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SUNY Maritime College Review of PCard Transactions and TCard Expenses
… were for the official duties of the cardholder and were in accordance with the OGS and Maritime’s Procurement Card … the most economical method of travel and keeping the best interest of the State in mind. It is the responsibility … reasonable, and necessary, all authorized travel is in the best interest of the State and employees receive appropriate …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesState Comptroller DiNapoli Releases State Audits
… initial audit issued in May 2014 found that HRA applied a fair and consistent assessment process when determining … and costly, and in some cases unnecessary, OTDA Fair Hearings. Auditors also found that OTDA's closed-case …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0Opinion 2007-1
… §12101 et seq .). This program operates seven days per week and is a “demand-responsive, advance reservation, curb …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority …
https://www.osc.ny.gov/legal-opinions/opinion-89-25XV.16.B Sole Custody Reporting – XV. End of Year
… of each year, the Online Services Sole Custody Reporting Application, ( https://www.osc.state.ny.us/online-services ), … of each year the Online Services Sole Custody Reporting Application httpswww …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingVendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does business with the vendor according to the vendor’s logistical preferences, …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing … exemptions, payments in lieu of taxes (PILOT) and project employment. Results of Review We determined that the JCIDA …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fLisbon Central School District – Medicaid Reimbursements (2022M-180)
… As a result, the District did not receive about $20,000 for reimbursements to which it was likely entitled. Although … the District provided Medicaid reimbursable services for speech, occupational or physical therapy and special … transportation to 11 students likely to be eligible for Medicaid during the 2021-22 school year, officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… to locate 80 additional IT assets. Because of inaccurate inventory records, District officials were unable to locate … that all fields previously established on the IT asset inventory system are filled out to properly track purchase … Designate staff to be responsible for accounting for inventory, and updating the records to ensure the assets are …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsOtsego County – Cost of Temporary Housing (2015M-97)
… audit was to examine the County’s administration of the temporary housing program for the period January 1, 2013 … The County’s Department of Social Services provides temporary housing for eligible individuals and families, for … not taken steps to effectively manage costs. The County’s temporary housing costs per capita and average cost per night …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97South Seneca Central School District – Financial Management (2015M-255)
… audit was to evaluate the District’s financial management for the period July 1, 2010 through September 10, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $23 million. … reserve fund balance levels or defined its intentions for using reserves as a financing source for capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Rye City School District – Payroll and Leave Accruals (2016M-169)
… Rye City School District Payroll and Leave Accruals 2016M169 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Saratoga Springs City School District – Fund Balance (2016M-99)
… The purpose of our audit was to assess the District’s fund balance for the period July 1, 2012 through June 30, … million. Key Finding The District’s reported unrestricted fund balance for the past three years was understated because … discontinue the practice of restricting a portion of its fund balance for its future OPEB liability to ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Mineola Union Free School District – Competitive Quotations (2015M-313)
… District’s internal controls over the procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $87.8 … The Board does not have written guidelines or procedures for seeking competition for purchases that are not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Locust Valley Central School District – Competitive Quotes (2016M-131)
Locust Valley Central School District Competitive Quotes 2016M131
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… to examine the District’s controls over financial activity for the period January 1, 2013 through July 31, 2014. … County, in which it is located. The general fund budget for 2014 totals approximately $129,000. Key Findings The … not conduct an audit of the Secretary-Treasurer’s records for the 2013 fiscal year. The Board provided the fire chief …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Claryville Fire District – Budgeting Practices (2014M-59)
… does not have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs … long-term capital plan that details anticipated equipment replacement needs based on useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a daily basis. …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… students in kindergarten through eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year … The School accurately billed the school districts of residence. The School maintained adequate supporting … of the students’ addresses and proof of their residence in each of the resident school districts for the 30 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mTown of Colden – Highway Operations (2017M-127)
… bids. The Board did not adopt a fleet management policy. The Superintendent did not keep up-to-date … the Superintendent complies with the Town’s procurement policy and General Municipal Law bidding requirements. Adopt … of parts and labor for each vehicle during its service life. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127