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IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… receives revenues from various sources including a variety of taxes, Federal grants, fees, fines, receipts for … other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and … and to enable State managers to monitor and track the type of revenues the State receives. The product code field can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewWheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in Livingston County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesHammondsport Central School District – Nonresident Tuition (2016M-248)
… The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248South Country Central School District – Procurement (2013M-91)
… was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background … Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective oversight of its service provider contracts to ensure claimed expenses … stated mission is to protect and promote the health of New York State’s diverse population through disease …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsBackground Checks at Municipal Youth Programs (2012-MS-5)
… We also released 8 letter reports to the following: Towns of Amherst [pdf] , Clifton Park [pdf] , Manlius [pdf] and … five municipalities performed some screening, but did not do it consistently or did not document the date and results of the screening process. Fortunately, our …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5RFQual #22-03 – Independent Medical Examiner Services (Individual Physicians)
… Request for Qualifications Issued by the Office of the State Comptroller Issued August 15, 2022 The New York State Comptroller (“Comptroller”), as Administrative …
https://www.osc.ny.gov/procurement/rfqual-22-03Department of Transportation Bulletin No. DOT-39
… not receive Inconvenience Pay for the same period of the employee’s winter maintenance shift. Effective Dates The 2021 … is supplemental taxable income, will be included in the employee’s taxable gross, and is subject to all employment … be calculated using the Aggregate method, based on the employee’s current Tax Marital Status and Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… question posed in the earlier section (Claims Auditing) is no, then some type of action should be taken in most … (such as invoices, purchase orders or receiving slips) is missing, the claim should be held until the supporting documentation is submitted. When original documentation is not provided, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chenango Forks Central School District , Hamburg … and the Tri-Valley Central School District . “In an era of limited resources and increased accountability, it’s … (Erie County) The district was not transparent in its use of capital project funds. The district set aside over $6.6 …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0Corcraft's Textile Procurement Practices
… Supervision. Corcraft's mission is to employ offenders in real work situations to produce quality goods and services … about 2,000 of the State's 55,000 incarcerated offenders in the industry programs it operates at 11 correctional … 2013, Corcraft had 44 textile contracts that began, were in process, or were completed, with a contract value of $32.3 …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesWellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 … at a level greater than needed and that estimates in the annual budget for the planned use of fund balance are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Comptroller DiNapoli Releases Municipal Audits
… Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency and … financial activities. The treasurer withdrew $12,505 in cash from the company’s fundraiser savings account without … as abandoned property even though the funds have been in the custody of the treasurer for over three years. Town of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Town of Shandaken – Payroll (2013M-201)
… employee, $1,800 that he was not authorized to receive. We have referred our report to the proper authorities so that … paying incorrect amounts for their healthcare benefits. We found errors in general fund employee payroll payments …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… not entitled. District officials did not properly monitor life insurance benefits and provided certain benefits without … and ensure that any employee who receives additional group life insurance coverage pays the correct premium. Prepare …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Fuel Purchases
… Purpose To determine whether the whether the Rochester-Genesee Regional Transportation Authority … Authority had separate agreements with four counties, a school district, and a private company to supply fuel to its six …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesCentral Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the District’s budgets and financial condition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent … employees earned 2,213 more hours of leave than employees in the collective bargaining agreements, valued at $110,500. Four NC employees were paid for 265 more hours of unused vacation leave than limits …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Comptroller DiNapoli Releases Municipal Audits
… County) Authority officials did not establish an adequate system of internal controls over water charges. No one … Housing Costs associated with the department of social services’ temporary housing program are higher than in four …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… and supporting documentation of separation payments for the period July 1, 2012 through April 12, 2016. … Board of Education. The District’s reported expenditures for the 2015-16 fiscal year totaled approximately $68.4 … do not maintain adequate supporting documentation for each separation payment. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-and