (2022-C&T-2)
… be provided to the court and then delivered to the County Treasurer 1 (Treasurer) for safekeeping. Payments made pursuant to court … circumstances, 3 funds from estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2XI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) contract transactions requiring OSC approval, State agencies are required to submit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposals