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Contract 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) … to a contract record in the Statewide Financial System SFS can only be changed when the original contract sequence 0 is …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contract

SUNY Bulletin No. SU-162

… the new Earnings Program NBW (UUP Biweekly) to be used for Bargaining Unit 08 employees who have a BIW Pay Basis Code. The Earnings Program is available for agency use as of 8/1/09. Click here for the list of earnings codes that are included in Earnings …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweekly

Travel Advisory No. 1

… when using a proxy to create an expense report in SFS Guidance: This is a reminder that all employees who … Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or Review the information … the expense report for approval. *Business Units may use a form other than the AC 132-S to record and certify employee …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reports

City of Lockport - Budget Review (B1-16-16)

… the accumulated deficits in the City's general, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … results of our review, we found the significant revenue and expenditure projections in the preliminary budget are …

https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16

Pembroke Central School District – Financial Management (2016M-31)

… Purpose of Audit The purpose of our audit was to review the … 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and … operates three schools with approximately 975 students, is governed by an elected five-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31

Royalton-Hartland Central School District – Financial Condition (2015M-275)

… the District’s financial condition and budgeting practices for the period July 1, 2012 through September 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 … officials consistently budgeted in the general fund for expenditures that could have been paid for with reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275

Randolph Academy Union Free School District – Financial Management (2015M-248)

… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $7.2 … rates, with which it rebills districts and agencies for services, from the State Education Department (SED) an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015m

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet Service. … population), 27 of 28 teachers responding to our survey who used Internet resources to provide instruction were …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1

Village of Hewlett Bay Park – Financial Management (2022M-30)

… - pdf] Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic … years reviewed, the Board: Maintained an excessive level of unassigned surplus fund balance in the general fund. … $273,348 and $348,648, or between 45 and 61 percent of the ensuing year’s budget. Underestimated revenues by a …

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30

Town of Humphrey – Financial Management (2013M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s … through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of … 700 residents. The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

Greenville Fire District - Fixed Assets (2019M-223)

… could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of equipment purchased during the audit period totaling over …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223

Washingtonville Central School District – Reserve Funds (2014M-45)

… audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, … of reserves, and a detailed annual report of all reserve funds has not been prepared. The Unemployment Insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

Town of Worcester – Claims Audit (2022M-145)

… report – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited … and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling … and deliberate audit of claims and ensure each claim is adequately supported, for legitimate Town expenditures and …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145

Town of Hempstead – Budgeting (2021M-169)

… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to … and transparent manner, and show fund balance estimates for each fund, with the required breakdown. Properly budget …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169

State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal

… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding today’s SEC proposed rule … as investors to make sure the companies we invest in are prepared for the future, so they can be profitable and successful in the global marketplace. To do so requires us to have the …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposal

St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)

… before approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … Establish adequate procedures to ensure the reliability of job information. They did not verify the number of current employees for six of the 10 proposed projects we …

https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring

Putnam Valley Central School District – Information Technology (2021M-154)

… password requirements. Create secondary user accounts for the IT system for three employees whose job responsibilities required administrative permissions, to be used for non-administrative activities. In addition, sensitive IT …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

Johnstown Public Library – Cash Receipts (2014M-304)

… the internal controls over the Library’s cash receipts for the period January 1, 2013 through May 31, 2014. … appointed by the City Mayor. Budgeted appropriations for 2014 totaled approximately $405,000. Key Findings For cash collections that are not recorded in the circulation …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304