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KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… leaves District employment. The District’s inventory of portable electronic devices lacked key information, such as … implement policies and procedures to properly account for portable electronic devices issued to new hires and employees … Glen Cove City School District Portable Electronic Devices and Conflict of Interest 2016M285 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictAbout Offering a Retirement Plan – What Every Employer Should Know
… What every employer should know about NYSLRS what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planState Comptroller Thomas P. DiNapoli Statement on Executive Budget
… that actions are taken to improve the long-term stability of the state’s finances, while ensuring adequate funding for … to develop clear guidelines on the appropriate use of these reserves. In addition to protecting reserve funds, … “I remain concerned about the state’s debt burden, one of the highest in the nation and which continues to grow. I …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL … contracts are submitted after the start date and result in late payments to the NFP. Agencies are strongly encouraged to review and comply with these provisions in order to avoid interest penalties. AGENCY ACTION Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsXI.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 … Although agencies are encouraged to request early pay discounts whenever feasible, they should not be used as a … evaluate proposals/bids. To encourage additional early pay discounts throughout a contract term, contracts should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Employee fringe benefit and indirect costs are permissible charges to federal grants. At the … Chapter VII, Section 9.A – Fringe Benefits and Indirect Costs Automation of this Guide for more information. Guide to … 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-costsNorth Shore Public Library – Financial Condition (2013M-344)
… July 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and … North Shore Public Library Financial Condition 2013M344 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… The Authority, which manages one 257-unit apartment complex, is governed by a seven-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyThurston Fire Company – Board Oversight (2016M-429)
… in accordance with its bylaws which stipulate that a Board composed of seven elected members is responsible for … in January 2015 or 2016. The credit card policy lacks a requirement for receipts and procedures for monitoring … make disbursements unless they are certified by at least two members of the finance committee and have adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429XIII.10 Overview – XIII. Employee Expense Reimbursement
… payment, (ii) been paid in error, (iii) received an amount greater than they were entitled to, or (iv) spent more … SFS or submit a personal check to the Agency to refund the amount. Agencies must monitor refunds owed to the State by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewHigh Falls Water District – Water Fees (2015M-153)
… States Environmental Protection Agency as a superfund site because the area was determined to have polluted ground …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Town of Lisbon – Financial Condition (2012M-202)
… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately … five-year period. Use the unexpended surplus fund balance in the general fund in a manner that benefits Town taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
Village of Penn Yan Water Operations 2013M104
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Nichols – Financial Condition (2013M-50)
… five years totaling approximately $120,500, of which $50,064 was Federal and State aid for the reimbursement of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… internal controls over the Village’s financial operations for the period June 1, 2013 through November 17, 2015. … services to its residents. Budgeted appropriations for the 2015-16 fiscal year totaled $287,500. Key Findings … manner. The Board did not annually perform or provide for an annual audit of the Treasurer’s records and financial …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256DiNapoli: 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 today by State Comptroller Thomas P. … under the cap,” DiNapoli said. “Local governments will have to examine their budgets more closely to control …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… and membership did not review bank statement activity. No one ensured that cash receipts were properly recorded or that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Saranac – Payroll (2014M-289)
… established effective internal controls over payroll for the period January 1, 2013 through July 31, 2014. … Town Supervisor and four Board members, and is responsible for general oversight of Town operations and finances. The … the duties to be completed and records to be maintained for processing payrolls and maintaining leave records. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Steuben County – County Bridge Maintenance (S9-13-1)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of bridges and includes a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1