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Village of Cambridge – Payroll (2015M-74)
… established effective internal controls over payroll for the period June 1, 2013 through December 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.28 … Board did not establish, document and approve pay rates for all employees, and some employees did not receive the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Mill Neck – Financial Management (2014M-358)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through May 31, 2014. Background … has a general fund budget of approximately $2.6 million for the 2014-15 fiscal year. Key Findings The Board has not … underestimated revenues and overestimated expenditures for the 2011-12 through 2013-14 fiscal years. Village …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over payroll and the claims audit process … 2014. Background The Village of Cape Vincent is located in Jefferson County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether … 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a population of approximately 770. … did not require an annual audit of the Clerk-Treasurer’s records and reports. The Village paid claims totaling …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. … with approximately 885 students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million. Key Findings … The District lacks appropriate policies and procedures for the extra-classroom activity fund. A faculty auditor had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… to students were nutritious and prepared economically for the period July 1, 2013 through February 13, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $501,900. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mVillage of Westfield – Water and Sewer Operations (2014M-209)
… was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background … four Trustees and a Mayor. Budgeted appropriations for the 2013–14 fiscal year totaled approximately $8.5 … all unpaid accounts. The Village did not charge penalties for late payment of water and sewer rents and did not adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209State Comptroller DiNapoli Releases School Audit
… ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning experience for …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditSouth Seneca Central School District – Financial Management (2015M-255)
… elected seven-member Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total … a plan to determine appropriate and necessary reserve fund balance levels or defined its intentions for using … plan for a three- to five-year period. Adopt a reserve fund plan which addresses the accumulation and use of reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Rye City School District – Payroll and Leave Accruals (2016M-169)
… and to determine if the District properly accounted for leave accruals for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $82.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Saratoga Springs City School District – Fund Balance (2016M-99)
… of our audit was to assess the District’s fund balance for the period July 1, 2012 through June 30, 2015. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $117 … Finding The District’s reported unrestricted fund balance for the past three years was understated because the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99White Plains City School District – Procurement of Professional Services (2014M-240)
… audit was to review the District’s process and procedures for procurement of professional services for the period July 1, 2012 through April 30, 2014. … seven-member Board of Education. Budgeted appropriations for the 2013-14 fiscal year were approximately $193 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mCanastota Central School District – Payroll (2016M-56)
… Purpose of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June 30, 2015. … employment contracts. … Canastota Central School District Payroll 2016M56 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Mineola Union Free School District – Competitive Quotations (2015M-313)
… District’s internal controls over the procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $87.8 … The Board does not have written guidelines or procedures for seeking competition for purchases that are not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Locust Valley Central School District – Competitive Quotes (2016M-131)
… procedures related to the purchase of goods and services for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $77.6 … officials did not consistently adhere to written policies for obtaining competitive quotes. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… of our audit was to evaluate BOCES’ purchasing practices for the period July 1, 2014 through May 19, 2016. Background … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $56 … or circumstances when soliciting proposals or quotes for professional services is required. Bid specifications for …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Opinion 95-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … by L 1990, ch 655, which provide for the disposition of property obtained from successful civil forfeiture actions. … to general fiscal and budgetary controls (see, e.g., Town Law, §§103[1], 150; Village Law, §§5-500 [1], 8-800). …
https://www.osc.ny.gov/legal-opinions/opinion-95-8CUNY Bulletin No. CU-639.1
… March 28, 2019 OSC Actions OSC will automatically increase the bi-weekly deduction for Union Dues (Code 254) from $24.03 … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6391-district-council-37-local-2627-dues-increaseTravel Advisory No. 16
… : GFO Update – Chapter XIII, Section 9 - Allowed Values for Processing Payments in SFS Reference : Guide to Financial … Operations: Chapter XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance : The Office of the … Chapter / Section Name Description XIII.9 Allowed Values for Processing Payments in SFS – Business Purpose Updated the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsState Agencies Bulletin No. 1404
… compensation-related benefits are not eligible for salary deferral under the New York State Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensation