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Utica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2011 through March 31, 2013. Background The Utica City School District is a small city school district whose …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Germantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … four years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Am I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … and disbursing moneys. For this purpose, the relevant laws do not define the term "audit" and the depth and involvement …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditState Agencies Bulletin No. 1928
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… not review or approve the majority of the bills prior to payment. The audit committee did not complete an adequate … a code of ethics. Audit bills and approve them before payment. Ensure that an adequate, documented annual audit is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityChemung County Probation Department – Collections and Disbursements (2016M-10)
… 2015. Background Chemung County is located in the southern tier of New York State, has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District … estimates are reasonable. Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… was to oversight of the District’s financial operations for the period July 1, 2014 through September 29, 2015. … auditor did not report directly to the Board or prepare a written report of audit findings. Key Recommendations … limit and reduce the amount of surplus fund balance in a manner that benefits District residents. Segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardBrushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Thousand Islands Central School District – Purchasing (2016M-283)
… The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Carthage Central School District – Financial Condition (2014M-138)
… approximately $55 million. Key Findings District officials have consistently overestimated expenditures and increased …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Clifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls … water supply and distribution facilities for the benefit of the residents of the Towns of Clifton Park and Malta. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247State Agencies Bulletin No. 1881
… Purpose The purpose of this bulletin is to notify agencies of the $17,301 pensionable overtime earnings limit for Tier 6 … (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, NYCTRS, and NYCBERS are affected. Background The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsWallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Board’s oversight of the Company’s financial activities for the period January 1, 2012 through February 28, 2014. … Ladder and Hose Company provides fire protection services for a portion of the Town of Shawangunk in Ulster County. The … by an elected five-member Board of Directors. Revenue for the 2013 fiscal year totaled approximately $89,750. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards for the Professional Practice of Internal Auditing The …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlDiNapoli: MTA Faces Its Greatest Challenges in Decades
… Thomas P. DiNapoli. The Comptroller's annual report on the MTA's financial outlook highlights the challenges … subways, buses and commuter railroads. While these efforts have not yet resulted in significant improvements, the MTA … one year earlier. While LIRR delays attributed to Amtrak have declined by 51 percent through August, the number …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesCUNY Bulletin No. CU-485
… Increases. Affected Employees CUNY employees in the title of Elevator Mechanic Background The New York City … Final Order and Determination for the skilled trade of Elevator Mechanic provides for the following retroactive … from Carmelo Batista, Jr., University Executive Director of Classified Staff Labor Relations. Processing Date The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-485-retroactive-salary-increases-employees-title-elevatorDiNapoli Announces State Contract and Payment Actions for May 2015
… State Comptroller Thomas P. DiNapoli announced today his … Contracts Approved Department of Agriculture and Markets NY State Fair - 28 concession contracts estimated to bring in … at Sunken Meadow Golf Course. Office of Temporary and Disability Assistance $11.2 million in federal Home Energy …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015DiNapoli: Wall Street Bonuses Edge Up in 2014
… year the industry has added jobs since 2011. "The cost of legal settlements related to the 2008 financial crisis … to regulatory changes," DiNapoli said. "The resumption of job growth in the securities industry bodes well for the … that pre-tax profits for the broker/dealer operations of New York Stock Exchange (NYSE) member firms — the …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… within New York State; required to be insured to do business in New York State; and/or required by the contract to have certain education, specialized knowledge or skills to … should obtain a resume from the vendor. Information on the resume should be verified by such methods as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualifications