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Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… audit was to review the School’s leave accrual activities for the period July 1, 2015 through February 24, 2017. … 300 enrolled students as of June 2016. Operating expenses for the 2015-16 fiscal year totaled approximately $3.9 … leave reports. We compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Travel Advisory No. 1
… Report of Travel Expenses and Claim for Payment ( AC 132-S *), or Review the information that a proxy has entered … approval. *Business Units may use a form other than the AC 132-S to record and certify employee expenses only when the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsSewanhaka Central High School District – Student Fees (2016M-296)
… of our audit was to examine the collection of student fees for test preparation classes, advanced placement exams and driver education classes for the period July 1, 2014 through January 31, 2016. … eight-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296South Lewis Central School District – Conflicts of Interest (2021M-3)
… [ read complete report - pdf ] Audit Objective Determine whether any South Lewis … capital project. They both worked on the project as part of their private employment and the District paid $3.2 … totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… that contracts include a sufficient description of the benefits, rights and responsibilities of all parties to the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Dansville Central School District – Separation Payments (2016M-102)
… approving separation payments. Separation payment claims forms did not have adequate supporting documentation attached …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Corning City School District – Claims Auditing (2023M-105)
… such as invoices, receipts and conference approval forms. Ensure all claims for GST BOCES service charges are …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105CUNY Bulletin No. CU-474
… Purpose To provide instructions for processing payroll deductions for the 2014 CUNY Charitable Campaign … 897 . Affected Employees All employees Effective Date(s) Payroll deductions for the 2014 CUNY Charitable Campaign will … date from the Office of the CUNY University Director of Payroll Systems and Operations. Enter the transaction for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-474-2014-cuny-charitable-campaignChallenging a Determination – State Police Plan
… has had a retirement benefit denied can request a hearing: Online: Sign in to your Retirement Online account , click on … NYSLRS Attn: Hearing Administration 110 State Street Albany, NY 12244-0001 When requesting a hearing, include your … Bureau or call us at 866-805-0990 (518-474-7736 in the Albany, New York area). … State Police Plan information for …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationResources for Local Officials
… on Use of Funds, Reporting Requirements, Distribution Process and Contact Information from the State Division of … Search Tools for Local Governments Account Code Look-Up Audit Search Tool Financial Data for Local Governments … Officials Fire District Commissioner Training Contact Us Questions? Contact LGSA … Resources for Local Officials …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsOpinion 90-36
… bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed "that …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-65
… applies to payments of school taxes as well as town-county taxes (Town Law, §37[1]; 28 Opns St Comp, 1972, p 151; … inspection and shall be filed with his return to the county treasurer or such officer or board to which he makes …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Annual Financial Report
… Report (AFR) Bond Repayment Schedule [Interactive Guide] Bank Reconciliation Schedule Bank Reconciliation Schedule Instructional Video Description … Length This tutorial demonstrates how to complete the Bank Reconciliation schedule and resolve triggered validation …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportImplementation of the Dignity for All Students Act
… Department of Education (DOE) is ensuring that Dignity for All Students Act (DASA) incidents are reported properly … DASA expanded the concepts of tolerance, respect for others, and dignity to include an awareness and … aware of the incident. OORS is the system of record for all incidents in schools (e.g., disciplinary, building …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actMonroe County – Golf Course Contract Management (2014M-111)
… February 13, 2014. Background Monroe County is located in western New York on the south shore of Lake Ontario, …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Monticello Joint Fire District – Fiscal Operations (2017M-80)
Monticello Joint Fire District Fiscal Operations 2017M80
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Town of Livonia – Justice Court (2015M-76)
… our audit was to examine the Court’s financial operations for the period January 1, 2013 through March 17, 2015. … maintains a Justice Court with two elected Justices. For 2014, the Town reported net revenues from fines and … perform monthly bank reconciliations or accountabilities for their review. The Justices did not routinely submit …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous … was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … that all such expenditures are adequately supported and for necessary district purposes. Credit card charges totaling … purchasing policy. In addition, credit card charges for conferences totaling $6,185 were not supported by proof …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits