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Town of Afton – Budgeting Practices (2013M-304)

… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices for the period January 1, 2012 …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304

Steuben County – County Bridge Maintenance (S9-13-1)

… Key Findings The County does not track all maintenance and repairs by bridge, unless the bridge is being completely replaced or rehabilitated. While …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1

Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)

… to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits … relied on interfund advances to finance operations in the five districts during the past three years. The Board … year. Develop a plan to address the negative fund balances in the water and sewer districts and repay the interfund …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116

DiNapoli: School District Tax Levy Cap Below 2 Percent

… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data released … with fiscal years starting July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percent

Tupper Lake Central School District – Financial Condition (2014M-151)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through April 30, 2014. Background …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151

Village of Airmont – Claims Auditing (2024M-1)

… documentation to ensure they were appropriate. One member of the Village Board would not respond to our emails.  … to the vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI rate.  Six claims …

https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1

Selected Aspects of Discretionary Spending

… Purpose To determine whether the Rochester-Genesee Regional Transportation Authority’s … discretionary spending complied with its guidelines and was reasonable, adequately supported, and properly approved. … documentation. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … and the Liverpool Central School District . “In an era of limited resources and increased accountability, it’s … who require access to perform their job duties. … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0

State Agencies Bulletin No. 306

… Employees Agency PaySR users with access to create and/or run PS Queries. Effective Date Immediately Background Information New York State Payroll Users Group, has designed new generic queries and … this bulletin to users with PS Query access. Users can run these queries to obtain the results described in the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-database

Selected Employee Travel Expenses

… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse.  The audit covers the period April 1, 2008 to …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0

Manhasset Union Free School District – IT Asset Management (S9-22-15)

… safeguarded information technology (IT) assets acquired or in use during the audit period Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $27,800 were not inventoried. In addition, annual inventories were not adequately …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15

Gloversville Enlarged School District – IT Asset Management (S9-22-12)

… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 37 percent of the sampled assets were not properly accounted for. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12

Geneseo Central School District – IT Asset Management (S9-22-11)

… corrective action. … geneseo audit schools statewide IT asset management …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Pine Bush Central School District – IT Asset Management (S9-22-21)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … The additional 15 assets were properly inventoried. In addition, annual inventories were not conducted, network …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)

… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22

Newfield Central School District – IT Asset Management (S9-22-17)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. Of the 41 IT assets we selected to confirm their location and that they were inventoried, and … were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not be …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17

Mechanicville City School District – IT Asset Management (S9-22-16)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management

… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay discount terms are included in a contract, the awarding … note: Although agencies are encouraged to request early pay discounts whenever feasible, they should not be used as a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchases

IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants

Employee fringe benefit and indirect costs are permissible charges to federal grants

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costs

XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management

… to properly plan its procurements so that needed approvals can be obtained timely. Sufficient time must be incorporated to … PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL A contractor providing goods or services prior to OSC …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contracts