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Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… different and no one was able to confirm which budget, if any, was the official Board-adopted budget. The District … or businesses with which the former Director appears to have been affiliated, resulting in a potential conflict of …
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
… in this section of law. The Comptroller is responsible for the investment of State funds until they are needed to … of high-quality, short-term investments. It allows for separate accounting for individual fund receipts and disbursements AND the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewFuel Purchases
… subsidiaries provide public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … subsidiaries that account for most of its fuel purchases. In addition, the Authority had separate agreements with four … Authority spent over $7.5 million and $7.3 million on fuel in fiscal years 2012-13 and 2013-14, respectively. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesCentral Islip Union Free School District – Financial Management (2013M-380)
… purpose of our audit was to assess the Board’s oversight and management of the District’s budgets and financial condition for the period July 1, 2012 through … Key Findings District officials underestimated revenues and overestimated expenditures in the Board-adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll … 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. …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Comptroller 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-2Village of Allegany – Vehicle Fuel (2012M-308)
… purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through September 13, 2013. … budget appropriations totaled approximately $1.7 million for the general ($1 million), water ($300,000) and sewer … adopted procurement policy. Adopt policies and procedures for issuing, using and documenting fuel credit card purchases …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… New York State Comptroller Thomas P. DiNapoli released the … that will require careful balancing with other state and local funding needs and available resources, now and into the … release a more detailed analysis soon.” Track state and local government spending at Open Book New York . Under State …
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
… the SHARE SetID, which means all agencies will be able to access the complete list of Department codes in the SFS. … is seven numeric characters in length. Ranges are assigned to agencies/entities to keep the values unique across the State. Each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesConclusion – Travel and Conference Expense Management
… for questionable or possibly fraudulent expenses to occur and not be detected. The managers of each … Some of the more significant types of controls available to management have been discussed in this guide. They are: a travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… $2.1 million in operating surpluses. District officials have historically funded reserves by transferring … overfunded and potentially unnecessary. District officials have not developed written policies or procedures to … payments process. Ensure that all separation payments have adequate supporting documentation with evidence of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andAdirondack Central School District – Financial Condition (2016M-184)
… District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Software Management (2015-MR-3)
… web application and supporting server vulnerabilities for the period September 1, 2013 through April 30, 2015. … colleges, that have many different users that perform a variety of functions. Typically, colleges will have several … approximately 6,000 computers between them and budgeted a total of $12.7 million for IT appropriations in the 2014-15 …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3State Agencies Bulletin No. 338
… Purpose 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 … to agency payroll officers. Only those agencies that have renamed queries will receive the letter and …
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)
… 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, … to improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Skaneateles Central School District – Records and Reports (2015M-154)
… to routinely evaluate and repay interfund loans when money becomes available or by fiscal year-end. … Skaneateles …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Roxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, … they were effectively managing the District’s fund balance. However, the adopted budgets continually included …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207North Colonie Central School District – Claims Processing (2013M-9)
… District’s internal controls over the claims audit process for the period July 1, 2011, to September 30, 2012. … nine elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are $94.1 million, and funded … require all claims to be audited prior to payment except for certain allowed exceptions. District policy requires the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9III.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… must complete and maintain an Agency Interface Profile for each of their data systems (including financial … file formats (PeopleSoft or Legacy) that will be used for each interfacing agency system. The information stored in … of the Agency Interface Profile by the agency is critical for the processing of their transaction files by the SFS. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsDiNapoli Honors Community Leaders During Italian Heritage Celebration
… honored five Italian-Americans for their contributions to New York: David Anthony Pope, president and CEO Generoso … Cultural Center as a resource for Italian-Americans to expand their knowledge of Italian history. Anthony L. … a builder and contractor in Calabria, Italy. When he came to the United States, he became a licensed real estate broker …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebration