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Newfield Central School District – Financial Condition (2013M-238)
… Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of … funds were transferred to various reserves resulting in three reserves having more money than is likely necessary. … a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Hampton Bays Union Free School District – Claims Processing (2013M-333)
… The Hampton Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. Even though … vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Hammond Central School District – Financial Management (2024M-70)
… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board’s … fiscal year financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… Academy Central School District at Delhi (District) Board of Education (Board) and District officials properly managed … and reserves. The Board and officials’ consistent practice of appropriating fund balance that is not needed and … B includes our comments on the District’s response letter. … Determine whether the Delaware Academy Central …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … Section 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure … required by GML Section 30 and Village Law Section 4-408. In addition, revenue and expenditure accounting entries …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… He was a quiet, deliberate man who vehemently fought for the taxpayer and passionately argued against poor fiscal … great integrity and great skill. He held a deep respect for the Office of the State Comptroller. I valued his …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… Subject : Expedite Requests Guidance : The Office of The State Comptroller (OSC) has new guidance regarding … may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard … demonstrate to BSE that expediting the review and approval of vouchers will provide a significant, material benefit to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsAccounts Payable Advisory No. 58
… facilitate the SFS functionality that prevents the payment of duplicate invoices. When an agency enters a duplicate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… Background The Port Washington Fire Department is located in Nassau County and contracts with the Town of North … Key Finding The Department underestimated expenditures in its budgets for the years 2012-14. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… and the independent auditor to perform their annual audits. … Newfield Fire Company Inc Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialTown of Amity - Town Clerk (2018M-183)
… an adequate annual audit of, or retain an independent public accountant to audit, the Clerk’s records. Town …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Skaneateles Central School District - Online Banking (2019M-2)
… authorized and processed. None of the employees involved in online banking received Internet security awareness … processing transactions. Ensure that employees involved in online banking receive Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Seneca Falls - Financial Management (2018M-266)
… percent, 92 percent and 136 percent of 2018 appropriations for each respective fund. The Board has not adopted multiyear … Adopt comprehensive multiyear financial and capital plans for a three- to five-year period, including a formal reserve …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of Stafford - Procurement (2018M-134)
… the Town used a competitive process to procure goods and services. Key Findings The Board has not developed an … in the procurement policy. Key Recommendations Review and update the procurement policy annually. Ensure compliance with the procurement policy and New York State General Municipal Law (GML). 1 Review the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Central Valley School District - Separation Payments (2018M-153)
… reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, … totaling $113,064. Key Recommendation Establish procedures to provide an independent review of all employee separation payments to ensure they are calculated according to the terms and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153West Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72State Agencies Bulletin No. 1479
… Purpose To notify agencies that the pensionable overtime earnings … Retirement System (ERS) members is $15,608. Background In accordance with Chapter 18 of the Laws of 2012, … dated April 14, 2016 OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1479-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2016-employeesCUNY Bulletin No. CU-512
… Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, and TT Effective Date(s) Institution pay checks dated August 6, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-512-new-deduction-code-558-teamsters-local-237-voluntary-life