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Town of Stockton – Financial Management (2014M-90)
… Purpose of Audit The purpose of our audit was to assess the Town’s … plan. Key Recommendations Reduce the unexpended surplus fund balances in the general and highway town-wide funds and …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… of our audit was to assess the Town’s financial management and fuel procurement practices for the period of January 1, … The Town of Mina is located in Chautauqua County and has a population of approximately 1,100. It is governed … The Town could have saved approximately $3,900 if diesel and ethanol blended gasoline was purchased from State …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for legitimate purposes. Key Findings The Board approved … which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations Establish an …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Waterloo Central School District - Financial Condition Management (2019M-137)
… and the capital projects fund. Maintained six reserves with balances totaling $9.6 million as of June 30, 2018, that … include reasonable estimates of appropriations. Comply with the statutory limit for fund balance and use surplus … property taxes. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Roosevelt Union Free School District - Information Technology (2019M-193)
… District officials disagreed with certain findings in our report. Our comments on issues raised in the District’s response are included in Appendix B. … Determine whether District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… The State receives revenues from various sources including a … miscellaneous receipts. The revenue account codes listed in this chapter have been developed and organized to provide … State receives. The product code field can also be used in conjunction with the account code, to provide a lower …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewOrchard Park Public Library – Audit of Claims (2016M-191)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written contract, which also contains the Library’s …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… policy does not address New York State General Municipal Law bidding or best value requirements when procuring goods …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Cornwall Central School District – Financial Condition (2015M-148)
… District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Town of Corinth – Claims Auditing (2017M-102)
… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately 6,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Guilderland – Golf Course Collections (2017M-22)
… 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 square miles and has a … Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key Finding Driving range fees were not remitted to the Town Comptroller’s office in a timely fashion, and no one independent of the Director …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Oxford – Financial Management (2016M-420)
… August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The … fund balance. The Supervisor did not file the Town’s AUDs in a timely manner. Key Recommendations Adopt budgets that … balances. File the Town's AUD with the Town Clerk and OSC in a timely manner. … Town of Oxford Financial Management …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420South Country Central School District – Procurement (2013M-91)
… fiscal year totaled $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures … The District procured goods and services in accordance with its policy and the statutory requirements. We reviewed … 31, 2013, and found only minor issues which were discussed with District officials. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Arkport Central School District – Payroll (2016M-338)
… Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, Hornellsville and Dansville in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Liberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, … were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Utica Academy of Science Charter School – Purchasing (2015M-71)
… of Audit The purpose of our audit was to examine the School’s purchasing procedures for the period July 1, 2013 … 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… of our audit was to evaluate the District’s process and procedures for the procurement of professional services … District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in Livingston County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced … have made it clear that they want increased transparency and accountability from H&R Block regarding its political … available policy on its corporate political spending. The company currently offers no information on what campaigns, …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingUnified Court System Bulletin No. UCS-266.2
… This bulletin has been superseded by Payroll Bulletin UCS-266.3 Subject Updated Procedures for Initiating or Terminating Payroll Deductions for Union Dues Purpose To provide the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollState Agencies Bulletin No. 1743
… Workers’ Compensation earnings that should be excluded from tax withholdings. The periodic cleanup can produce a … For these paychecks, the refund method in the Workers' Comp Earning Exclusions page in PayServ will be “Payline”. … weekly process. Periods of paid leave that are excludable from taxes will be identified, the amount of taxes that need …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leave