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Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… budgets expecting operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses … the ensuing year’s appropriations as of December 31, 2021 in the town-wide (TW) general, town-outside-village (TOV) … a plan to reduce the amounts of surplus fund balance in a manner that benefits Town taxpayers. Ensure transfers …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… [read complete report - pdf] Audit Objective Determine whether Union Springs …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andGreene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… [read complete report – pdf] Audit Objective Determine whether the Greene …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Lindenhurst Union Free School District – Collections (2024M-24)
… [read complete report – pdf] Audit Objective Determine whether Lindenhurst …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Operational Advisory No. 30
… Subject : Updated Guidance for Refunds related to Closed Grants for the Federal Payment Management System (PMS) Guidance : Functionality now exists for electronic payment of refunds for certain closed Federal …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/30-electronic-refunds-us-dhhsCUNY Bulletin No. CU-577
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … of New York and the City Employees Union Local 237 IBT for retroactive increases for employees in the title of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-577-cuny-rate-increase-maintenance-workerCUNY Bulletin No. CU-580
… $59.55 Effective Date(s) Increases can be submitted in Pay Period 25C (Institution), paychecks dated 03/16/2017. … Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the following … date of the appropriate increase, and submit the new hourly rate. A separate request must be made for each of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsCUNY Bulletin No. CU-566
… and additional information are contained in a memorandum from Carmelo Batista, Jr. dated March 14, 2016. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-566-cuny-rate-increases-high-pressure-plant-tenderTuition Assistance Program – New York College of Health Professions
… Research. The school operates five locations – a campus in Syosset, Long Island; three locations in Manhattan; and one …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsComptroller DiNapoli Releases School District Audits
… School officials did not always obtain competitive pricing in compliance with the school’s procurement policy or … process for 27 purchases totaling approximately $214,000. In addition, school officials did not verify that the school … the three school buildings and garage renovation project. In addition, work was completed within the scope of the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background … Company provides fire protection and emergency services for the Town of Afton. The Company’s Oversight Board … Treasurer to perform bank reconciliations. The Treasurer’s report is usually verbally communicated as the Treasurer is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … Also, the IDA did not monitor project performance for investment or revitalization goals. Village of Kaser – … Although the board reviewed claims and received a monthly report from the clerk-treasurer, these reports were …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … We selected these employees because their rental car expenses ranked among the highest in the State. Key … employee purportedly worked prior to pickup of the rental car. The employee received wages totaling $12,834 for 378 …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… an investment account code in Fund 70151. As investments mature or are sold, the STIP investments are reduced and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… Thomas P. DiNapoli. "I will continue to investigate and hold accountable those who attempt to defraud the pension …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemChautauqua County – Financial Condition (2023M-111)
… [read complete report – pdf] Audit Objective Determine whether Chautauqua … of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Opinion 99-11
… district to retiring teachers as a token of appreciation for long-time service to the school district, so long as the … frame is of nominal value. You ask whether it is proper for a school district to pay for the framing of a cancelled bond issued by the school …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Accounts Payable Advisory No. 28
… the Payment Process Chapter XIII, Section 2.C - Expense Report Certification Guidance : Title 2, Chapter I, Part 6, … the internal controls over the payment process as a basis for that certification. This certification requirement is … the head of the agency certify or approve vouchers for submission to the Comptroller for audit. Other …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationDiNapoli Audit Praises Waterville Central School District
… background checks and fingerprinting of employees prior to allowing them to work with students, according to an audit released by New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-district