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Community College Safety Reporting (2015-MS-2)
… statistics to the United States Department of Education (DOE) annually. Key Findings None of the community colleges … had inaccurately reported crimes in its ASR and to DOE. Herkimer and Niagara published ASRs with crime … that did not match the statistics they reported to DOE. Fulton could not support it had distributed the ASR in …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… Genesee County Industrial Development Agency Project Approval and Monitoring 2014M66 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audits
… online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… District officials implemented a well-designed system of internal controls over the claims audit process. Due to this system of internal controls, auditors designed our testing to … consistently. They reviewed 110 claims totaling $414,749 of the 1,104 checks paid during our audit and found that the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0New York State Comptroller DiNapoli Statement on MTA Finances
… July Financial Plan projects the budget for all five years of the plan period will be balanced on a recurring basis, a remarkable achievement given the dire state of the MTA’s fiscal affairs at the start of the year. … plan also incorporates wage increases that reflect the Transport Workers Union's bargaining pattern eliminating some …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesCUNY Bulletin No. CU-735
… units will be affected. NY Barg U Descr (NY Barg U) TC Proff Staff Congress U2 Unrepresented Group U6 … Criteria All the employees in the above bargaining units (TC, U2, U6, TQ, U5) are required to be covered under this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsTaxes – 2021 Financial Condition Report
… the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second largest tax revenue source, … 2020, a decline from $342 in 2019. At the local level, property tax revenues are the largest single tax source overall. Over 62 percent of all property taxes in New York are collected by school districts. …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesContract Advisory No. 25
… Subject : Electronic Documents Submission System (EDSS) Guidance : The … State Comptroller's Bureau of Contracts (BOC) launched the Electronic Documents Submission System (EDSS) 5/9/2017. EDSS … Records and CRERs should be submitted to BOC through the Electronic Documents Submission System (EDSS). No other form …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssWellsville Central School District – Financial Management (2017M-159)
… The Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, which is governed by an … taxes at a level greater than needed and that estimates in the annual budget for the planned use of fund balance are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Background The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The … operates 10 schools with approximately 3,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andRoxbury Central School District – Financial Condition (2013M-207)
… 23, 2013. Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed by the Board of Education which comprises five … upon all information available at the time the budget is developed. Review all reserve balances and determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207East Moriches Union Free School District - Budget Review (B7-15-5)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Central Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the District’s budgets and financial condition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… procedures for granting, changing and terminating access rights to the District’s financial system. The Board has not … procedures for granting, changing and terminating access rights to the financial system. Ensure that each financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mState Comptroller DiNapoli Releases Municipal Audits
… personal, private and sensitive information (PPSI) policy. In addition, county officials did not provide cyber security … communicated confidentially to officials. Town of Oyster Bay – Financial Condition Management (Nassau County) The … plan, fund balance policy and reserve policy. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsIX.7.K Record Retention – IX. Federal Grants
… Schedule for New York State Government Records as published by the New York State Archives and Records for … disposition schedules for state government agencies are published on the State Education Department's website at: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable … in expenditures for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment (i.e., chainsaws and lawn mowers). Large repair …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTravel Advisory No. 12
… Comptroller updated Sections XIII.3 – Record Retention – Travel and Expense and XIII.4 – Employee Travel Expense Reimbursement regarding traveler and proxy use of the Statement of Automobile Travel (AC 160-S) and the appropriate level of detail to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTravel Advisory No. 1
… SFS must either: Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or … Financial Operations , Chapter XIII, Section 4 - Employee Travel Expense Reimbursement . As needed, employees who use a … of Meals Claimed ( AC 3258-S ) Statement of Automobile Travel ( AC 160-S ) Statement of State Corporate Travel Card …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reports