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Brookfield Central School District – Claims Audit Process (2018M-6)
… the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Broome County – Financial Condition (2017M-187)
… 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly referred to as the Southern Tier, has a population of approximately 200,000 and …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Hauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Islip Union Free School District – Financial Condition (2013M-213)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Carle Place Union Free School District – Payroll (2016M-69)
… 1, 2014 through October 31, 2015. Background The Carle Place Union Free School District is located in the Town of … Carle Place Union Free School District Payroll 2016M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Hancock Central School District – School Lunch Operations (2015M-176)
… 14, 2015. Background The Hancock Central School District is located in the Towns of Hancock, Deposit and Tompkins in … that service approximately 380 students and 150 employees, is governed by a five-member Board of Education. Budgeted … productivity level for meals per labor hour (MPLH) is below industry averages. Key Recommendations Closely …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Town of Morris – Board Oversight (2013M-75)
… through February 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. An … Town. The Town’s annual budget for the 2013 fiscal year is $978,616. Key Finding We commend the Board for their …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) is a public entity serving 23 component … or more districts. BOCES did not charge all districts for services using the approved full-time equivalent method. Key … Ensure that aidable expenditures reported to SED are for services that were adequately shared. Ensure that all …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalEdmeston Central School District – School Lunch Operations (2015M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students were nutritious and prepared economically for the … $262,000. Key Finding The District serves nutritious meals to its students but meals cost more to prepare than the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Accounts Payable Advisory No. 11
… Subject: Business Units must not combine Citibank payments. Policy: Guide to Financial … and 1000058617 have been coded so that SFS will not combine Business Units’ payments to Citibank. Accordingly, … Business Units must not combine Citibank payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankOpinion 88-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the corporation and the village. In this regard, you state that the board member's duties with the corporation do …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 89-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board … Whether a person who is a member of the board of education of a city school district has a …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 92-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Banking Transactions (designation of bank as … Whether a prospective appointee for a vacancy in the office of town supervisor would have a prohibited COI if a bank in …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Justice Court Fund: Invoice Billing Program
… justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must … accounting for the payments he or she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the monthly …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programState Comptroller Thomas P. DiNapoli Statement on Executive Budget
… over $20 billion through State Fiscal Year 2027-28, it is important that actions are taken to improve the long-term … and these funds should be retained for emergencies. It is important to develop clear guidelines on the appropriate … greater accountability to the public. It’s time this issue is addressed before it hinders the state’s ability to …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetIX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some … are considered M-Year grants. For example, a federal grant award with a one-year grant period of October 1, 2014 - … are withdrawn by the federal awarding agency and the award is considered expired. In some instances, the life of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsXVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic … This section includes a discussion of the New York State Financial Reporting Entity for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewExamination of Sunset LG Realty, LLC
… examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, … examined more than $5000 in select bonuses that Sunset LG Realty LLC Sunset paid and requested reimbursement for in …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… into a project management agreement that did not clearly define the services to be provided and paid related claims … Ensure written agreements with service providers clearly define the services to be provided and claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project