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Fuel Purchases
… the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, … unleaded regular gas to the two subsidiaries that account for most of its fuel purchases. In addition, the Authority … Recommendations Implement the recommendations outlined in report to strengthen subsidiaries’ fuel purchasing and …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesWellsville Central School District – Financial Management (2017M-159)
… balance to accumulate to an excessive level and have not used funds from the retirement contribution reserve as …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Roxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … effect of these variances generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Town of Shandaken – Payroll (2013M-201)
… of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. … The Town of Shandaken is located in Ulster County and has a population of about 3,100. The Town is governed by a Town … benefits. We found errors in general fund employee payroll payments aggregating $2,484: $1,273 in over-payments and $931 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial activities for the period January 1, 2014 through December 31, 2014. … Treasurer did not file 2012-14 annual financial reports with OSC, and 2012-13 financial records were not audited in a …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over selected financial operations for … Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overXIV.3.A Overview – XIV. Special Procedures
… is to seek a high level of interest income consistent with safety of principal and sufficient liquidity to meet the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewVillage of Allegany – Vehicle Fuel (2012M-308)
… sewer ($400,000) funds. Key Findings Village officials did not seek competition when purchasing vehicle fuel as required … transactions or identify the purchaser. Officials did not maintain diesel fuel inventory records. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent … employees earned 2,213 more hours of leave than employees in the collective bargaining agreements, valued at $110,500. … vacation leave than limits established for employees in the collective bargaining agreements, valued at $13,700. …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Conclusion – Travel and Conference Expense Management
… questionable or possibly fraudulent expenses to occur and not be detected. The managers of each organization should … expenses. Some of the more significant types of controls available to management have been discussed in this guide. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionComptroller DiNapoli Releases Municipal Audits
… – Water Charges (Saratoga County) Authority officials did not establish an adequate system of internal controls over … reviewed the billing registers and cash collections were not deposited in a timely manner or properly secured prior to … Library – Treasurer (Suffolk County) The treasurer does not maintain any accounting records or prepare and submit …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Adirondack Central School District – Financial Condition (2016M-184)
… February 29, 2016. Background The Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin … million decline in the general fund balance. The school lunch fund was not self-sufficient and required advances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… balancing with other state and local funding needs and available resources, now and into the future. The Governor’s …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… transactions. It is considered a statewide ChartField and has been configured under the SHARE SetID, which means … Department Reporting Tree can also be found on SFS Coach and is organized in the following manner: Level 1: Total … Department Level 4: Total Agency/Entity Levels 5 and Below: Agency/Entity organization concepts All …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesSoftware Management (2015-MR-3)
… budgeted a total of $12.7 million for IT appropriations in the 2014-15 fiscal year. Key Findings Corning Community … on College computers, including gaming, instant messaging, golf management and couponing programs as well as a virus. …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3State Agencies Bulletin No. 338
… PS Query Upgrade process and to remind agencies that it is not too late to rename queries before the upgrade. Affected … for reviewing and renaming queries so that they will be available after the payroll upgrade. The next step in the … PS Query Upgrade process and to remind agencies that it is not too late to rename queries before the upgrade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeSchool Districts’ Energy Performance Contracts (2015-MR-1)
… [read complete report - pdf] We also released five letter reports to the … contracts (EPCs) entered into by the five school districts for the period June 1, 2005 through November 10, 2014. … EPC is an agreement with an energy service company (ESCO) for energy services in which energy services are installed, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Central Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight … amount allowed by statute in each of the past three years. While the District’s unexpended surplus exceeded the … amount of the District’s unexpended surplus funds complies with the statutory limit. … Central Islip Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380North Colonie Central School District – Claims Processing (2013M-9)
… Colonie Central School District (District) is located in the Town of Colonie, Albany County. The District is … supported and that goods and services have been received in the amount and price as ordered prior to payment. We … them to see if they were properly supported and audited in a timely manner. All of the 45 claims tested were audited …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Skaneateles Central School District – Records and Reports (2015M-154)
… The Skaneateles Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and Spafford in Onondoga County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154