Search
VI.2.B Policies/Laws – VI. Budgets
… default. This functionality requires that parent and child budgets be aligned and all budgetary transactions originate at the child budget level, thereby allowing the system to roll-up … for Liability Periods, Appropriation Periods and Lapse dates. State Finance Law §49 governs the segregation of lump …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to … billing, collecting, and remitting the appropriate amount of Surcharges to which the State is entitled; and if the … services provided to customers whose primary place of use is within New York State. Surcharge revenue is used …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeHudson Valley Community College – Tuition and Fees (2016M-348)
… all sequentially numbered receipts and other documents when conducting file maintenance procedures. Regularly review …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Sullivan 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-55Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… complete report - pdf] Audit Objective Determine whether Batavia City School District (District) officials … Determine whether Batavia City School District District officials appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryArkport Central School District – Payroll (2016M-338)
… Purpose of Audit The objective of our audit was to evaluate the accuracy of … Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in Allegany County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Liberty Central School District – Financial Operations (2016M-25)
… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools … purposes. Monitor cost-effectiveness of participation in the National School Lunch Program Community Eligibility …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Town of DeKalb – Financial Management (2016M-427)
… of our audit was to review the Town's financial operations for the period January 1, 2015 through June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Garrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, … Key Findings The District overestimated appropriations in the adopted budgets from 2010-11 through 2014-15. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Etna Volunteer Fire Department - Procurement (2019M-48)
… complete report - pdf] Audit Objective Determine whether the Board established adequate controls over procurement. Key … their efforts to obtain competition for purchases. The Board did not establish policies or procedures for the … disclose their interest in contracts. Key Recommendations The Board should: Ensure Department officials seek, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Lima Public Library – Procurement (2017M-295)
… 1, 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston … Lima Public Library Procurement 2017M295 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Oceanside Union Free School District – Professional Services (2016M-281)
… period July 1, 2014 through April 19, 2016. Background The Oceanside Union Free School District is located in the Town … Oceanside Union Free School District Professional Services …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281State Agencies Bulletin No. 1995
… Nurse 1 005598 5500510 Nurse 2 005601 5500520 Nurse 2 Rehab 005609 5500550 Nurse 3 Gertrc 019080 5500533 Nurse 3 Rehab 016305 5500535 Nurse Admr 1 005636 5510701 Nurse Admr 1 Rehab 005638 5510730 Nurse Admr 2 Rehab 005642 5510770 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Audits
… program. Inaccuracies and system deficiencies were found in two critical databases. Such deficiencies diminish the … deposits to accounts; and ensuring all accounts are used for appropriate business purposes. These weaknesses increased … Compliance with the Reimbursable Cost Manual (2016-S-42) For the three fiscal years ended June 30, 2015, auditors …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsCompliance With State Arts Education Requirements
… reduces the risk of students dropping out of school and helps them develop their creativity, motivation, communication skills and leadership capability. According to New York State … from the cohort of 51,874 students who entered high school in 2007 and graduated with high school diplomas in 2011. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsOpinion 2000-1
… of immunity because of their involvement in the fatal shooting of a civilian. The grand jury determined that the shooting was justified and no criminal charges were …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 2003-2
… the opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village) TOWNS -- Powers and Duties (authority to form joint fire district in coterminous town/village) …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Village of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… of our audit was to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, … with revenues of approximately $3.4 million derived from billing area school districts for resident pupils and from … Elmwood Village Charter School Student Enrollment and Billing 2013M174 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Borough of Manhattan Community College – Controls Over Bank Accounts
… for more than 269,000 degree-credit students and 247,000 adult, continuing, and professional education students. BMCC, …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accounts