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Town 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
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)
Determine whether the Board and District officials adequately managed the Districts financial condition
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)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key Findings The Board … District officials disagreed with certain findings in our report. Our comments on issues raised in the …
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
… and other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewOrchard Park Public Library – Audit of Claims (2016M-191)
… Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and … ensure that the Secretary documents its approval of claims in the Board minutes. Develop and adopt a comprehensive …
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)
… The Westchester Library System is a nonprofit cooperative public library system which was chartered by the New York … services for the use and benefit of the system’s member public libraries. Key Recommendation Modify the procurement … for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive …
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)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $65,043,619 million. Key …
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)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … in Saratoga County and has a population of approximately 6,500. The Town is governed by an elected five-member Town …
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)
… Purpose of Audit The purpose of our audit was to review the processing of collections received at the Town golf course for the … 1, 2015 through October 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 …
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)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period January 1, … The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The Town is governed …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over … (District) is located in Suffolk County in the Town of Brookhaven. The District is governed by the Board of Education (Board), which comprises nine elected members. …
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)
… written procedures over the payment of salaries, wages or separation payments. No review is conducted of the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. …
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)
… Thompson in Sullivan County. The District, which operates two schools with approximately 1.625 students, is governed by …
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)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing … through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in Livingston …
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 … our portfolio companies.” Of the 149,865,977 voting shares cast at H&R Block’s annual meeting last month, 75,880,439 …
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
… Payroll Deductions for Union Dues Purpose To provide the Unified Court System with an updated list of those unions that submit membership and dues transactions via electronic file submissions to OSC … cessation or modification of dues deductions must come from a union via electronic file submissions to OSC. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollState Agencies Bulletin No. 1743
… leave transactions in PayServ, OSC must periodically clean up employee records to ensure accurate Workers’ Compensation earnings that should be excluded from tax withholdings. The periodic cleanup can produce a … for leaves that are entered late by agencies, and are not picked up by the weekly process. Periods of paid leave that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveCost-Saving Ideas: How to Reduce Energy Costs
… You can realize significant savings for your school district or local government by paying less for energy … purchasing arrangements with other municipalities and school districts. Several such arrangements are already in … is no general statutory authority for local governments or school districts to enter into cooperative purchasing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsBorough of Manhattan Community College – Controls Over Bank Accounts
… in 2008. However, CUNY Central did not have the required notification forms for one of these accounts (the … New York (City). Of 78 payments (totaling $3,136,579) paid from six judgmentally selected bank accounts, 45 payments … to ensure that funds are appropriately disbursed from bank accounts by: Reinforcing with staff the importance …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accounts