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Accounts Payable Advisory No. 68
… Subject: GFO Section XII.10.D Updates Reference: Guide to Financial Operations (GFO), Chapter XII, Section 10.D – … value for moving services. Each agency is required to complete a streamlined bid process, referred to as a “best …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesTown of Johnsburg – North Creek Water District Charges (2023M-51)
… The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in water revenues it was entitled to . Officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed … fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 … the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Village of Lewiston – Purchasing (2013M-45)
… the water and sewer funds combined. Key Findings We tested 36 claims totaling $214,207 made from June 1, 2011, to … policy-required checklist was not attached to any of these 36 claims. The use of the checklist will increase the … adhere to GML or the procurement policy. Twenty-one of the 36 claims did not comply with GML or the quote requirement of …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Ticonderoga Central School District – Financial Condition (2013M-154)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… and administrative rights, backups, adjustments, audit trail reports, restricting personal use and connecting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of East Hampton – Information Technology (2015M-187)
… policies to address user access, data backups, remote access or password security and management. Officials … procedures to address internal user access, data backups, remote access and password security and management. Establish …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
East Brentwood Fire District Control Environment and Expenditures 2015M112
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112City of Yonkers – Budget Review (B6-14-14) - Revised
… begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedFillmore Central School District – Reserve Funds (2016M-386)
… 675 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2016-17 … debt service expenditures in compliance with statutory requirements. If all associated debt has been repaid, the … general fund. Prepare and provide an annual report to the Board for reserves that includes all the required elements of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… were approximately $78.6 and $78.7 million, respectively. Key Findings The District has an opportunity to save on … costs by reducing excess capacity on buses, decreasing the number of spare buses in its fleet and increasing the … savings and as much as $1.4 million in avoided future bus replacement costs. District officials can improve the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesTown of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … adopted budgets that did not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… authorized by the following voter-approved bond acts: Pure Waters, Environmental Quality (1972), Environmental Quality …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… were paid, and had not established adequate controls over credit card use. The Town’s accounting records and resultant … Continue to thoroughly audit and approve claims prior to payment, including all credit card purchases. Monitor the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … a policy or plan for accumulating and using reserves funds to ensure that the amounts are necessary, reasonable and in … and the budgets were not revised during this period to provide for the year-end increases made to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Oneonta City School District , Quogue Union Free School District , Voorheesville Central School District and the Yorktown Central School District . … announced his office completed audits of Oneonta City School District Quogue Union Free School District …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Regional Land Banks Fighting Urban Blight
… to return them to productive use though redevelopment or demolition. “The surge in foreclosures and vacant, … stop the erosion of local tax bases and return economic vitality in disadvantaged communities.” DiNapoli’s report … in their inventories, one-third of which are vacant lots or land, or properties slated for demolition. In many cases, …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli Releases Bond Calendar for Second Quarter
… being contemplated by: the Environmental Facilities Corp., the City of New York, and the New York City Housing …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… from the WCB, stating there are no outstanding appeals affecting this decision; and evidence verifying the … to the Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email addressed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitLump Sum Payments – Legacy Reporting
… include a lump sum payment for up to 30 unused vacation days in the calculation of a three-year final average salary. … the calculation of a retirement benefit. Report up to 30 days of unused vacation paid at retirement or termination for … (at termination or retirement) Reportable — Up to 30 days for Tier 1 members with date of membership before …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-payments