Search
Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… speculative project involving the purchase of land and installation of a water line. The Board failed to use appropriate evaluation criteria …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… 333 leave request forms that were available for review, 40 exceptions with the 395 overtime entries, and exceptions with eight of the nine employees’ leave accruals …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… to make the Agreement’s goals a reality. The fight to rein in rising global temperatures has opened the doors to … Retirement Fund is the third largest public pension fund in the United States, with an estimated $209.2 billion in assets under management as of June 30, 2018. The Fund …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskDiNapoli Releases Bond Calendar for Third Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… for the planned bond sales for the state, New York City and their major public authorities during the second … coordinate the borrowing activities of the state, New York City and their respective public authorities. All borrowings … anticipated bond sales by the following issuers: the City of New York, the Dormitory Authority of the State of New …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarterAccounts Payable Advisory No. 21
Referencing a Master Contract on a Voucher
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsCity of Jamestown – Financial Condition (2016M-298)
… City officials have not developed a multiyear financial plan. The Mayor, Council and Director of Financial Services … ensure that the Comptroller properly accounted for, health care expenditures. Key Recommendations Adopt structurally … health. Correct the accounting records to ensure health care costs and fund balance are properly recorded and …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298State Agencies Bulletin No. 709
… of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this Bulletin. Processing Dates Check Date Must be … to submit an AC-230 for particular situations that warrant making an exception to the above. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksWells Central School District – Financial Condition Management (2017M-70)
… July 1, 2013 through November 30, 2016. Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has … Wells Central School District Financial Condition Management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Somers Central School District – Fixed Assets (2016M-74)
… July 1, 2014 through December 1, 2015. Background The Somers Central School District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The … Somers Central School District Fixed Assets 2016M74 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Marcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Ensure that required quotes are obtained and submitted to the purchasing agent with requisitions and retained with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userCopiague Union Free School District – Check Signing (2015M-181)
… checks using a flash drive that contains the Treasurer’s and District Clerk’s signatures, neither of whom was present … all checks in compliance with Education Law. The Treasurer and any other official whose signature is required should maintain custody of their signature flash drives and supervise their use. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181State Agencies Bulletin No. 346
… regulations require anyone claiming Federal tax-exempt status to file a new W-4 by February 15 each year. New York … regulations require anyone claiming State tax-exempt status to file a new IT-2104-E, annually. The W-4's and … in your agency claiming Federal and/or State exempt status. Agency Actions If any employees identified as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingVillage of Medina – Ambulance Service Billings (2014M-326)
… 2011 through September 10, 2014. Background The Village of Medina is located in Orleans County and has a population of … Village of Medina Ambulance Service Billings 2014M326 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Town of Marathon – Claims Audit Process (2022M-124)
… Comply with competitive bidding and Town policy quote requirements. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Town of Groton – Long-Term Planning (2022M-113)
… – pdf] Audit Objective Determine whether the Town of Groton (Town) officials established long-term capital and … Determine whether the Town of Groton Town officials established longterm capital and …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Town of Smyrna – Claims Audit Process (2022M-161)
… bidding requirements. Town officials may have saved $4,246 in fuel costs (9 percent) if they had used the New York State … requirements. Pass a resolution to authorize the payment in advance of the audit of claims for utility services. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in Delaware County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insurance