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Fabius-Pompey Central School District – Budget Review (B3-14-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … The District’s proposed budget currently includes a tax levy that slightly exceeds the statutory limit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… Key Findings The College could have saved $18,135 on 76 lodging claims by using the United States General Services … reimbursement rates, such as GSA per diem rates, for lodging, meals and mileage. Ensure all credit card claims are …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresAccounts Payable Advisory No. 68
… reviewing the vendor’s invoice, and reviewing certified payroll records. The guidance has been refreshed to include …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesTown of East Hampton - Budget Review (B20-7-10)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Chenango Valley Central School District -- Budget Review (B17-4-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5State Agencies Bulletin No. 2008
… of the April 2022 PEF LLS payment and provide instructions for payments not processed automatically. Affected Employees … 2022 PEF LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in … Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsOpinion 98-12
… the opinion. CITIES -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school … thousand inhabitants or more and the moneys of the city school district of such a city may be commingled in one …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-3
… SALES TAX -- Distribution (calculation of amount set aside for county or educational purposes when cities and county … levy the same tax); (allocation of amount not set aside for county or educational purposes when cities and county … Law, §1262(d). The amount of county sales tax set aside for county or educational purposes must be determined from …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 89-64
… upon the most beneficial terms, including price, in the public interest. This is in reply to your inquiry concerning … for the preservation of open spaces and areas to be a public purpose for which public funds may be expended. That section authorizes any …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Audits of Local Governments: The Audit Process
… State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local governments and school districts are mandated by law, including audits of … or recent legislation requiring periodic audits of school districts and BOCES by OSC. Entrance Conference: The …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… internal controls over employee compensation and the approval and monitoring process for certain projects from … Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … There is no authority in General Municipal Law for an IDA to construct a building to be used for County office …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalDutchess County – County Bridge Maintenance (S9-13-5)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … and is responsible, along with other administrative staff, for the County’s day-to-day management. The DPW is responsible for the maintenance and monitoring of bridges. The DPW …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… competitive bidding requirements and oversight by my office of nearly $13 billion in spending.” Background on … Payroll get paid on April 6. State law also requires my office to withhold salary payments to legislators after …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report (CFR) … rates set by SED. These reimbursement rates are based on financial information, including costs, that UCP Rochester … Compliance With the Reimbursable Cost Manual ( 2015-S-10 ) Summit Educational Resources: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualVillage of Monticello – Board Oversight (2013M-226)
… 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of … they are receiving all money that is due the Village – in fact, real property tax or utility payments and/or …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226City of Troy – Budget Review (B19-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate … State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Purpose of Audit The purpose of our audit was to review Board oversight and information technology (IT) … The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is governed by an elected … an effective system of internal controls over payroll, to ensure that the Town has properly classified its Fair …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… Comptroller DiNapoli said. “Taxpayers expect their tax money to benefit their community, not to pay for an … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… of Audit The purpose of our audit was to examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for the period July 1, 2011 … through August 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrual