Search
County of Rockland – Budget Review (B6-14-24)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2015 fiscal year are … is located in the downstate area and is bordered by Orange, Putnam and Westchester counties. Our Office completed …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24State Agencies Bulletin No. 793
… Purpose To inform agencies of the new DOB requirement. Background Per the Pension Protection … immediately, the DOB must be entered in Personal Data for new employees who participate in the TIAA/CREF Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planTravel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … of the State and not for the convenience of an employee or to maximize travel expense reimbursement. In most cases, the … review official station and tax home designations to ensure the designations are appropriate. This includes …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelDivision of Housing and Community Renewal Bulletin No. DH-22
… of Housing and Community Renewal. Effective Date(s) The new provisions are effective April 1, 2004. Payments may be … paychecks dated 11/15/06. Contract Provisions Under the new provisions of Chapter 111 of the Laws of 2006, the … eligible to receive earlier effective dates based on the new provisions. The agency must submit a Pay Request using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesNorth Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, which operates five schools … inventory records that included the date, stick reading in inches, gallons of fuel in the tank (physical inventory), …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit report, Selected Aspects of Railcar Fleet Maintenance (Report 2009-S-68). Background …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… internal controls over the District’s financial activities for the period July 1, 2011 through November 14, 2013. … with approximately 2,000 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $50.6 million. … competition from potential vendors and award the contract for report card services on the basis of a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessWyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… programs and services that support quality of life in our state, while also ensuring the long-term … of the state’s finances. “With two months left in the state’s fiscal year, tax collections remain relatively … through December. These funds should be used wisely in this shifting economic landscape, and I am pleased the …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalSaranac Central School District – Payroll (2015M-298)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $31.7 … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
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)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mRapids Fire Company – Credit Cards (2023M-86)
… complete report – pdf] Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card … users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) lacked documentation to support the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Selected Employee Travel Expenses
… employee with travel expenditures totaling $212,573 for audit. Key Finding Most of the $212,573 travel expenses we examined for the one traveler were appropriate. However, College … supporting documentation is received and maintained for travel expenses. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesState Comptroller DiNapoli Releases Municipal Audits
… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not … Annual Update Documents were not filed in a timely manner for fiscal years 2018 through 2020. Kortright Rural Fire … or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with …
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)
… The Board did not adopt structurally balanced budgets or monitor the budget during the year. Generally, the Board’s …
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
… the following responsibilities to ensure Bureau auditors can successfully contact Voucher Authorizers: Online agencies …
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
… This section provides Business Units with guidance on how to process payments to a military address using the … X, Section 5.B - Requesting a Single Payment Vendor ID for information on how to request a single payment vendor identification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… gives the appearance that the Agency is legally affiliated with the Village of Fairport Urban Renewal Agency and the … Agency’s operations as a separate and independent entity with its own governance structure and separate and distinct … payments to the affected taxing jurisdictions consistent with statutory requirements. Cease making commercial loans …
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-285