Search
Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationTown of Somerset – Budgeting for Sales Tax (2016M-419)
… 1, 2015 through November 18, 2016. Background The Town of Somerset is located in Niagara County and has a population of … Town of Somerset Budgeting for Sales Tax 2016M419 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419CUNY Bulletin No. CU-730
CUNY Bulletin No CU730
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-702
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 1087 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseCUNY Bulletin No. CU-700
CUNY Bulletin No CU700
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-700-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-699
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 983 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-699-district-council-37-dc37-local-983-dues-increaseFriendship Central School District – Fund Balance and Reserves (2022M-55)
… did not properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The … and District officials: Overestimated appropriations by a total of $2.3 million (8 percent) in the three fiscal years … Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, … did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint a finance … by the Treasurer and determine the status of the $7,123 in questionable cash withdrawals. Appoint a finance committee …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Charter School, located in the City of Rochester, Monroe County, is governed by a Board of Trustees which comprises 17 voting members. The School Leader is the chief executive officer and oversees all the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of New Lisbon – Financial Oversight (2013M-12)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 … annual audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… monitoring funding provided under its contract with the Puerto Rican Organization to Motivate, Enlighten and Serve … monitoring funding provided under its contract with the Puerto …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incState Comptroller DiNapoli Releases Municipal & School Audits
… cost-effective, the district could achieve greater savings by modifying the terms of the program. For example: the … The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… Amendment Supporting Documents Vendor Responsibility and Integrity Attached are the Documentation Order Guides for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewState Comptroller DiNapoli Releases Municipal & School Audits
… District – Long-Term Planning and Board Oversight (Tioga County) The board did not adequately plan for long-term … audits. Village of Skaneateles – Claims Auditing (Onondaga County) While the claims reviewed were for appropriate … Tax Exemptions Administration (Schoharie County) The assessor did not properly administer forest land, religious …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0III.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… The Statewide Financial System (SFS) supports the transfer of financial information from State … The Statewide Financial System SFS supports the transfer of financial information from State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State Comptroller … – Travel and Expense and XIII.4 – Employee Travel Expense Reimbursement regarding traveler and proxy use of the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageColumbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over employee time … County is located in eastern New York and has a population of approximately 63,000. The County is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Florida Union Free School District – Information Technology (2017M-146)
… The Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… services were provided by a therapist who did not have the licensing required to be eligible for Medicaid reimbursement. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017m