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Long Beach City School District – Financial Management (2023M-147)
… the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively … that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of $17.3 million of the general fund’s excess fund balance at …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147State Agencies Bulletin No. 1191
… Purpose To advise agencies of the opportunity to submit test files to PayServ. Affected Employees PayServ users … modified to use the NYS EMPLID. OSC will allow agencies to test interface files from October 5, 2012 through October 12, … instead of the SSN. OSC Actions OSC will receive agency test files between October 5 and October 12, 2012.OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingState Agencies Bulletin No. 1146
… Purpose To provide instructions for processing the $500 lump sum payment for Special Assignment to Duty Pay (SAD) … in the previous calendar year are eligible to receive the $500 lump sum payment. Agency Actions Agencies must enter the … To provide instructions for processing the $500 lump sum payment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1146-2012-special-assignment-duty-pay-sad-earned-calendar-year-2011-certainUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Upstate Cerebral Palsy (UCP) on its Consolidated Fiscal Reports (CFRs) were properly … audit covered the year ended December 31, 2012. Background UCP is an SED-approved not-for-profit special education provider located in Utica, New York. UCP provides preschool special education services to children …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualBroome County – Financial Condition (2013M-224)
… comprising 15 elected members, one of whom serves as the Chair. The County’s budgeted expenditures for fiscal year … the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding … current and future operations or provide a mechanism to cover budgeted revenue shortfalls and, therefore, had to rely …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… that overestimated appropriations and appropriated fund balance and reserves were not used to finance operations as … adopting budgets that result in the appropriation of fund balance and reserve funds that will not be used. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingNorth Greenbush Common School District – Budgeting (2016M-112)
… July 1, 2012 through December 31, 2015. Background The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, which … North Greenbush Common School District Budgeting 2016M112 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Waverly Central School District – Financial Condition (2013M-148)
… 26, 2013. Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is … the fiscal years ended 2008 to 2011, the District spent an average of $1.8 million less than budgeted appropriations … intentionally continue to collect taxes in excess of what is necessary for financing current operations in an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Watervliet City School District – Payroll and Claims Processing (2013M-4)
… The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July … Watervliet City School District Payroll and Claims Processing 2013M4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… planned use of fund balance to avoid levying taxes at a level greater than necessary. Maintain unrestricted fund … Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be funded …
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
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the … Improper preparation of vouchers payable to Verizon for landline services may delay payment crediting and … Units must ensure there is a unique invoice number for each voucher. Due to Verizon’s billing cycle, Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesLaurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … taxes. However, although fund balance was included in the budgets, the District has not actually used fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Contract Advisory No. 3
… that is changing should be entered. Any fields that do not need to be modified should be left blank. … when the amendment is extending the contract period, do not complete the New Begin Date field as this will cause the Begin Date on the Contract Header in Purchasing to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemInternal Control System Components
… Assistance’s (Office) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… the Sheriff’s Departments’ internal controls over cash receipts and disbursements for the period January 1, 2011, to … the 2012 fiscal year were $73.9 million. Key Findings Cash receipts and disbursements were not processed in accordance … or other mitigating controls. Bail and civil office cash receipts were not properly accounted for, secured, and …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andAudit of the Tuition Assistance Program at New York Career Institute
… Purpose To determine whether New York Career Institute complied with the Education Law and the … Assistance Program (TAP) awards. Background New York Career Institute (NYCI) is a two-year private, … To determine whether New York Career Institute complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteLewis County – Court and Trust Funds (2024-C&T-1)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 through January 24 2024
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1DiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $259.9 billion at the end of the third quarter of state fiscal year 2023-24. For the three-month period … New York State Comptroller Thomas P DiNapoli today announced that the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage … that is usually administered by a health care provider in a physician’s office or other outpatient clinical setting. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugs55b/c Opportunities for Wartime Veterans and Individuals With Disabilities
The Office of the State Comptroller is continuously recruiting for the following 55bc eligible positions
https://www.osc.ny.gov/jobs/55bc