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Village of Goshen – Financial Condition (2014M-75)
… Key Recommendation Monitor the budget during the course of the year and make any needed budgetary adjustments. …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… for the 2016-17 fiscal year total approximately $33.3 million. Key Finding The District's unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Penn Yan Central School District – Separation Payments (2015M-258)
… Purpose of Audit The purpose of our audit was to examine the … 6, 2015. Background The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, … operates three schools with approximately 1,570 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Longwood Central School District – Purchasing (2016M-16)
… Longwood Central School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2013 … District officials established adequate controls over payroll and leave accruals. Key Recommendations There were no … Stockbridge Valley Central School District Payroll and Leave Accruals 2014M327 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsCarle Place Water District – Procurement (2014M-18)
… 1, 2012 through October 31, 2013. Background The Carle Place Water District is located in Nassau County and is … Carle Place Water District Procurement 2014M18 …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claims auditing process … Background The Capital Region BOCES is an association of 23 component school districts in Albany, Saratoga, … Capital Region Board of Cooperative Educational Services BOCES Claims Auditing …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mTown of Horicon – Leave Accruals (2016M-421)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period January 1, … Town of Horicon Leave Accruals 2016M421 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421State Agencies Bulletin No. 1983
… (Institution). OSC Actions At the request of the New York State Law Enforcement Officers Union, Council 82, OSC will … State Agencies Bulletin No 1983 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increaseOpinion 2007-6
… the subordinate officer’s receipt of the increase ( see e.g . Whitman v City of Troy , Sup Ct, Rensselaer County, October 7, 2005, Ceresia, J., index …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 91-45
… highway superintendent are set forth in Highway Law, §140 et seq . In addition, based on section 32(1), we have … remedies (see Civil Practice Law and Rules, §§7801 et seq ., 3001; Murer v Butterfield , 122 Misc 2d 969, 472 …
https://www.osc.ny.gov/legal-opinions/opinion-91-45XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… use purchase orders to make all purchases. The purchase order authorizes the vendor to provide goods or services at a … in a law or contract. In addition, the purchase order establishes the encumbrance and liquidates the … vendor for goods or services provided based on a purchase order, the Business Unit must create and process a voucher …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderDiNapoli: 26 School Districts in Fiscal Stress
… that were classified in "significant stress" were East Aurora (Erie County) and Eldred (Sullivan). The seven … financial information submitted as part of each district's ST-3 financial report filed with the State Education …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressEmployee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… an employee on a leave of absence without pay subsequently resigns, the date of permanent separation reverts back to the …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservComptroller DiNapoli Releases School Audits
… completed audits of the Chenango Forks Central School District , Hamburg Central School District , Lackawanna City School District , Shelter Island Union Free School District and the … completed audits of the Chenango Forks Central School District Hamburg Central School District Lackawanna City …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… of the Town of East Greenbush , Town of Elizabethtown , Lockport Housing Authority , City of Long Beach , Putnam … accounting records and financial reports were accurate. Lockport Housing Authority – Executive Director’s … audits of the Town of East Greenbush Town of Elizabethtown Lockport Housing Authority City of Long Beach Putnam County …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsSelected Financial Management and Administrative Practices
… at the best available prices. Certain estate assets were put up for sale without the documented formal prior approval of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesCorcraft's Textile Procurement Practices
… to Corcraft textile operations. Production of textile products accounted for about 20 percent of Corcraft's sales. … awarded textile contracts. Develop a process for testing products provided by current vendors to ensure they continue …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesControls Over and Revenues From .nyc Generic Top-Level Domains
… (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and market the .nyc gTLD program. New York City’s contract with the vendor …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Controls Over Capital Improvements at CityOwned Homeless Shelters Report 2018N3
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-follow