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Shenendehowa Central School District – Claims Processing (2016M-137)
… and the claims were audited and approved prior to payment. Key Recommendations There were no recommendations as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Three Village Central School District – Fuel Inventories (2015M-271)
… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for fuel … has not ensured that policies and procedures are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel purchased to fuel consumed. Key Recommendations Ensure that policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Veterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely … must remember the sacrifices countless Americans have made on our behalf, putting their lives on the line and leaving … brave individuals. Our soldiers have risked everything for the sake of democracy and to protect the American way of …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliWatervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town … to the Supervisor and County Treasurer (Treasurer) in a timely manner. Reconcile her bank account or identify … tax payments received from taxpayers. Report or remit fees in a timely manner for 2018 and 2019. The Board: Approved …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… financial activity was properly recorded and reported, and money was safeguarded. Key Findings Credit card purchases … reports, and require timely deposits of fundraising money. The Board should ensure an adequate audit of the … financial activity was properly recorded and reported and money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … Key Finding The compensation and benefits provided to employees matched Board-approved contracts and CBA …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsStatement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… most vulnerable among us. The budget, while cutting taxes for the wealthiest Americans, would decimate vital programs … rely on. His proposal also creates real consequences for the state budget, putting New York's taxpayers on the hook for billions of dollars in eliminated federal funding." Here …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalSouth Jefferson Central School District – Payroll (2024M-31)
… [read complete report – pdf] Audit Objective Determine whether South Jefferson Central … and wages were accurately paid. In addition, we reviewed payroll change reports for two months during our audit period … salaries and wages reviewed were accurately paid, and the payroll increases were calculated correctly and supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31IX.12.M Journal Vouchers – IX. Federal Grants
… properly allocate state voucher payments between state and federal funds. In very rare cases, it may be necessary to finance payments from federal fund appropriations that later are journal … and not the norm since such journal transfers reduce federal expenditures/disbursements and increase the cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersSaratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls … production and distribution facilities for the benefit of the municipal and commercial customers. The Authority is …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 … Finding Although the Authority is proactive in identifying and addressing unaccounted-for water, 43 percent of the water … efforts to investigate causes of excessive water loss and take appropriate action to reduce water loss and costs. … …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mTompkins County Public Library – Financial Management (2015M-250)
… budgets, and the Library experienced operating deficits from 2012 through 2014 totaling $266,000. Key Recommendation … within the Library’s service area to develop a plan to either increase revenues or further reduce services …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250CUNY Bulletin No. CU-705
… Purpose The purpose of this bulletin is to notify CUNY agencies of health benefits rate changes. … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco Town Town Assessor Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Operational Advisory No. 35
… to eligible employees using the Accounts Payable module of the Statewide Financial System (SFS). Advance payment to … to eligible employees using the Accounts Payable module of the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesOperational Advisory No. 36
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, … in SFY 2024-25 , and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesFayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.9 … that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mGarden City Union Free School District – Overtime (2016M-382)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382