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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, … is located in the Town of Middletown in Delaware County and has a population of approximately 350. The Village is …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns … The Board adopted budgets for the general fund that were not structurally balanced because the Board routinely relied …
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)
… November 30, 2013. Background The Springs Union Free School District is located in the Town of East Hampton in … by an elected five-member Board of Education, operates one school with 636 students attending kindergarten through … for 284 students in grades 9 through 12 who attend other school districts. Budgeted appropriations for the 2013-14 …
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
… require a rate other than the standard rate, or require a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency …
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)
… determine whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over … Key Findings The former Superintendent and Director of Business Services did not provide sufficient oversight over … establishes procedures for filing claims with Medicaid for support services provided to Medicaid-eligible students. …
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)
… in accordance with its bylaws which stipulate that a Board composed of seven elected members is responsible for … books and records in January 2015 or 2016. The credit card policy lacks a requirement for receipts and … and responsibility and the procurement policy does not include thresholds or information required to be …
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)
… located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the … obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the … revenues and appropriations to the average of the actual results for the past two years and projected results for this …
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
… The town's accounting records did not include a part-town (PT) general fund. General fund PT revenues and expenditures were not properly allocated. As … years. City of Sherrill – Payroll and Community Activity Center Cash Receipts (Oneida County) City officials …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-17
… volunteer firefighters attending emergency medical service conference); (reimbursement of volunteer firefighters for … firefighters attending an emergency medical services conference if the board of fire commissioners, based on a … firefighters who attend an emergency medical services "conference", presented by a State agency, which includes …
https://www.osc.ny.gov/legal-opinions/opinion-96-17How the Program Works – Contribution Stabilization Program
… annual contribution according to its usual procedures. The CSP does not change these procedures or the method for determining annual contribution rates. For purposes of the CSP, the normal annual contribution is the employer’s … Explaining the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksState Comptroller DiNapoli Releases School Audits
… his office completed audits of Cairo-Durham Central School District , Elmwood Village Charter School , Islip Union Free … Central School District – Information Technology (Greene County) The district has computer/Internet use policies, but … Village Charter School – Building Acquisition (Erie County) The building selected by the board appears to meet …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cazenovia Central School District – Information Technology (Madison County) … private and sensitive information (PPSI). Hamburg Central School District – Continuing Education (Erie County) Auditors …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsOtsego County – Cost of Temporary Housing (2015M-97)
… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary housing program for the period January 1, … Otsego County Cost of Temporary Housing 2015M97 …
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)
… Department. Budgeted appropriations for the 2014 fiscal year are $168,348. Key Findings The Board is making …
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)
… Purpose of Audit The purpose of our audit was to review highway department operations for the period … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Village of Nassau – Budgeting (2018M-3)
… Findings General fund appropriations exceeded expenditures by an annual average of $118,599 (20.9 percent) for 2014-15 … The general fund’s unrestricted fund balance increased by $97,547 (25.7 percent) to $477,621 over the past three …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
… accrual records for five of the seven Business Office employees were overstated by a total of 272 hours. The … leave more than his collective bargaining agreement (CBA) allowed. Key Recommendations Develop and implement … employees’ leave accrual records for compliance with CBA terms and maximum leave balances and correct any …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Vendor File Advisory No. 11
… correct bank account or address. The “Location” section of the Vendor Record contains business values defined by the … based on the vendor’s preference. If the agency is unsure of which Location to choose for the transaction, agency staff …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationVoorheesville Central School District – Extra-Classroom Activities (2017M-181)
… The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany … receipts or prepare adequate accountabilities for all collections. The central treasurer made disbursements … treasurers maintain adequate supporting documentation for all ECA fund collections. Ensure that disbursement requests …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m