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Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… 2016. Background The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock … receipts totaling $127,553, and district officials do not have adequate assurance that student treasurers are … the source, date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Internal Control System Components
… internal control system appropriately addresses all five com …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… time such as sick leave. For example, we selected six of 64 employees with custodial titles, eight of 83 employees …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … fund balance and have allowed unrestricted fund balance to exceed the statutory limit for the past three fiscal years … million. District officials have allowed reserve balances to accumulate to excessive levels and have consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Accounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - … ensure there is a unique invoice number for each voucher. Due to Verizon’s billing cycle, Business Units may receive …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesHomer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve fund amounts as planned in fiscal years 2008-09 to 2009-10 and fiscal years 2011-12 to 2012-13 because District expenditures were significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Accounts Payable Advisory No. 20
… Subject: SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: … record unless certified to dispose of the originals by the New York State Archives. Business Units must also comply with the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLaurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … realistic estimates for revenues and expenditures based on contractual and historical data. Review the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… and/or services and maintain such documentation. Approve all contracts including any amendments or change orders and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… New York State Comptroller Thomas P. DiNapoli today announced … stress rankings for several upstate cities. With today’s announcement, DiNapoli’s office has completed the initial … scoring for all local governments and school districts in New York. “Since implementing the system last year, we …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesState Agencies Bulletin No. 2296
… maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for the … yearly contributions amount for Deferred Compensation will increase from $23,000 to $23,500. The catch-up contribution … contribution limit of $34,750. The Deferred Compensation “Retirement Catch-Up” provision, available to employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025IX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… Immediately upon receipt of an invoice for goods or services provided by a federal government … that referred the debt to the Department of Treasury for collection. If the state agency believes the debt … contact the federal agency that referred the debt for collection. Affected state agencies are responsible for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesCaledonia-Mumford Central School District – Financial Management (2024M-101)
… Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did … accumulated over time. As a result, the District’s surplus fund balance is two times the statutory limit, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Long Beach City School District – Financial Management (2023M-147)
… Determine whether the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively managed the District’s fund balance. Key Findings The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Delaware County – Court and Trust Funds (2022-C&T-2)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … did not make entries into a surrogate’s register to record money ordered to be paid into a court. As a result, the Clerk …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2XI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… bid tabulation; an evaluation and selection report or summary; the Request for Proposal (RFP) or Invitation for Bid (IFB); the evaluation criteria; and the winning bid or proposal. XI.2.E Submission of Agency Contracts and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… (OSC) approval. Who this Chapter is for: State purchasing and procurement professionals vendors … managing and monitoring active contracts Procurement and purchasing requirements including procurement opportunities, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Caremark appropriately invoiced drug … and 25 drugs, we identified $1,160,286 in rebates that is due to Civil Service from CVS Caremark. Key Recommendations … Review the $1,160,286 in drug rebate revenue identified as due to Civil Service, and remit as warranted. Take corrective …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … Board, file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in penalties and interest. As a …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19