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Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected five-member Town … and $493,000 for the town-wide and town-outside village highway funds. Key Findings The financial condition of the Town’s highway town-wide fund has declined in recent years from a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Florida – Town Clerk Operations (2012M-215)
… January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … of sale system. Although individual passwords are required to access the system, they are not routinely changed. In addition, cashiers can make adjustments to the sales reports that are not approved by the cafeteria …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Examples from GASB Statement 34 - Statement of Cash Flows
… (501,409) (175,033) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Proceeds from … 131,416 Net cash (used) by capital and related financing activities (2,164,993) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsOpinion 88-56
… and Sales (fire district commissioner an employee of firm doing business with district) -- Exceptions … district commissioner, who is a salaried employee of a firm doing business with the district, does not have a … conflict of interest in purchase contracts between the firm and the district if the exception contained in General …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 2004-4
… GENERAL MUNICIPAL LAW §800(3): If the compensation paid to the law partner of a school board member, who is engaged … district's code of ethics, however, should be consulted to ascertain whether it contains any pertinent provisions … and abstain from voting, on matters pertaining to the compensation, and other terms and conditions of the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Town of Perinton - Financial Management and Information Technology (2017M-232)
… IT policies or provide IT security awareness training to employees. In addition, we communicated sensitive … technology (IT) control weaknesses confidentially to Town officials. Key Recommendations Adopt realistic … comprehensive multiyear financial and capital plans to substantiate reserves. Develop comprehensive IT policies …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Vendor File Advisory No. 6
… Subject: GFO Update - Vendor Designations Guidance: The Office of the … GFO Update Vendor Designations …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsSouthern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… was to assess the financial operations of the Commission for the period January 1, 2014 through May 7, 2015. … Commission was established by an intermunicipal agreement in 1974 to provide high-quality water to the approximately …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsAndes Central School District - Cafeteria Operations (2019M-26)
… for breakfast and second lowest for lunch as compared to all Delaware County school districts. Internal controls … could be improved. Key Recommendations Consider ways to encourage more daily participation for breakfast and lunch and continue to identify potential efficiencies. Adopt detailed policies …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial condition and … monthly financial reports of receipts and disbursements to the Board. Key Recommendations The Clerk-Treasurer should: … basis of accounting. Provide monthly financial reports to the Board. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Ardsley Union Free School District – Reserve Funds (2015M-348)
… identifying the leave balances for employees entitled to a payout at retirement included employees who were not eligible for a payout based on the collective bargaining agreement. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348XI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… New York State Division of the Budget Bulletin B1184 titled Agency Contracts NonPersonal Service and Capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controlsState Agencies Bulletin No. 1981
… overtime earnings limit for Tier 6 ERS members for calendar year 2022 is $18,233.00 . Affected Employees Tier 6 … Chapter 368 of the Laws of 2018, the limit increases each calendar year. The amount of the increase is based on the … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022Chili Public Library – Board Oversight (2015M-130)
… of our audit was to review the Board’s oversight of Library operations for the period January 1, 2014 through May 15, 2015. Background The Chili Public Library is a municipal library located in the Town of Chili in Monroe County and … Chili Public Library Board Oversight 2015M130 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Schenectady Municipal Housing Authority – Payroll (2014M-223)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period April 1, 2013 … May 31, 2014. Background The Schenectady Municipal Housing Authority is located in the City of Schenectady, in Schenectady County. The Authority, which was established under New York State Public …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… Overview and Policies: This section provides agencies with guidance on obtaining historical data for payments made … The Office of the State Comptroller OSC will provide Business Units with certain Statewide Financial System SFS payment data upon …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerCarle Place Water District – Procurement (2014M-18)
… The purpose of our audit was to evaluate the District’s procurement practices for the period January 1, 2012 through … totaled over $2.2 million. Key Findings The District’s procurement policy did not require the use of competition … for purchases. Key Recommendations Consider revising the procurement policy to require District officials to award …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Evans-Brant Central School District - Information Technology (2019M-121)
… IT security awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121