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Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… our audit was to assess the Village’s financial condition and the Clerk-Treasurer’s maintenance of the financial records and reports for the period June 1, 2015 through August 5, 2016. … Continue to actively pursue collections for outstanding real property taxes and water rents. Audit, or provide for an …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Tupper Lake Central School District – Financial Condition (2014M-151)
… through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in … unanticipated expenditures and/or revenue shortfalls. The school food service fund was not self-sufficient and required …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… by an elected five-member Board of Education, operates one school with 636 students attending kindergarten through … for 2011-12 and 2013-13 exceeded actual expenditures by $3.5 million. The Board consistently appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR … providing goods or services prior to OSC approval of a contract assumes a risk of non-payment or reduced …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Employee fringe benefit and indirect costs are permissible charges to federal grants. At the beginning of each fiscal year, the Division of … government may request the negotiation of a separate rate for distinctive programs instead of using the standard rate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… and Treasurer assign financial duties so that one person does not have custody, recordkeeping responsibilities, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsThurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial … was made by members of the finance committee prior to payment. The finance committee did not complete an annual … for receipts and procedures for monitoring credit card use to promote accountability and responsibility and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11State Comptroller DiNapoli Releases Municipal Audits
… that the town will be unable to resume critical operations if a system failure occurs. Johnsonville Fire District – … (Rensselaer County) Except for minor exceptions which we discussed with district officials, all of the claims … – Financial and Capital Planning (Ulster County) The board does not have a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-17
… in fire science is a "course of instruction" within the meaning of section 72-g. Thus, we concluded that a fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-17How the Program Works – Contribution Stabilization Program
… determines an employer’s annual contribution according to its usual procedures. The CSP does not change these … NYSLRS compares the employer’s normal annual contribution to the graded contribution to determine if the employer is eligible to amortize or …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksComptroller DiNapoli Releases School District Audits
… approximately $22 million in revenue within five years. If additional funding sources are not found, the revenues …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… era of limited resources and increased accountability, it's critical that schools make every dollar count," DiNapoli … appears to meet all of the needs identified on the school's facilities requirements checklist. However, a sufficient … did not seek competition or properly administer or award competitive bids for purchases totaling $13 million. …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1V.3.E Programs – V. Chart of Accounts (COA) Governance
… this topic, visit job aid Reporting Tree published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in … Statewide Program Reporting Tree can be found on the SFS Coach and is organized as follows: Level 1: Total Programs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsOtsego County – Cost of Temporary Housing (2015M-97)
… counties to identify critical differences in the strategies employed for temporary housing. … Otsego County …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Claryville Fire District – Budgeting Practices (2014M-59)
… needs without sufficient information. The District does not have a written capital plan, with an equipment …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Town of Colden – Highway Operations (2017M-127)
… operations for the period January 1, 2016 through April 21, 2017. Background The Town of Colden is located in … obtaining competitive bids. The Board did not adopt a fleet management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of vehicles and equipment. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Village of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted budgets based on … fund balance increased by $97,547 (25.7 percent) to $477,621 over the past three years as of May 31, 2017, …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
… Purpose of Audit The purpose of our audit was to determine whether Business Office employee leave accrual … Recommendations Develop and implement written procedures to provide details for the maintenance of leave accrual …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Vendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location … contains business values defined by the vendor. Although a vendor must designate one Location as a “default” Location, …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-location