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Canandaigua City School District – Procurement (2022M-141)
… officials did not: Adequately seek competitive bids for purchases totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors … approval and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Ellenville Central School District – Network User Accounts (2022M-18)
… 550 network user accounts that were no longer needed. Of the 550 unneeded accounts, 462 were not used to log into … District’s IT system in at least six months from the date of our test. Established written procedures for granting, … changing and disabling user access. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and … The District is governed by an appointed five-member Board of Directors. During 2015, District revenues totaled $1.4 …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… payroll bulletin on updating PayServ Chartfield Strings for lapsing events for deadlines and additional information. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsVillage of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … Key Findings Based on the results of our review, except for certain matters, we found that the significant revenue …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Loan Payroll Deductions – Legacy Reporting
… so members can avoid underpayment — eliminating the risk of default and incurring the tax consequences. Rev. 2/20 … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsOperational Advisory No. 24
… : In preparation for Fiscal Year End 2025-26 the Office of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year regarding needed information and final deadlines pertaining to the end of New York State fiscal year. Chapter XV – End of Year …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesDryden Central School District - Cash Management (2020M-61)
… As a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … monthly cash flow forecasts to estimate available funds for investment. Solicit interest rate quotes and obtain … interest earnings. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… ECA operations were established as required. Fifteen of 113 disbursements totaling $44,166 did not have disbursing … that included the two required authorizing signatures. One of the disbursing orders totaling $15,700 lacked itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNewark Valley Fire District - Board Oversight (2020M-30)
… in the community hall rental process. Documentation of compliance with the procurement policy was incomplete. … and reliable, the Board did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer … not file required annual update documents with the Office of the State Comptroller as of the end of our audit. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… of foreign fire insurance tax proceeds or submit IRS Form 990 as required by law and the Company’s bylaws. Key … all necessary reports as required by applicable laws and regulations. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesWaverly Central School District - Financial Operations (2019M-136)
… whether District officials provided adequate oversight of cash disbursements and payroll processes. Key Findings … whether District officials provided adequate oversight of cash disbursements and payroll processes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Kent Fire District No. 1 - Financial Operations (2019M-37)
… budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. … that are complete and accurate, including estimates of fund balance and realistic estimates of appropriations. Ensure transfers to reserves are included …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Filing the Resolution – Reporting Elected and Appointed Officials
… Online to electronically file the information that is listed on your Resolution instead of mailing the paper … transmitted data is a true and correct statement for each member reported. To begin your online filing, sign … under “I want to,” click the ‘Submit Resolution for Official’ link. If you do not have a username and password, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionOversight of Public Water Systems (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Public Water Systems (Report 2017-S-45 ). About the … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-follow2019 Financial Condition Report – 2019 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial … of $1.3 billion as of March 31, 2019 (compared to a $2.4 billion operating surplus last year), decreasing the GAAP fund balance to $3.4 billion. This operating deficit is one indicator of the …
https://www.osc.ny.gov/reports/finance/2019-fcrAccounts Payable Advisory No. 67
… In situations where circumstances of the COVID-19 pandemic cause agencies to experience a delay in processing vouchers, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestDiNapoli Releases January State Cash Report
… January, which was $582.3 million higher than the Division of the Budget’s (DOB) latest projections and $4.8 billion … The state spent $117.3 billion through the first 10 months of the fiscal year, or $1.1 billion below initial projections … position remains strong.” Year-to-date tax collections of $63.3 billion were $4.4 billion, or 7.5 percent, over last …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportDiNapoli Appoints Top Retirement System Staff
… capable of running one of the largest retirement systems in the nation,” DiNapoli said. “Their combined knowledge of … Crawford Gardner has held several leadership positions in government and labor organizations. Most recently, she … Crawford Gardner joined the State Comptroller’s office in 2014 and held the position of Special Assistant to the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffContract Advisory No. 16
… by the contractor to the contracting agency, the Office of the State Comptroller (OSC), and the Department of Civil Service (DCS). The State Consultant Services … agencies must reach out to their vendors to remind them of this reporting requirement and the deadline. Agencies …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15th