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Hauppauge Union Free School District – Overtime (2016M-70)
… the District is only incurring necessary overtime costs. A security guard worked 33.5 overtime hours for video room coverage, … for overtime prior to the work being performed. Review security staffing and determine whether work shifts can be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Village of Allegany – Vehicle Fuel (2012M-308)
… audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through … Village officials did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Bolton Central School District - Fund Balance Management (2018M-249)
… 2018-19. The unemployment insurance reserve was overfunded and the retirement contribution reserve was not being used as … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund … unrestricted fund balance to within the statutory limit and use surplus funds in a manner more beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… – pdf] Audit Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board … initiate corrective action. … Determine whether the Valley Stream Union Free School District Thirteen District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… Ruben Wills. Wills pleaded guilty to one count of Offering a False Instrument for Filing in the Second Degree, a class A misdemeanor. Pursuant …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsNorth Rose-Wolcott Central School District – Financial Management (2016M-22)
… and necessary levels for reserve funds and prescribes how the reserve fund balances are to be monitored, analyzed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… for 2016 total $594,605. Key Finding Officials have taken steps to improve road repairs and maintenance to …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Town of New Windsor – Information Technology (2020M-137)
… training. Have a disaster recovery plan. Ensure online banking agreements comply with New York State General … of IT assets and data against loss or destruction. Ensure online banking agreements comply with GML, and that those who perform online banking transactions are familiar with its content. As …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… used by the State to draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsAccounts Payable Advisory No. 34
… Subject : Updates to SFS Account Codes for the payment and reporting of interest. Guidance : The … interest payments provides for accurate reporting. Below is a list of interest account codes available for use. … to Others Grants and Public Assistance 60740 Interest on Late Payments Capital Projects * New SFS Account Code ** New …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestOswego School District Public Library – Selected Cash Receipts (2013M-397)
… July 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397XII.6.O Paying Retainage – XII. Expenditures
… of the payment as a charge (positive amount), and a second line to represent the retainage (negative amount). Processing … the purchase order into the voucher again for the same line and full amount. The processor should then adjust the … to the Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email addressed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageVillage of Perry – Water Accountability (2014M-31)
… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … The Village of Perry is located in Wyoming County and has a population of approximately 3,700. It is governed by an … for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… the Village’s financial condition and budgeting practices for the period June 1, 2010 through May 31, 2013. Background … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year total approximately $4.2 million, … structurally balanced budgets with reasonable estimates for revenues and appropriations for the general, sewer and …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Orange County – Motor Vehicle Oversight (2015M-314)
… of approximately 374,500 and occupies an area of 812 square miles. It is governed by an elected 21-member …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… and deposited. Perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the Agency’s written procedures. Adequately track garbage disposal sticker and compost pass inventories and …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityOnTECH Charter High School - Information Technology (2023M-71)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings School officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Town of Afton – Budgeting Practices (2013M-304)
… of our audit was to examine the Town’s budgeting practices for the period January 1, 2012 to August 22, 2013. Background … the last five completed fiscal years were not budgeted for and the associated means of financing were not … on the highway garage that the Board also did not budget for. We reviewed budgets for the last five completed fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… disbursements (disbursements) were properly reviewed and approved, supported and for appropriate School purposes. Key Findings School … not ensure that all disbursements were properly reviewed and approved, adequately supported and certain disbursements …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23