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Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… fund reserves totaling approximately $1.7 million were not supported by a plan or other documentation validating the … list disclosed that five of them valued at $6,000 were still in use at the District. Key Recommendations Identify …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsDiNapoli: State Tax Revenues Down $3 Billion
… State Comptroller Thomas P. DiNapoli. “Revenues are down and New York continues to withhold billions of dollars in … because rising infection rates may force more shutdowns and even greater economic damage. Washington must respond … end of the fiscal year. October Cash Report Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… distinct and separate from the Town of Afton, and located in Chenango County. The Board of Fire Commissioners consists … each attached invoice; however, the Board has no process in place to verify it is approving all claims for payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency (DCIDA) management … comprises seven members who are appointed by the Dutchess County Legislature. DCIDA reported 33 active projects … agreements with 21 businesses. Key Findings The Dutchess County Industrial Development Agency (DCIDA) Board did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementSUNY Bulletin No. SU-170
… 7/1/10. Employees in Bargaining Unit 13 must be Active or on an approved leave on 6/30/10 and at the time of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialCredit for Previous or Military Service – State University Police Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/credit-previous-or-military-serviceComptroller DiNapoli Releases State Audits
… in September 2014, identified $694,227 in drug rebate and discount revenue that was not credited to the Department of … UHC remit to the department the $694,227 in rebate and discount revenue identified by the audit, and fully comply … including remitting $670,470 in additional drug rebate and discount revenue to the department. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsSt. Lawrence County – Financial Condition (2013M-46)
St Lawrence County Financial Condition 2013M46
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Franklin County – Fiscal Stress (2013M-252)
… the period January 1, 2009, to June 30, 2013. Background Franklin County is located in northeastern New York State and … Franklin County Fiscal Stress 2013M252 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls are adequate to ensure that financial activity is properly recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsWaverly Central School District – Financial Condition (2013M-148)
… District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings The Board and District … of $1.8 million less than budgeted appropriations each year. For the fiscal year ended 2012, the District’s actual … aggregate appropriated unexpended surplus of more than $4.7 million, an average of more than $940,000 annually, which …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… showing fundraising profitability were not completed. Student treasurers did not maintain independent ledgers … receipts that are remitted to her for deposit and that student treasurers complete profit and loss statements in a … profitability of all fundraising activities. Ensure that student treasurers maintain independent ledgers showing all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLaurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … the planned balances to be accumulated in each reserve and how the reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Security Over Critical Information Systems
… and student records. The Department is responsible for safeguarding its data and for ensuring the confidentiality, integrity, and availability …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsDiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… quarter based on solid performance in domestic and global equities markets," DiNapoli said. “Our goal is always to grow … percent of its assets invested in publicly traded domestic equities and 16.9 percent in non-U.S. and global equities. The remaining Fund assets by allocation are …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… Indirect costs are costs for activities that benefit more than one program or … or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. … indirect costs will be reimbursed and the method or basis for allocation should be identified. In situations where the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… for all localities totaled more than $1.5 billion, up $175 million from October 2020. This growth continues the … increase also surpassed pre-pandemic levels and was up 7% (or nearly $101 million) over October of 2019. “Sales … for all localities totaled more than $15 billion up $175 million from October 2020 …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020DiNapoli: Local Sales Tax Collections Up More Than 17% in November
… totaled almost $1.6 billion, up $235 million from November of last year. Collections for the month were also notably … levels, up 9.2% (or $133 million) from November of 2019. “As has been the case the past several months, … over last year,” DiNapoli said. “Although the bulk of holiday spending is expected to be reflected in December …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 1, 2012 through June 30, 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson … Comsewogue Public Library Cash Disbursements and Procurement 2013M316 …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316