Search

Cheektowaga Central School District - Capital Project Management (2022M-90)

… $1.9 million of additional work the District contracted for. As a result, voters were not afforded the opportunity to … under budget. Officials expended just over $2 million for five professional service contracts and 39 change orders … timely to the New York State Education Department (SED) for approval. Key Recommendations Transparently share capital …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90

Rapids Fire Company – Credit Cards (2023M-86)

… purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card … were received, and/or determine whether the purchases were for appropriate Company purposes . In addition: The … a Company credit card to make 19 purchases totaling $3,000 for the Company. Officials paid $969 in New York State (NYS) …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86

Town of Big Flats – Financial Management (2013M-170)

… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170

Freeport Union Free School District – Financial Management (2024M-49)

… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations The audit report …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49

Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)

… manner. Key Findings The Board did not: Provide for a timely annual audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May 31, 2023 was not presented to … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18

State Comptroller DiNapoli Releases Municipal Audits

… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not … Annual Update Documents were not filed in a timely manner for fiscal years 2018 through 2020. Kortright Rural Fire … or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1

Division of Housing and Community Renewal Bulletin No. DH-22

… Pursuant to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing Longevity Payments for employees represented by Bargaining Unit 67 in the … Pay Period 15L, the agency may submit Longevity Payments for eligible employees who received a five (5) or ten (10) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employees

State Agencies Bulletin No. 793

… immediately, the DOB must be entered in Personal Data for new employees who participate in the TIAA/CREF Retirement … Interface file to accept this information electronically for participating agencies. Affected Employees New enrollees … in PayServ. Agency Actions Agencies must enter the DOB for new enrollees to TIAA/CREF by following this path: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-plan

XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management

… signature affixed thereto. Refer to attachment for examples of acknowledgments . The requirement for acknowledgment applies to the signature of the contractor …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signature

IX.12.K Functional Clearance Patterns – IX. Federal Grants

… funds until such checks clear the state's bank account or EFT settlement occurs. To calculate CMIA interest …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patterns

IX.12.G Check Clearance Patterns – IX. Federal Grants

… may require states to develop check clearance patterns for the purpose of: Timing the drawdown of selected federal … calculating CMIA interest owed to the Federal Government for the time that federal funds are held in state bank …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patterns

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

… Law Section 64 and individual city charters Libraries – For public libraries – Education Law Section 259(1); For special district libraries refer to the enabling …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-function

XIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement

… account at the time of submission of the expense report for the fund advanced and the business purpose for which the fund was advanced. Guide to Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offset

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!