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Continuity of Operations Planning
… 23, 2017. Background The Division of Homeland Security and Emergency Services (Division) is responsible for coordinating emergency management planning efforts in New York State. The Division encourages and supports State agency efforts to develop agency-specific …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningFalconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal activities to the public, as … the Office of the State Comptroller OSC and reported the results …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
Virgil Fire District Internal Controls Over Financial Operations 2012M329
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Fire District Board of Commissioners developed an adequate control environment to protect taxpayer assets during the … or establish sound policies and procedures related to credit cards. The District’s capital asset policy does not … recordkeeping and custody of monies. Update the District’s credit card use policy to ensure that it provides guidance …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… regular permitted thresholds and as a result, DEC issued a consent order requiring construction of a new … If the new facility is not completed by the deadline, DEC could levy fines of $50,000 plus a maximum of $1,000 per … that the new facility is constructed by or before the DEC deadline to avoid any penalties or fines. Continue to …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… County officials’ oversight of the Stream Restoration Project and the overall contract process for the period … adequate oversight of the planning and execution of the Project and did not ensure that the Co-Managers properly monitored the Project. The Board did not always provide clear, written …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… were accurate and supported. Although the results of our testing did not disclose significant errors or …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over … The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Housing Authority Administrative Expenditures (2016-MS-2)
… housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of Audit The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6East Moriches Union Free School District - Budget Review (B7-15-5)
… the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the tentative budget are … fees for high school students, charter school tuition fees and social security and Medicare taxes. We believe revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… services and funds projects to improve and maintain wildlife habitat, help control and prevent water pollution and manage erosion control and other related land use issues. The District is …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Galen – Financial Management (2014M-341)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and management of financial operations … The purpose of our audit was to examine the Boards oversight and management of financial operations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341IX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from a state’s bank account each day after the state makes a disbursement of … the CMIA, the U.S. Treasury may require states to develop check clearance patterns for the purpose of: Timing the … A check clearance pattern projects the amount subtracted from a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsXIX.2 Overview – XIX. Project Costing (PCIP)
… amount of expenditures that can be charged and posted to project budgets. The use of a project allows for transactions in one place and visibility … below are used to establish a new Project. Please see SFS Coach, Training Material, JAA-PPM101-035 Create Projects for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overviewUnified Court System Bulletin No. UCS-331
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues decrease. Date Issued : October … paychecks dated October 25, 2023. OSC Actions: At the request of NYSCOA, OSC will identify employees in … The purpose of this bulletin is to notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-331-new-york-state-court-officers-association-nyscoa-dues-decreaseAccounts Payable Advisory No. 74
… with Proactis as of October 19 th , 2023, resulting in the decommission of the eMarketplace. Effective … purchase orders by email to vendors previously enrolled in the eMarketplace. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/74-emarketplace-decommissionedMoriah Central School District - Cash Management (2019M-65)
… Objective Determine whether District officials maximized interest earnings. Key Findings District officials did not … and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested idle … funds in a financial institution with higher available interest rates, revenue would have increased by $61,162 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Fort Plain Central School District - Claims Audit Process (2018M-50)
… and in a timely manner. Noteworthy Achievements Due to the District’s well designed system of internal controls over … were being followed consistently. We reviewed 79 of the 4,439 claims totaling $122,475 and found that control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50