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Village of Allegany – Vehicle Fuel (2012M-308)
… procedures for issuing, using and documenting fuel credit card purchases that include provisions to ensure that all … are kept in the custody of Village officials and that signed receipts are retained at the time of purchase. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… valued at $110,500. Four NC employees were paid for 265 more hours of unused vacation leave than limits established for employees in the collective bargaining agreements, valued … to track their time worked or to submit leave requests for taking time off, and the Council did not approve all …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Conclusion – Travel and Conference Expense Management
… also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Adirondack Central School District – Financial Condition (2016M-184)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.6 … multiyear financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… these funds are allocated effectively and properly used. “My office will review all of the executive budget proposals … government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… digits, followed by a numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. The Department Naming Standard leaves a total of five ranges in a row for each non-Executive Constitutional Department captured in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesState Agencies Bulletin No. 338
… Payroll Bulletin 328 (Renaming PS Queries in Preparation for the Upgrade). Effective Date Immediately Overview Payroll … Bulletin 328, issued July 1, 2002, outlined the procedures for reviewing and renaming queries so that they will be … needed immediately after the upgrade will be available for agency use. OSC Actions According to Bulletin 328, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeSchool Districts’ Energy Performance Contracts (2015-MR-1)
… contracts (EPCs) entered into by the five school districts for the period June 1, 2005 through November 10, 2014. … EPC is an agreement with an energy service company (ESCO) for energy services in which energy services are installed, … to improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Central Islip Union Free School District – Financial Management (2013M-380)
… realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380North Colonie Central School District – Claims Processing (2013M-9)
… District’s internal controls over the claims audit process for the period July 1, 2011, to September 30, 2012. … nine elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are $94.1 million, and funded … require all claims to be audited prior to payment except for certain allowed exceptions. District policy requires the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Skaneateles Central School District – Records and Reports (2015M-154)
… of the 2014-15 fiscal year. The District routinely relied on transactions that have not been recorded by the bank or in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… actual needs and include realistic estimates based on historical trends or other identified analysis and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… The Statewide Financial System (SFS) supports the transfer of … for each interfacing agency system. The information stored in the specific profile is used within the programming logic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsDiNapoli Honors Community Leaders During Italian Heritage Celebration
… hosted a reception in honor of Italian Heritage Month on Oct. 23 in Tuckahoe, N.Y. DiNapoli honored five … of the Italian Welfare League since 2015 and has served on the board since 2007. She has donated over $2 million to … hosted a reception in honor of Italian Heritage Month on Oct 23 in Tuckahoe NY …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationHenrietta FD – Audit Follow-Up (2021M-27-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our … – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of Commissioners … fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fWalden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … approximately $860,000. Key Findings The District did not have procedures for disbursements. The Board did not properly … work. Key Recommendations Adopt written procedures to provide guidance to staff on the disbursement function. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key Findings The Board does not … and does not compare canceled check images to approved abstracts. The Board does not conduct an annual audit of the … and compare canceled check images to approved monthly abstracts. Conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure … Key Findings The District has a debit card which was used to pay expenditures directly from the general fund checking …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… the procurement of professional services. Seek competition for 28 professional service contracts totaling $1.85 million. Have written agreements in place for professional services provided from 17 vendors totaling … Key Recommendations Develop policies and procedures for procuring and awarding professional service contracts …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professional