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County of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … for the 2015 fiscal year. The objective of the review was to provide an independent evaluation of the preliminary … except for the possible revenue shortfall related to the expiration of the County mortgage recording tax law. …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Division of Housing and Community Renewal Bulletin No. DH-22
… Employees Employees represented by Bargaining Unit 67 in the Division of Housing and Community Renewal Background … Payments for employees represented by Bargaining Unit 67 in the Division of Housing and Community Renewal. Effective … 1, 2004. Payments may be submitted by the agency beginning in Pay Period 15L, paychecks dated 11/15/06. Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesState Agencies Bulletin No. 793
… Purpose To inform agencies of the new DOB requirement. Background Per … and impacts those employees electing to join the Optional Retirement Program and who do not direct their own … has notified OSC that OSC must begin to provide the date of birth (DOB) of each employee electing to join the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planNorth Shore Central School District – Fuel Inventory (2017M-89)
… department also began using an electronic fuel monitoring system that tracks the actual gallons dispensed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Management of Cash and Investments
… Purpose To determine whether the Metropolitan Transportation … Key Findings MTA follows certain important practices to manage cash and to maximize return on its investment …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsTravel Advisory No. 2
… must be designated in the best interest of the State and not for the convenience of an employee or to maximize … Agencies should periodically review official station and tax home designations to ensure the designations are … taxable income to the employee, which may be a significant and unexpected tax liability for the employee. Chapter XIII , …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson … a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mSaranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 … Dannemora, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over information technology the period … interest in certain transactions with the School, appear to be inconsistent with the School’s charter and provisions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mCheektowaga Central School District - Capital Project Management (2022M-90)
… voters were not afforded the opportunity to approve or reject the added work. Without the additional work, the … through a competitive process. The Board did not review or approve 51 change orders totaling $814,900 that increased … voters. Solicit competition through bids when required, or request quotes to provide assurance the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90State Comptroller DiNapoli Releases Municipal Audits
… addressing what periodic financial reports the company had to provide the district. Annual Update Documents were not … worked with the New York State Office of General Services to use a state contract the district could have saved $2,805, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… from 2008 to 2012. Consequently, the general fund had to borrow money from the highway fund in 2012 so it could pay … monthly basis and use them to monitor current-year results against budget estimates throughout the year. The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… include the name, email address, and phone number of the new contact. Since the traveler’s supervisor and/or the agency’s finance office are responsible for ensuring the traveler’s expenses … a delayed response to the Bureau’s request may cause New York State to incur unnecessary interest costs. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… X, Section 5.B - Requesting a Single Payment Vendor ID for information on how to request a single payment vendor … following fields within the SFS: Legacy Bulk Load Field Name PeopleSoft Bulk Load Field Name SFS Field Name Entry to SFS T302-STR-ADDR-1 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressVillage of Spencer – Financial Condition (2013M-119)
… also choose to use the excess fund balance to pay one-time expenses, such as capital projects, or to reduce future tax …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… had unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash … operations in succeeding years’ budgets. Provide the Board with budget status reports and reconciled cash balances on a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … commercial loans and exemptions from certain taxes, to attract, retain and expand businesses within the Village … payments from long-term leases that were executed prior to statutory amendments that require IDAs to return such …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… allowed them to be paid late due to the lack of available cash. We found weak controls over cash receipts. Key Recommendations Provide adequate oversight … reconciliations, and evaluating financial statements and cash flow forecasts. Comply with the Foundation Agreement and …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately … the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State's agencies spend between $100 million and $150 million … we audited travel expenses of high-cost travelers in the State, each of whom incurred over $100,000 in travel expenses … outliers. As a result of this analysis, we selected one State University of New York Farmingdale State College …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses