Search
Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… to review the Town’s internal controls over the Justice Court’s (Court) financial operations and the Highway Department’s … $3.57 million. The Town has two elected Justices and two Court clerks with financial responsibilities related to Court … review the Towns internal controls over the Justice Courts Court financial operations and the Highway Departments payro …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mFranklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Town of Rensselaerville – Financial Operations (2012M-168)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, through April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a … Town of Rensselaerville Financial Operations 2012M168 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… audit was to review the Board’s oversight and the Town’s cash receipts and disbursements processes for the period … of any of the Town officers and employees that handled cash. Neither Code Enforcement Officer maintained records for … our audit was to review the Boards oversight and the Towns cash receipts and disbursements processes for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … the Board did not properly award two of these contracts − for public works projects and sidewalk replacement services − …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Selected Aspects of Discretionary Spending
… lowest reasonable costs to obtain the benefits intended from such expenditures. Key Recommendation Examine written …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1State Comptroller DiNapoli Releases School District Audits
… a disaster recovery plan template, a key component of an IT contingency plan. Although the district paid for a … it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible … with the tax levy limit because it includes a tax levy of $22,922,337, which is within the limits established by …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… points. As of June 30, 2019, the District overfunded one reserve by $820,000. South Colonie Central School …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1354
… to the new accounting structure (Chart of Accounts) in SFS Affected Employees The accounting, reporting and … Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide Financial System. … D report layouts as well as any data entry changes for on-line users will be provided in a separate bulletin at a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financialSullivan County – Fiscal Stress (2013M-81)
… determine the financial health of the County and identify causes of any identified fiscal stress from January 1, 2011, … an increased workload of the remaining staff. The County does include a five-year capital plan in their adopted …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81State Agencies Bulletin No. 1664.1
… SUNY and CUNY) Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to … are properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionComptroller DiNapoli Releases School Audits
… operating surpluses totaling approximately $1.5 million for this period. Despite the operating surpluses, the … reserves in accordance with statutory requirements. For the five fiscal years ending June 30, 2013, district … contract increases the likelihood that taxpayers have paid for goods and services that have not been received. …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of … continued this positive trend in the 2015 budget. Orange Lake Fire District – Budgeting Practices (Orange County) The …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-266.4
… who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all … Updated Procedures for Initiating or Terminating Payroll Deductions for Union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollComptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1XIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… reimbursement, receiving no reimbursement, or owes money to the State (i.e., Due to State.) Employees should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionDiNapoli Releases Bond Calendar For First Quarter
… by the Comptroller. The prospective first quarterly calendar includes anticipated bond sales by the following … Bridge & Tunnel Authority (TBTA). The detailed forward calendar can obtained at: …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterCompliance With State Arts Education Requirements
… (SED) Regulations, each high school student must earn at least one unit of Arts education (i.e., visual arts, … music, dance, or theater) during their stay to receive a high school diploma. SED Regulation 100 states that qualifying Arts courses must: Be taught by individuals who are certified Arts …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsState Comptroller DiNapoli Releases School Audits
… to finance operations, none of the fund balance was used for operations for the 2013-14 through 2015-16 school years. When the amount … treasurers did not issue duplicate press-numbered receipts for extra-classroom activities' collections. Find out how …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… for Boys , Central Islip Union Free School District , Fort Ann Central School District , Northeast Central School … no assurance that the district is being billed correctly. Fort Ann Central School District – Fund Balance Management … School for Boys Central Islip Union Free School District Fort Ann Central School District Northeast Central School …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0