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Early Childhood Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Early Childhood Education Center (ECEC) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, … To determine whether the costs reported by the Early Childhood Education Center …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-444
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University … 1/12/12, Pay Period 19L/20C Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycleRochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the District … 25, 2016. Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… not implement policies and procedures over athletic event admissions. The athletic director did not monitor or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveEast Moriches Union Free School District - Budget Review (B7-15-5)
… The District’s preliminary budget complies with the tax levy limit. Key Recommendations Calculate the payment of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5State Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City Mayor Eric Adams' State of the City address: “The State of the City … The State of the City address delivered by Mayor Eric Adams …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressNorth Colonie Central School District – Claims Processing (2013M-9)
… its dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Saranac Central School District – Payroll (2015M-298)
… School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Housing Authority Administrative Expenditures (2016-MS-2)
… Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s $109.4 billion FY 2025 preliminary budget … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetReview of Travel Card Expenses
… and made in accordance with New York State travel rules and regulations. Background According to the New York State travel rules and regulations, the State will only reimburse actual, …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… to the network or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and … The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationClarence Central School District – Financial Condition Management (2022M-46)
… the Clarence Central School District’s (District) Board of Education (Board) and District officials effectively … appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that was not … In effect, officials improperly sheltered a portion of surplus fund balance from the statutory limit and made …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… 31, 2012. Background The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The … estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts actually available. As a … the general fund had to borrow money from the highway fund in 2012 so it could pay its obligations. Four of the five …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
Elmwood Village Charter School Student Enrollment and Billing 2013M174
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a population … audit any claims from the general fund, water district and street lighting fund. The Board did not adopt detailed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Accounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, … Guidance : The Internal Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate … The Internal Revenue Service IRS revised Form 1099MISC effective for the 2020 tax year to accommodate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingOswego School District Public Library – Selected Cash Receipts (2013M-397)
… purpose of our audit was to assess internal controls over tax receipts and over-the-counter cash receipts for the … of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … and recording of tax revenues to ensure that all real property taxes are received. The Library Fiscal Officer or …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… pollution and manage erosion control and other related land use issues. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-and