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Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village financial … and the Treasurer’s duties for the period January 1, 2009, to July 31, 2012. Background The Village of Old Field is … occurred because the Board allowed the former Treasurer to perform all cash disbursement duties with no oversight. …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… the Mayor and four Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… condition and internal controls over cash disbursements for the period January 1, 2011, through April 30, 2012. … of five members, is the legislative body responsible for the general management and control of the Town’s … not adequately segregated. The Supervisor is responsible for preparing and disbursing checks, preparing monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20DiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… Comptroller Thomas P. DiNapoli, Franklin County District Attorney Craig Carriero and the New York State Police … which operates the Essex County Fair. The Society is a non-profit organization whose mission is to encourage and … Attorney Carriero was appointed Special Prosecutor by the Essex County Court. “Brown was entrusted to ensure …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairCity of North Tonawanda – Financial Operations (2012M-203)
… 2012. Background The City of North Tonawanda is located in Niagara County and has approximately 32,000 residents. The … did not review the fire companies’ fundraising events held in 2011 because none of the fire companies provided the City … the City with materials and supplies totaling $140,703 in 2011. We found that for all 24 claims tested, department …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Cortland Enlarged City School District , Miller Place Union Free School District and the Peru Central School District . "In an era of limited resources and … that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Effectiveness of the Information Technology Transformation
… how effective the IT Transformation process has been in ensuring that the resulting Office of Information … and whether the Transformation has been successful in standardizing the processes followed by each agency. The audit covers the period January 22, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,072 contracts for state agencies … LLC to repair and rehabilitate pedestrian bridges at SUNY New Paltz. State University of New York $14.7 million with Cameron Verona LLC to lease space for …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilCUNY Bulletin No. CU-722
… OSC Actions OSC will review the manually entered Job Action Requests and approve the salary increases based on the … For all salary increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/SIC (Salary Increase) on the Job Action Request page, using the effective date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeState Agencies Bulletin No. 1895
… this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates that the agencies must follow. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesXI.2.A Thresholds – XI. Procurement and Contract Management
… This Section provides a summary of the Office of the State Comptroller’s (OSC) approval thresholds (State … SUNY state university health care facilities as defined in Education Law § 350(5), State University Construction Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsCUNY Bulletin No. CU-702
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … represented by DC37, Local 1087 in Bargaining Unit TO. Affected Employees Employees represented by DC37, Local 1087 in Bargaining Unit TO are affected. Effective Dates Changes will be effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseAccounts Payable Advisory No. 35
… prior approval from OSC to use this term. Agencies should contact [email protected] to request approval. … Selecting …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsWainscott Common School District - Financial Condition (2018M-237)
… appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage points from 2015-16 through 2017-18. The … practices included appropriating fund balance not needed to fund operations and adopting budgets that overestimated … from 2015-16 through 2017-18. District officials failed to take corrective action to our prior report that pointed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s members ensured that … County. The Department provides fire protection services to the Middletown-Hardenburgh Fire District and has … bills for payments and for reviewing the Treasurer’s work to ensure that all cash receipts and disbursements are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
Hughsonville Fire District Internal Controls Over Cash Disbursements 2014M159
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mVillage of Tuxedo Park - Board Oversight (2018M-66)
… of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or designate a Board member to review their duties. Use a request for proposals or quotation process to award professional service contracts. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Brookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were … The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, … reviewed, totaling $1,517,352, were paid prior to audit. Not all individual claims are being reviewed during audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Purpose of Audit The purpose of our audit was to determine whether BOCES was in compliance with State … for providing shared Managed Technical Support to school districts for the period July 1, 2014 through June … million. Key Findings BOCES reported aidable expenditures to SED for 62.7 full-time equivalent district-based staff …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalXV.16.B Sole Custody Reporting – XV. End of Year
… On or before April 1st of each year, the Online Services Sole … ( https://www.osc.state.ny.us/online-services ), for reporting agency sole custody account balances will be … Guide to Financial Operations REV. 12/01/2021 … On or before April 1st of each year the Online Services Sole …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reporting