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Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … located in Ontario County, is a district corporation of the State, distinct and separate from the Town Richmond. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … also identified $49,493 which has not been turned over to the Office of State Comptroller as abandoned property even … supervisor did not maintain complete, accurate and up-to-date accounting records because he did not properly oversee …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… his office completed audits of the Groton Central School District , Herricks Union Free School District and the Stockbridge Valley Central School District . “In an … officials paid more than $11,000 in federal, state and local taxes on fuel purchases because they did not complete …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsExamination of Travel Expenses
… outlined our findings regarding travel expenses incurred by a Department employee for calendar years 2013 and 2014. … Department continued to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. … As reported in 2015-BSE1-04, according to the State’s travel rules and regulations, travel between an employee’s …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesFuel Purchases
… and unleaded regular gas to the two subsidiaries that account for most of its fuel purchases. In addition, the …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesWellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie …
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)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The Town is …
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)
Town of Hempstead Sanitary District No 1 Selected Financial Activities 2015M206
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)
… the internal controls over selected financial operations for the period January 1, 2012 through September 30, 2013. … Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water … of Directors. District expenditures totaled about $992,000 for the 2013 fiscal year. Key Findings The Assistant failed …
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
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of … to receive interest (or be charged interest) will have interest earnings posted or recorded to the fund once a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewCity 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
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Clifton Park Water Authority , Cortland County … Industrial Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal climate, …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Adirondack Central School District – Financial Condition (2016M-184)
… School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, Ava, Boonville, Forestport, Lee, …
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
… them while also recognizing the importance of achieving and maintaining long-term structural budget balance. “The … for health care, infrastructure, affordable housing, and environmental projects, as well as support for vulnerable … commitment to building the state’s reserves is something I have called for repeatedly and is critical to planning for …
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
… digits, followed by a numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. The Department Naming Standard leaves a total of five ranges in a row for each non-Executive Constitutional Department captured in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesSoftware Management (2015-MR-3)
… of the software they own, how it us used and how best to track user rights to ensure licensing compliance. The …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3State Agencies Bulletin No. 338
To notify agencies of 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-upgrade