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Town of Stockton – Financial Management (2014M-90)
… did not adopt a policy to address the level of unexpended surplus funds; as a result, the general and highway town-wide funds have accumulated an excessive amount of unexpended surplus funds. The Board has consistently overestimated …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… The Board did not adequately monitor financial operations, with unexpended surplus funds increasing by more than …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list and remove and/or return …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTown of Thompson - Board Oversight (2018M-69)
Town of Thompson Board Oversight 2018M69
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Sullivan County – Time and Attendance (2017M-55)
Sullivan County Time and Attendance 2017M55
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Village of Walden – Financial Condition (2017M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village … 1, 2016 through September 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange … Village of Walden Financial Condition 2017M255 …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… charge cost transactions. This is the default status used when a project is established in the SFS. HOLD - Projects … as a temporary way to stop transactions from processing on a grant that has an unresolved issue. Agencies can request … Agencies can request this status or OSC can impose it. CLOSED - The grant has been officially closed by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… example, if you contract with an IT vendor to administer patch management with the goal of ensuring that patches and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesCUNY Bulletin No. CU-846
… Date above. Have an Employee Status of Active, Leave With Pay with an Action/Reason code of Paid Leave of Absence/MLS (Mil Stip) or Leave of Absence with an Action/Reason code of Leave of Absence/PFL (Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-846-city-university-new-york-cuny-ratification-bonus-paymentEarly Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by the Early Education Center (Center) on its Consolidated … To determine whether the costs submitted by the Early Education Center Center on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualControls Over Cash Advance Accounts
… result of increased credit card usage, the activity in the Home Office Advance Account, with an authorized balance of … the duties related to maintaining this account. Review the Home Office advance account usage and reduce the authorized …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … the origin of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andMandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member … member is in a contributory plan, they must purchase this service credit to avoid a reduction in their retirement … will receive a notification letting you know that their service credit purchase (SCP) deduction has changed. The …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… 4.A - Not-for-Profit Prompt Contracting of this Guide. In the event that the Agency does owe interest, the interest rate used in the late contract interest calculation is based on the … Late Charge screen. Bulkload Agencies must enter an “N” in the Interest Eligible field. Payment Date – Enter the date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Children’s Education Services, Inc. (CES) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the … rates set by SED. The reimbursement rates are based on financial information, including costs, that CES reports …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Authority (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in its 2020-2024 … is dealt with. “There is a lot at stake for riders and toll payers. The MTA must be transparent and communicate how …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planCooperstown Central School District – Financial Management (2024M-65)
… closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of LaFayette Central School District , Waterford-Halfmoon Union Free School District and the West Buffalo Charter School . "In an … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of LaFayette …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… Schuyler Heights Fire District – Controls Over Claims Processing (Albany County) Except for some minor exceptions, the claims reviewed were adequately supported and were for proper … was for the 2010 fiscal year, which was filed in October 2013, more than two years late. Town of Wilson – …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits