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Bolivar-Richburg Central School District - Financial Management (2019M-17)
… Key Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of … limit by approximately $626,000. The reserve fund plan is inadequate and certain reserve balances were excessive and … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… to procure goods and services and whether purchases were for appropriate District purposes. Key Findings While all purchases reviewed were for appropriate District purposes, District officials did not … exception to competitive bidding. Did not issue requests for proposals for six of 10 professional services providers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Madison County - Claims Audit and Payment Process (2019M-142)
… Audit Objective Determine whether internal controls over the claims audit and payment process were adequately designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not audit their respective … Determine whether internal controls over the claims audit and payment process were adequately designed …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Columbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether … established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Accounts Payable Advisory No. 15
… Prior to SFS, agencies filed an AC852 with OSC containing the designated individuals authorized to sign vouchers and … Updating Agency Certifiers . Since April 12, 2012 OSC has worked with Business Units to correct noncompliance with … September 12, 2012 OSC will reject all vouchers that are not certified/approved by a designated Voucher Authorizer. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersState Agencies Bulletin No. 1104
… Friday, November 18, 2011 Background The master file is created after the confirmation of each pay cycle and … detail was added to assist agencies who may use this data in their internal systems. OSC Actions OSC has modified the … Field Name Type Length Bank Code Char 9 Account Type Char 1 Deposit Amount Number 11 These fields will be displayed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataState Agencies Bulletin No. 285
… for the annual review of employees who claim to be exempt from Federal and State withholding. Affected Employees Employees claiming to be exempt from withholding of tax. Background Internal Revenue … Service regulations require anyone claiming Federal tax-exempt status to file a new W-4 by February 15 each year. New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Croghan , Town of Dickinson , Johnstown Public … DiNapoli today announced his office completed audits of the Town of Croghan Town of Dickinson Johnstown Public …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… justification for overtime worked. In consultation with legal counsel, review the overtime policy, MOU and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… for reliability or compare it to estimates in project applications. Key Recommendations The Board should: Ensure … for evaluation and compared to project goals as stated in applications. JCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaVillage/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Purpose of Audit The purpose of our audit was to examine the Village/Town’s receivables … June 1, 2011, to May 31, 2012. Background The Village/Town of Mount Kisco is located in Westchester County and has a … VillageTown of Mount Kisco Parking Ticket Collections 2012M255 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid … resulting in a potential revenue loss of $477,200. During the audit, the business manager prepared and submitted state …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Operational Advisory No. 6
… Subject: Lapsing Notice and Reminders Guidance: The Office of the State … Lapsing Notice and Reminders …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersState Agencies Bulletin No. 2005
… Retro Code Original Earns Code CU2 Covid-19 OT for Ann 2000 2.5 RUC C75 OU2 OT for Ann 2000 2.5 RU2 OTA O2R OT Recall Ann 2000 2.5 ROR RCL RO2 Recall Standby OT Classified 2.5 R2O …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2005-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2006
… Retro Code Original Earns Code C25 Covid-19 OT for Ann-2080 2.5 RC5 C72 O25 OT for Ann 2080 - 2.5 R25 OCS OE5 Overtime 2.5 with IIE BU01 N/A OIE … Overtime 2.5 with IIN BU01 N/A OIN OR5 Overtime Recall Ann 2080 2.5 RR5 ORC Agencies should continue using either …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2006-pilot-program-establishing-temporary-overtime-rate-employees-certainComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) … component school districts. The Assistant Superintendent of Finance and Operations (Assistant Superintendent) is … MiFi distribution, usage and billing. During the period of June 1, 2023 through March 31, 2025, Monroe 2-Orleans …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mState Comptroller DiNapoli Releases Municipal Audits
… Labor (NYSDOL) – Unemployment Insurance Payments to County Jail Inmates (2015M-278) NYSDOL does not have the necessary information to monitor county jail inmate populations effectively for inappropriate … data used was incomplete 28 percent of the time for county jail inmates outside of New York City and 55 percent of the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits
… From 2013 through 2015, WCHCC paid 18 executives (with base salaries totaling about $21.6 million) almost $4.6 …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-audits