Search
Holland Patent Central School District – Access to the Student Information System (2016M-326)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemVillage of Alfred – Information Technology (2017M-236)
… and that the training is updated whenever the IT policies are updated. … Village of Alfred Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… will manage potential disasters that affect the IT system. … City of Hornell Information Technology 2017M293 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293City of Yonkers – Payroll (2017M-212)
… 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately … decentralized and not administered uniformly, resulting in errors in employees’ leave accruals. The City paid over $903,000 in …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Washington County – Procurement (2017M-224)
… with its procurement policy and statutory requirements for the period January 1, 2016 through May 31, 2017. … each of the County's 17 towns. Budgeted appropriations for 2017 totaled approximately $113.4 million. Key Findings … required number of quotes or perform competitive bidding for 16 purchases totaling $154,083 and did not seek …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… we embark on a new year and legislative session, the State of the State message delivered by Gov. Kathy Hochul set forth … “We are now entering the third year of the lingering effects of COVID-19 on our health and economy. As the nation … but the economy remains uneven, and inflation is still too high. To prepare for future risks and uncertainties, …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressOppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if internal controls over Business Office … were appropriately designed and operating effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The Oppenheim-Ephratah …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsDolgeville Central School District – System Access Controls (2016M-265)
… Purpose of Audit The purpose of our audit was to examine information technology access controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Schenevus Central School District – Budgeting (2014M-123)
Schenevus Central School District Budgeting 2014M123
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Town of Cheektowaga – Credit Card Purchases (2017M-18)
… deliberate audit of credit card bills and charges prior to payment … Town of Cheektowaga Credit Card Purchases 2017M18 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Kortright – Financial Management (2016M-397)
… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through August 25, 2016. … The general and highway funds’ budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The … fund and $515,112 in the highway fund without clear plans for the use of these accumulated funds. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Lake Luzerne – Procurement (2022M-95)
… bids, officials could have saved Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases … the Town risks acquiring further goods and services at higher costs than necessary. Key Recommendation Comply …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Olean City School District – Reserve Funds (2022M-187)
… or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels … agreed with our recommendations and indicated they planned to initiate corrective action . Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Jericho Water District – Water Use Charges (2013M-395)
… primarily from water usage charges and real property taxes. The District’s 2012 expenditures totaled approximately … were funded primarily with water rents and real property taxes. Key Findings We found that, except for minor …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of … transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersTown of Tuxedo – Financial Operations (2014M-284)
… January 29, 2014. Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Cherry Valley Fire District - Board Oversight (2019M-141)
… Findings The Board did not: Properly establish reserves or establish a reserve fund policy. Ensure that fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Required Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing Status …
https://www.osc.ny.gov/local-government/required-reportingCUNY Bulletin No. CU-652
… – Semi-Monthly Certification and Paydate Deadlines schedule, payments may be submitted beginning with paychecks … as salary for retirement purposes and are subject to dues. Tax Information CUNY Research Foundation Grant Payments for … and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-652-2019-city-university-new-york-cuny-research-foundationNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … is a New York-based not-for-profit organization authorized by SED to provide Special Education Itinerant Teacher (SEIT), …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manual