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Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… not accounted for in the correct fund. Certain literacy program revenue was improperly recorded as community … were disproportionately charged to the community education program expenditure account instead of the literacy program, totaling $728,000. Officials did not always properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationNiskayuna Central School District – Capital Improvement Fund (2019M-134)
… monitored and accounted for the capital improvement project. Audit Results Established the capital project budget for the eight school buildings and transportation facility improvement project. Monitored and accounted for the capital project, and … monitored and accounted for the capital improvement project …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Town of Dayton - Supervisor's Records and Reports (2019M-189)
… Determine whether the Town Supervisor Supervisor maintains complete and accurate …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… Determine whether the Town of Shelby Town Supervisor Supervisor adequately performed his financial …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Philipstown – Financial Management (2024M-100)
… and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… [read complete report – pdf] Audit Objective Determine whether the Town of Lancaster … duties and did not monitor the work performed by the firm he improperly contracted with to act as Director of … did not monitor the firm. Key Recommendations The audit report includes 16 recommendations to Town officials. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Obligation Date is the date authorized by DOB. Adjustment, Refund of Appropriation, and Journal Vouchers These types of transactions are used to reclassify or refund previous payments. In all of these instances, the … Receipts Chapter VII, Section 3 – AP Adjustment Vouchers / Refund of Appropriation Chapter VIII, Section 1 - Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesCity of Yonkers – Budget Review (B22-6-5)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5SUNY Bulletin No. SU-271
… the eligibility criteria and are selected by the campus president Background Chapter 263 of Laws of 2018 provides for … to be distributed at the discretion of the campus president. Effective Date(s) Administration Pay Period 20L, … Eligibility Criteria Employees selected by the campus president who meet the following criteria on 06/30/2017 AND …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-271-2017-state-university-new-york-suny-management-andSUNY Bulletin No. SU-59
… Purpose To notify campuses of the new processing procedures for bi-weekly employees who are part-time. Affected Employees … agencies must report the percentage of time worked for part-time employees paid on a bi-weekly basis. This … employees are hired, rehired, or concurrently hired for the 2001 Fall semester, report the actual percentage of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-59-suny-part-time-employees-paid-bi-weekly-basisState Comptroller DiNapoli Releases State Audits
… state guidelines for reimbursement. Auditors identified $995 in other-than-personal-service costs charged to the …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases State Audits
… Further, auditors noted that 10 of the 17 safety conditions sampled were not repaired for more than two years, … the program and found OGS is appropriately fulfilling its current responsibilities under the program. Nonetheless, …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases State Audits
… Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises (MWBE) (2014-S-76) The Thruway has not accurately …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: State Education Department (SED): Selected Aspects of the Migrant Education Program (Follow-Up) (2016-F-9) An audit report issued in May 2015 determined that the Migrant Education Program did not meet certain program …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases State Audits
… personal service costs. State Education Department: Baker Victory Services, Compliance with the Reimbursable Cost Manual (2015-S-57) Baker Victory, a not-for-profit organization located in Lackawanna, …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… Auditors determined Wagner was overpaid $97,947 because school officials incorrectly certified students as eligible … increases to providers’ future program budgets. Office of Parks, Recreation and Historic Preservation (OPRHP): Controls …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-329
… Purpose To inform agencies of the procedures to process nonresident alien scholarships … alien students who receive scholarships Background A scholarship is an amount given to an individual for study, … According to Internal Revenue Code Section 117, payment of a qualified scholarship to a nonresident alien is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsState Agencies Bulletin No. 702
… For example: An employee is promoted on February 25, 2006 to a position in a different bargaining unit. The new … a raise. For example: An employee is promoted on June 30, 2006 to a position in a different bargaining unit. The new … salaries of Executive Branch agency employees until all are completed. Overpayments resulting from salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsState Agencies Bulletin No. 287
… rules are in effect for the reporting period: Annual Lease Value Method (ALV) - This method may only be used by … by all employees as an alternative to either the Annual Lease Value or Special Commuting Rule method. The Fixed Rate … January 1, 1997 (4 full years) may recompute the annual lease value for this reporting period. Officers newly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… for. Competitively procure goods and services, including motor oil and tires, resulting in potential overpayments of $4,500. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8