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Albion Central School District – Financial Management (2021M-200)
… officials adopted realistic budgets and properly managed fund balance and reserves. Key Findings The Board and … participated in the budgeting process or identify what reports the Committee receives or how they are reviewed. … taxes than needed and resulted in the accumulation of surplus fund balance in excess of the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200X.1 Overview – X. Guide to Vendor/Customer Management
… and customize their own Local Customer File. All customers in the Business Units’ Local Customer file are unique to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewSelected Payments for Special Items Made to Arden Hill Hospital From January 1, 2011 Through March 31, 2011
… We reviewed six claim payments (totaling $227,787) to Stony Brook for special items and determined Empire overpaid them … by $78,452. Key Recommendations Recover the $78,452 from Stony Brook for the overpayments we identified in this audit. …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-arden-hill-hospital-january-1-2011-through-march-31Accounts Payable Advisory No. 68
This section provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office of General Services centralized contracts
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesDalton-Nunda Central School District – Financial Management (2020M-92)
… exceeded the statutory limit by more than $1.3 million or 8 percentage points and two general fund reserves were … with our recommendations and indicated they have initiated or planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92College at Cortland – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … costs totaling $696,909. Key Findings The travel expenses for the five College employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesUniversity at Buffalo – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … Audits/Reports of Interest State University of New York College at New Paltz: Selected Employee Travel Expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesMitchell-Lama Vacancies
… Objective To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) … is charged with promoting the quality and affordability of NYC’s housing. In NYC, there are 93 HPD-supervised Mitchell-Lama rental and …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesBethpage Public Library – Procurement (2019M-219)
… $104,572. The Director presented questionable quotes to the Board and did not properly seek competition for … contracts, including contracts totaling $44,864 awarded to a company to which the Director had close personal ties. Officials did …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219DiNapoli Statement on Charges Against Former Delhi Village Clerk
… her colleagues and the public by allegedly writing $4,788 in village checks to herself for her personal use. She now …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkCompliance With the Safe Schools Against Violence in Education Act
… Purpose To determine whether school districts outside of New York … and accurately reporting statistics on crime and incidents to the State Education Department (Department). We also …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actSeized Assets Program
… 5,047 pending seized assets valued at $2.012 billion. Funds received from forfeited assets are to be used to … over to the Office of the State Comptroller’s Office of Unclaimed Funds. Individual troops did not always report … should be turned over to the State Comptroller’s Office of Unclaimed Funds. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programSelected Employee Travel Expenses
… commuting costs. Work with the Comptroller's Division of Payroll, Accounting and Revenue Services to take any …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include lodging, meals, car rentals, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesSelected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … Department had identified associated with this employee. Key Findings Travel expenses totaling $466,301 for 14 of the … expected work-related mileage by more than 2,000 miles. Key Recommendations Strengthen oversight of travel expenses …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … agency fees. As part of a statewide audit initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesState Agencies Bulletin No. 930
… that will be used as the return address on employee Form W-2 Wage and Tax Statements for 2009. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/930-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1015
… the option to purchase paper savings bonds through payroll deduction. Affected Employees Employees who have an … it is ending the sale of paper U.S. Savings Bonds through payroll deduction as part of a “go green, save green” … OSC Actions OSC will automatically end employee payroll deductions for U.S. Savings Bonds. A new row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1015-termination-deduction-code-101-bondsShort Term Interest Pool (STIP) Increase
… of 2015 – A.7509 (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is … to hold in indebtedness of certain agencies, corporations and bank or trust companies. Memo Bill Text Status … Allows for an increase in the dollar amount the Comptroller is …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseAnnual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-audit