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Johnstown Public Library – Cash Receipts (2014M-304)
… Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the … the Library does not use a cash register, maintain a log or issue duplicate receipts. Cash collections are stored …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304City of Oswego – Community Development (2015M-108)
… 1, 2013 through October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately 18,150. … uncollectable. The City donated two real properties to the Oswego City Revitalization Corporation (OCRC) but does not …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Lockport - Budget Review (B1-16-16)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … of Alabama in Genesee County and the Towns of Ridgeway and Shelby in Orleans County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Randolph Academy Union Free School District – Financial Management (2015M-248)
… from the State Education Department (SED) an average of 688 days after the start of the fiscal year. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… 1, 2014 through April 30, 2016. Background The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Pembroke Central School District – Financial Management (2016M-31)
… review the District’s management of financial activities for the period July 1, 2012 through December 4, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … restricted, and District officials consistently budgeted for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Hammond Central School District – Payroll (2016M-398)
… Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $7.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Cohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 … Key Findings The District did not have a formal plan for funding reserves, determining how much should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Village of Endicott – Budget Review (B4-16-7)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Silver Creek – Capital Projects (2017M-31)
… of Audit The purpose of our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in … County and has a population of approximately 2,600. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
Eldred Central School District Financial Condition and Cafeteria Operations 2014M204
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… during our audit period. The Supervisor did not ensure all deposits were made intact and in a timely manner. Key … Town of Ephratah Supervisors Records Reports and Deposits 2016M311 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Contract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide Financial System (SFS) can only be changed when the original contract (sequence 0) is in the Open status. The Vendor ID … An agency must take action when it discovers that a contract is associated with the incorrect Vendor ID. Use the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractTravel Advisory No. 1
… the expense report for approval. *Business Units may use a form other than the AC 132-S to record and certify employee expenses only when the form has been approved by the Comptroller’s office. For … Policies Chapter XIII, Section 2A - Expense Report Submission Chapter XIII, Section 4 - Employee Travel Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsTravel Advisory No. 5
… supporting Travel and Expense transactions for six years. Online agencies are required to use the attachment feature in … . If the agency does not follow these requirements, the official record must be retained in a central location – … not permitted to allow individual travelers to retain the official records. Bulkload agencies must retain documents to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseSUNY Bulletin No. SU-162
… insert a row on Job Data using the Action/Reason code of DTA CHG/Z12 with an effective date of July 9, 2009 and change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyComptroller DiNapoli Releases School District Audits
… addition, employees stored personal data, such as photos, videos and music, on district computers. And district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1299
To inform State agencies of the new procedure that must be communicated to certain employees to ensure the proper crediting of their military service towards se
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-local