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Village of Port Chester – Payroll (2017M-115)

… 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County and has a population of approximately … and reduce the leave time totals so that they will be in accordance with CBAs. … Village of Port Chester Payroll …

https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115

Apalachin Fire District – Oversight of Financial Operations (2013M-25)

… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25

Travel Advisory No. 5

… Subject: Section XIII.3 – Record Retention – Travel and Expense was … of the State Comptroller (OSC) updated  Chapter XIII, Section 3 – Record Retention – Travel and Expense of the … record retention policies and the GFO ,  Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expense

Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… audit was to review the School’s leave accrual activities for the period July 1, 2015 through February 24, 2017. … reports. We compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances recorded in the employee leave records and found that 12 of these employees’ leave carryover amounts were overstated by 47 …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218

City of Oswego – Community Development (2015M-108)

… in Oswego County and has a population of approximately 18,150. The City is governed by an elected eight-member … Establish formal procedures for addressing the losses that result from uncollectable loans and determining, with advice …

https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108

State Agencies Bulletin No. 1299

… crediting of their military service towards service credit in NYSLRS. Background Pursuant to Federal Uniformed Services … Military Law, employees may be entitled to service credit in NYSLRS for periods of military service. Affected Employees … ordered by the Governor of the State of New York or, in certain circumstances, volunteered for active military …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-local

Contract Advisory No. 6

… be changed once the transaction has been submitted to OSC for approval (or approved by the agency if OSC approval is … “ What To Do When An Incorrect Vendor ID Has Been Used For A Contract ” to determine what specific steps to take. In ALL cases, ensure that a Vendor ID exists for the correct vendor, or follow procedures provided in the …

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

SUNY Bulletin No. SU-162

… Purpose To inform agencies of a new Earnings Program. Affected Employees SUNY employees in … a Pay Basis Code of BIW Background OSC has created the new Earnings Program NBW (UUP Biweekly) to be used for … that are included in Earnings Program NBW. OSC inserted a new row on Position Data effective 7/9/09 and updated the …

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

… Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or Review the information that a proxy has … the expense report for approval. *Business Units may use a form other than the AC 132-S to record and certify employee expenses only when the form has been approved by the Comptroller’s office. For …

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

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

… requires the Mayor to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt incurred to finance the deficit is … the proposed budget for the next succeeding fiscal year. Key Findings Based on the results of our review, we …

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)

… Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates three schools … The District consistently overestimated appropriations in the adopted budgets and did not use all of the annually …

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)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and budgeting practices for the period … in operating surpluses. The District’s unrestricted fund balance consistently exceeded statutory limits. District …

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. … resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …

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)

… Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance. Key Findings The … the four fiscal years reviewed, the Board: Maintained an excessive level of unassigned surplus fund balance in the …

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 budgeting practices … 1, 2008, through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a …

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 $44,000 were not listed on the District’s inventory list. Key Recommendations The …

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)

… Purpose of Audit The purpose of our audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. Background The …

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 $824,330, 166 claims totaling $601,662 …

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