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Depew Union Free School District – Financial Condition (2016M-229)

… our audit was to review the District’s financial condition for the period July 1, 2012 through April 26, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $41 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229

Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)

… report – pdf] Audit Objective Determine whether Village of Johnson City (Village) employees and elected officials … Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 selected employees … all six elected officials), two employees or 14 percent of employees tested did not complete the annual SHP Training. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16

XII.5 Overview – XII. Expenditures

… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in the Statewide … Financial System (SFS). Beginning with the implementation of SFS, Business Units are no longer required to send paper …

https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overview

Village of Altamont – Justice Court Operations (2016M-199)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199

Filing the Resolution – Reporting Elected and Appointed Officials

… You can use  Retirement Online  to electronically file the … Contact and Security Administrators to receive access. You can also mail a hard copy of the Resolution to: NYSLRS …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolution

Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)

… whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. Key Findings The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… Purpose of Audit The purpose of our audit was to determine whether the Board … The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit corporation with approximately 35 members, governed by an elected nine-member Board of Directors. The Department, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activity

Clyde Fire Company – Controls Over Financial Activity (2015M-072)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the Company’s financial … President did not appoint a three-member audit committee to review the Treasurer’s work during the audit period. The … Ensure that the President appoints three individuals to the audit committee to review and approve bills prior to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072

McGraw Central School District – Fund Balances (2017M-248)

… Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a … million. Key Findings District officials appropriated, on average, $638,300 of unrestricted fund balance as a …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248

CUNY Bulletin No. CU-393

… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY … The Earn Code HBB and the amount paid will be displayed on the payroll register. The earnings description “HB Buyout” …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-393-cuny-health-benefits-buy-out-waiver-program-payment-cycle

Unified Court System Bulletin No. UCS-105

… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees Employees in … to NY. Agency Actions Notify affected employees. Control-D Report Control-D report NPAY771 (Time Entry Payment Report) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-105-prepaid-legal-service-benefit-ucs-employees

CUNY Bulletin No. CU-352

… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY … The Earn Code  HBB  and the amount paid will be displayed on the payroll register.  The earnings description “HB …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-352-cuny-health-benefits-buy-out-waiver-program-payment-cycle

Trash Can Free Stations Pilot Program (Follow-Up)

… Purpose To determine the extent of implementation of the three recommendations included in our initial report, … limitations in Transit’s methods to evaluate the progress of the Pilot Program. Consequently, it was unclear whether …

https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-follow

Lancaster Central School District – Financial Condition (2016M-101)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through … the Board adopted budgets that included the use of fund balance and reserves to finance operations. District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101

Rochester Academy Charter School – Purchasing (2013M-144)

… Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school operations is … Such policies and procedures would provide guidance on when and how to solicit competition, documentation …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144

Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)

… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2011, through October 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected …

https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133

Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)

… Purpose of Audit The purpose of our audit was to review the Town’s accounting for the two capital projects associated with the collapse of the Dam for the period July 2, 2005, to September 10, …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60

Keene Central School District – Transportation State Aid (2021M-63)

… two. Officials did not establish adequate procedures to ensure the District applied for all State aid for new bus … buses identified in this report. Implement procedures to ensure transportation aid applications are accurately … an annual reconciliation of transportation aid expected to be received with actual amounts received. District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63

State Comptroller DiNapoli Releases School District Audits

… new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, the business manager prepared and submitted state aid forms for three of these buses. The district unnecessarily borrowed more than …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0

Groton Central School District – Financial Management (2014M-288)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288