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Wellsville Central School District – Financial Management (2017M-159)
… The Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, which is … seven-member Board of Education, operates two schools with approximately 1,300 students. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159City of Lockport -- Budget Review (B1-15-20)
… 31, 2013. The Act requires the Mayor to submit to the State Comptroller each year, beginning January 1, 2015, and … fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2016. The overtime appropriation in the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20North Shore Central School District – Fuel Inventory (2017M-89)
… in the tank (physical inventory), and a running analog meter showing gallons dispensed to date. Starting in March … for each type of fuel. Since employees did not record the meter reading showing the total gallons dispensed to date, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… for 2013 was not completed until July 22, 2014, instead of March 1, 2014 as required. The City does not deposit Project … Ensure that the annual reconciliation is performed by March 1 of each year. Ensure that the City deposits all …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… Yorkers are rushing to file their tax returns. My office is watching for those who would con the system to steal the … “As refund fraud and identity theft increases, my office is working to ensure that only legitimate refunds are paid …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsTown of Shandaken – Payroll (2013M-201)
… to payment, including periodically reviewing salaries and hourly wage rates to ensure that they match Board-approved amounts, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to … of the Supervisor and Town Clerk and included certain administrative charges – such as payroll, Justice Court, and … Town of Riverhead Allocation of Administrative Costs 2012M247 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Liberty – Financial Condition (2013M-109)
… purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109State Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. East Ramapo Central School District – Textbooks Loaned to … students. Auditors reviewed 300 nonpublic school student records and found that 114 students were provided with textbooks even though the district's records did not support the students' eligibility to receive …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsAdirondack Central School District – Financial Condition (2016M-184)
… The Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, … Oneida County. The District, which operates five schools with approximately 1,300 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… Town Clerk/ Tax Collector (Clerk) recorded, deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … Town Town ClerkTax Collector Clerk recorded deposited and remitted collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Wyandanch Union Free School District – Budget Review (B23-7-1)
… District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws … accumulated deficit in the District ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Village of Washingtonville – Financial Condition (2013M-346)
… 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for … million for the general fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings Village … budget estimates and monitor the budget, resulting in operating deficits in the Village’s three operating funds …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… information associated with its agency. Department is required on all operating statement transactions. It is considered a statewide ChartField and has been configured … of Department codes in the SFS. In general, Department is seven numeric characters in length. Ranges are assigned to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria … (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is governed by an … in operation within the District, with 540 students and 107 employees. The District’s appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… retirement plan should be carefully reviewed before a DRO is drafted. DRO proposals may be prepared using the Domestic … the division of the pension benefits. While it’s use is not required, DRO proposals that are prepared using this …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateAccounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State … and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesComptroller DiNapoli Statement on Rosh Hashanah
… Thomas P. DiNapoli made the following statement on the eve of Rosh Hashanah: “Tonight marks the beginning of … gather together to celebrate, we have time to reflect on last year and look forward to the new year. Rosh Hashanah … Comptroller Thomas P DiNapoli made the following statement on the eve of Rosh Hashanah …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… to another project or account) Cost Threshold No (cost thresholds do not need to be considered for project creation) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-needed