Search
DiNapoli Releases Rockland County Budget Review
… Rockland County – Budget Review The significant revenue and expenditure projections in the proposed budget are reasonable, except for the possible revenue shortfall related to the expiration … $10 million to be applied against the outstanding deficit. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewState Agencies Bulletin No. 2090
… in Administration paychecks dated January 4, 2023 and Institution paychecks dated January 12, 2023. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023Village of Speculator – Claims Auditing (2017M-25)
… 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has a population of approximately 320. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of Italy – Multiyear Planning (2017M-53)
… January 12, 2017. Background The Town of Italy is located in Yates County and has a population of approximately 1,100. … resources are available to replace capital assets in a timely manner. Develop a fund balance and reserve policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… with more than 2,200 students. The District is governed by an elected five-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mBrookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… have established a comprehensive purchasing policy and procedures that provide guidance as to when items must be competitively bid and when proposals or quotes should be obtained for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesAvoca Central School District – Separation Payments (2015M-273)
… Background The Avoca Central School District is located in the Towns of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… up to 21 days after registration and remitted money up to 24 days after collection. Key Recommendations Adopt written … Implement cash receipts procedures to address the timely recording and remitting of cash collections. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Accounts Payable Advisory No. 65
… in special circumstances such as lapsing, fiscal year-end, and emergency payments. For these circumstances, agencies …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Stockbridge Valley Central School District - Information Technology (2019M-13)
… District officials did not disable unneeded user accounts in a timely manner. District officials did not provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mXIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement
… Overview While Business Units should encourage employees to apply for the State Travel Card, the program is voluntary. For those employees that do not wish to participate in the Travel Card program, Business Units … and transportation expenses, including but not limited to: Making arrangements with specific lodging or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii5-alternatives-state-travel-cardTown of Hillsdale – Justice Court Operations (2014M-312)
… June 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The … and an appointed Court clerk. The Court collected $77,277 in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Cortland County Industrial Development Agency – Project Management (2015M-303)
… is an independent public benefit corporation created in 1974 by the State Legislature to benefit Cortland County … and incentives provided to the firms or businesses in the tax exemption program. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectTown of Lewisboro – Financial Condition (2014M-309)
… of approximately 12,400. The Town, which is governed by a Town Board, operates one water district and two sewer …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309State Comptroller DiNapoli Releases School District Audit
… some student records contained insufficient documentation to support residency or exceptions to the policy. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditLackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Windsor Central School District – Cafeteria Operations (2016M-130)
… Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in Broome County. The District, which operates four schools … funded Summer Food Service Program provider and increased in-house catering. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Educational Services is an association of eight component school districts. BOCES is governed by an 11-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingOtsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… audit was to determine if BOCES had established effective internal controls over extra-classroom activity funds for the period … to students from 19 component districts, is governed by a nine-member Board of Education elected by the boards of the …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extra