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Livonia Central School District – Software Management (2016M-293)
… Purpose of Audit The purpose of our audit was to assess the District’s software management for the period … Key Recommendations Update the acceptable-use policies to include specific guidance related to software downloads and installations as well as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Friendship Central School District –Procurement (2016M-175)
… The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the requirements of this policy or require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Northeastern Clinton Central School District – Payroll (2016M-76)
… is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The District, which operates … employees were overpaid by a combined total of $9,630 and one employee was underpaid by $551. Key Recommendations Adopt written policies and procedures for processing payrolls, clearly establishing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Town of Guilford – Budgeting (2023M-144)
… realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance … by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway fund. The Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Willsboro Central School District – Student State Aid (2023M-119)
… manner for all special education students. Review all unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Review of Collecto, Inc
… Inc. (Collecto) under contract TQ00030 were appropriate and properly supported. Background Downstate contracts with … rates based on the amount collected by account type and size. Key Findings Of the $29,288 we examined, we found overpayments of $14,355 and additional potential overpayments of $2,664. The …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incState Agencies Bulletin No. 1914
… is to notify agencies of an automatic dues increase and a one-time retroactive adjustment. Affected Employees … currently in, or were previously in, Bargaining Units 01 and 21 at any time since 04/01/2020, with union dues withheld (Code 291 for BU01 and Code 491 for BU21) are affected. Background NYSCOPBA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … in the tentative budget are reasonable. The town’s 2020 tentative budget includes a proposed tax levy of … reasonable, however, the city did not appropriate any fund balance as a financing source in the 2020 general, water and …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsTown of Butternuts – Disbursements (2021M-62)
… not provide adequate oversight of the disbursement process and exceeded its authority under New York State Town Law (Town Law) by authorizing insurance claims and annual contracts to be paid before audit and approval. The Board also exceeded its authority under New …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through … meetings. However, the heavy reliance on appropriated fund balance as a financing source in the annual budgets has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287V.3.I Class – V. Chart of Accounts (COA) Governance
… the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds … captures the Period of Probable Usefulness PPU for General Obligation GO Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classTown of Richmondville – Administration of Grant Moneys (2013M-374)
… County, is governed by an elected five-member Town Board and has a population of approximately 2,600 residents. A … funded by economic development grants, bank financing and private moneys from the developer. The facility opened in … failed to properly administer some aspects of the grants and may have to pay for a required audit because the …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town of Goshen – Police Payroll (2014M-244)
… controls over the Town’s police payroll processing for the period January 1, 2012 through April 7, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $10.3 million, of which about $1.2 million was for police protection. Key Findings Police Department members …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… and real assets (13.32%) and credit, absolute return strategies, and opportunistic alternatives (8%). The Fund’s …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterOther Bulletin No. 20
… code must be evaluated and if an update is required, the new increment code must continue to reflect payment … results in a salary below the Job Rate of the grade of the new position) effective after receiving the April 2014 SCF … OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-20-april-2014-state-university-construction-fund-scf-civilOther Bulletin No. 47
… to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-47-april-2019-state-university-construction-fund-scf-civilXII.6.A Paying Another State Agency – XII. Expenditures
… from one Business Unit to another require the use of the Special Use Vendor IDs called Interagency Vendor IDs. The … (VMU) has populated the New York State Vendor File with Special Use Vendor IDs as well as the Centralized Customer ID … Unit creates an invoice using its own internal billing procedures and sends a paper invoice to the SFS Online …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyVillage of Schoharie - Board Oversight (2018M-184)
… receipts and disbursements duties with little oversight from the Board. The Board has not audited, or contracted for … supporting records. Monitor and enforce policies governing comp time leave accrual that address the accrual, use and payout of comp time. Except as specified in Appendix A, Village …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Vendor File Advisory No. 4
… X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . … Agency help is needed to ensure prompt vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationConesus Volunteer Fire Department – Financial Controls (2014M-42)
… is affiliated with the Conesus No. 1 Fire District and provides fire protection services to the Town. … a system of internal controls consisting of policies and procedures over financial transactions and reports. The Treasurer does not perform bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42