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Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… financial activities and to identify opportunities for revenue enhancement, for the period July 1, 2012 through October 1, 2013. … is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District reported general …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedReporting Member Contributions – Enhanced Reporting
… contributions are calculated on each employee’s full gross salary (which you report to NYSLRS). For information about how much your NYSLRS employees … contributions made prior to October 1, 2013 and is not retroactive.) If you have questions about reporting …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal … October 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves approximately 293,000 residents. The Town is governed by the Town Board which comprises the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… lines within the Chart of Accounts. General accounting information requirements associated with the maintenance of … have the ability to manage a level of their business information through direct access to the SFS. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsState Agencies Bulletin No. 1838
… Employees Agencies with appropriations due to lapse on June 30, 2020 are affected. Background Appropriations … allocated to certain chartfield strings will be lapsing on June 30, 2020 and will no longer be available for payroll … SFS changes required will need to be completed before June 18, 2020 to be used in PayServ for the Institution check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1838-updating-payserv-chartfield-strings-june-lapsing-eventsTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected five-member Town Board composed of … fuel purchases and recorded usage determined that the Town is unable to account for approximately 2,510 gallons of fuel …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Pulaski – Selected Village Operations (2013M-142)
… reserve, claims, annual audits and information technology for the period June 1, 2011, to January 31, 2013. Background … all serving two-year terms. Operating expenditures for the fiscal year ending in 2012 were $877,359 in the … $102,275 from the water system improvement reserve to pay for work associated with the River Street retaining wall …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142State Agencies Bulletin No. 1912
… and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees All agencies with … be lapsing on 06/30/2021 and will no longer be available for payroll charges. Effective Dates This will be effective … SFS will need to be completed before 06/17/2021 in order for them to be used in PayServ for the Institution check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsOversight of Industrial Hemp
… of agriculture to grow or cultivate industrial hemp for research purposes. In New York State, Article 29 of the … and approves Program applications, and then is responsible for conducting pre-growing inspections and for sampling plants to test THC levels before harvested …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. … expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key … procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301X.4.D Location – X. Guide to Vendor/Customer Management
… section. If the Payment Method is “Automated Clearing House,” the payment will be made via ACH. In contrast, if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationIX.6.F Agency Draw Procedures – IX. Federal Grants
… In very limited circumstances, the cognizant state agency … . Guide to Financial Operations REV. 06/01/2023 … In very limited circumstances the cognizant state agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresDisposal of Electronic Devices
… own; however, OGS' Surplus Unit provides this service for many State agencies. Agencies are required to remove all … OGS' Surplus Unit does not accept any responsibility for clearing the data from these devices. At the time of our … the University at Albany had 36 electronic devices ready for disposal through OGS' Surplus Unit. Key Findings Seven of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesTown of Sidney – Budget Review (B4-14-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Rochester City School District – Budget Review (B20-2-5)
… City School District’s (District) proposed budget for the 2020-21 fiscal year. Background The District is … are underbudgeted by approximately $1.5 million and salary and substitute costs will have to be closely … District officials will need to closely monitor salary and substitute fill levels and the related budget …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of Addiction Services and Supports (OASAS): Oversight of Drug … securing directory data. Auditors found that the office is fully compliant with 30 of the 32 requirements; the … to be not applicable. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… may be available to the body or official responsible for auditing claims: If original documentation (such as … amount, correct any mistakes and only approve the claim for the corrected amount. If the original invoice does not … the vendor on itemization requirements. If the claim is for travel or conference expenses and the traveler cannot …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsCity of Newburgh – Budget Review (B6-13-21)
… and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City … 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/city/2013/11/20/city-newburgh-budget-review-b6-13-21Opinion 95-22
… fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … use such moneys as follows: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … It is evident that the purchase of exercise equipment for use generally by members of the fire department does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Child Care Licensing and Inspection
… are in compliance with applicable laws and are safe for children. Our audit covered the period January 1, 2012 … Division of Child Care Services (Division) is responsible for overseeing child care services in the State, with the … and Office regulations. In New York State, persons caring for fewer than three children within home settings are …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspection