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Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is governed by an … record and report Village financial transactions in a timely manner. The Board did not annually perform or …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Afton – Budgeting Practices (2013M-304)
… August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. The Town is governed … five-member Town Board comprising the Town Supervisor and four council members. The Town’s 2013 budget …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Steuben County – County Bridge Maintenance (S9-13-1)
… The County does not track all maintenance and repairs by bridge, unless the bridge is being completely replaced or rehabilitated. While … it has implemented practices that have served to improve bridge ratings over an extended period of time and have …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… the financial condition of the water and sewer districts by reasonably estimating budgets and ensuring positive …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116DiNapoli: School District Tax Levy Cap Below 2 Percent
… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data released … the levy growth rate dips below 2 percent, school district and municipal officials need to be fiscally cautious and examine where they can limit spending to stay under the …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentTupper Lake Central School District – Financial Condition (2014M-151)
… The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in St. Lawrence County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Village of Airmont – Claims Auditing (2024M-1)
… and determined that none of these claims were audited by the Board. In addition: One vendor was potentially … plowing services due to the vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI rate. Six claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Selected Aspects of Discretionary Spending
… discretionary spending complied with its guidelines and was reasonable, adequately supported, and properly approved. Our audit period was April 1, 2010 to … (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… School , Eastport-South Manor Central School District and the Liverpool Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 306
… Purpose To provide information about additional public queries … use. Affected Employees Agency PaySR users with access to create and/or run PS Queries. Effective Date Immediately … Group, has designed new generic queries and added them to the public query section of PS Query. Generic public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseSelected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 to … by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Manhasset Union Free School District – IT Asset Management (S9-22-15)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period Key Findings District … We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … We selected 45 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Geneseo Central School District – IT Asset Management (S9-22-11)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Pine Bush Central School District – IT Asset Management (S9-22-21)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … We selected 53 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Newfield Central School District – IT Asset Management (S9-22-17)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. Of the 41 IT assets we selected to confirm their location and that they were inventoried, and 10 additional IT assets selected to confirm were inventoried, 25 percent of the sampled assets …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Mechanicville City School District – IT Asset Management (S9-22-16)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when … (SFS). Please note: Although agencies are encouraged to request early pay discounts whenever feasible, they should … Agencies are encouraged to request early pay discounts from contract vendors when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Employee fringe benefit and indirect costs are permissible charges to federal grants. … the Division of Budget will enter the new fringe benefit and indirect cost standard rates into the State Financial … the agency level, will be routed to DOB for further review and final approval. An automated process was implemented as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costs