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Niagara Falls Water Board – Financial Management (2015M-141)
… agreements and New York State Public Authorities Law for the period January 1, 2013 through April 30, 2015. … systems and facilities. The Water Board’s operating budget for 2015 totaled approximately $29.8 million and included appropriations for the Water Board and the Water Authority. Key Findings The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in SFS … process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay … systematically until such time that the payment date of the voucher has been reached. For additional CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities … process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay Initiative (P2P) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… officials used a competitive process to procure goods and services. Key Findings Corporation officials did not … procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation to support that the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (ESCO) or enter into a written contract with the ESCO for the procurement of natural gas. For nearly a decade, paid natural gas rates that were on … during our audit period had competition been sought for the supply of natural gas. Key Recommendations Procure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Horseheads Central School District – Network Access Controls (2021M-127)
… controls were secure. Key Findings District officials did not ensure that the District’s network access controls were … BOCES responsibilities and services to be provided. As a result, officials were unable to determine exactly what … or procedures to add or disable user accounts. As a result, there were 230 inactive user accounts, of which 138 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation for personal use … policy. The internal auditor estimated the CEO’s personal mileage and found the CEO owed the Corporation $3,484 for the … take-home vehicles complete and file accurate weekly mileage logs as required. Ensure all employees assigned a …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… Amend the bylaws or adopt separate written financial policies and procedures and monitor and enforce compliance. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… the devastating economic effects of the pandemic and the long road back to normal. Today, in releasing its preliminary … city plans to leverage in the FY 2022 budget. “The city's financial plan continues to rely on debt refinancings, headcount …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetState Agencies Bulletin No. 1907
… affected. Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, when the Date of Birth field is … 457 and/or403(b) additional annual amounts allowed for employees turning 50, will be automatically processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemCity of Elmira – Financial Condition (2017M-90)
… of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. … City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million. Key Findings … 2015. State aid revenue was not appropriately restricted for revenue anticipation note (RAN) repayment as statutorily …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Bethpage Union Free School District – Leave Accruals (2015M-100)
… Purpose of Audit The purpose of our audit was to determine if the District’s non-instructional employees received and used …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsVillage of Hunter – Financial Operations (2023M-164)
… the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed Village financial … Board meeting minutes, Maintain supporting documentation for deposits, Prepare abstracts for payment of claims, Make timely deposits, or File annual …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… was to examine the student enrollment and billing process for the period July 1, 2012 through September 30, 2013. … that currently has seven members. The School’s expenses for the 2012-13 fiscal year were approximately $2.1 million. … residence documentation is current and maintained on file for each enrolled student. Periodically verify and update the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 … budget transfer policy does not state a dollar threshold for budget transfer approvals. The current budget transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use of fund balance for the period July 1, 2011, through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227East Hampton Union Free School District – Financial Software User Access (2016M-340)
… controls over user access to the financial software for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $66.1 million. … Key Recommendations Annually designate an administrator for the financial software to clarify who is responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-access