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Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll … did not prepare and provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… information technology (IT) asset inventory records and established adequate controls over network user accounts. … tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were not located. Adequately manage … IT service providers to clearly identify the IT services and providers’ responsibilities. Over a half million dollars …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsVillage of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight activities for the period June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is … property taxes and State aid. Key Findings The Board needs to improve its oversight of the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Town of Mohawk – Records and Reports (2013M-113)
… amount of fund balance for each fund. Provide the Board with accurate and complete periodic reports. File an AUD …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees for the period … over billing, collecting and enforcing water fees need to be improved. The Clerk’s duties were inadequately … system. The Board did not annually audit, or cause to be audited, the Treasurer’s records. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311IX.7.F M-Year Legislation – IX. Federal Grants
… strongly recommends that state agencies make every effort to disburse and/or adjust all unspent federal project … but no later than June 30, for awards that are scheduled to be closed the following September. This will allow … sufficient time for final reports and closing documents to be reviewed and approved by the federal government before …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationTown of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s office and the … Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in … Findings The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not deposit …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period … City of Cohoes (City) in Albany County and was established to provide low-rent housing for qualified individuals. The … of the Authority’s financial affairs. Key Findings Due to limited staffing at the Authority, there was no …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Rensselaer City School District – Financial Condition (2016M-286)
… fund balances. District officials transferred $1.3 million from two reserve funds to the general fund without … appropriate support. The Board did not receive adequate or sufficient information to effectively perform its fiscal … for a three- to five-year period that address any economic or environmental factors which could affect the plans. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Tupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … relied on significant amounts of appropriated fund balance to finance operations. The Board did not adopt a policy … level of unassigned fund balance that should be maintained to prepare for any unanticipated expenditures and/or revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151DeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… seven-member Board of Education, operates four schools with approximately 2,200 students. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Purpose of Audit The purpose of our audit was to review internal controls over information technology (IT) equipment and user access and to review potential conflicts of interest for the period July … office of new hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictFreeport Union Free School District – Financial Condition (2016M-300)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Board appropriated an average of $8.7 million each year to finance operations for the 2013-14 through 2015-16 fiscal … overfunded. Key Recommendations Develop a written plan to reduce the level of unrestricted fund balance to legal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300CUNY Bulletin No. CU-590
… criteria Background Pursuant to an Agreement between the City University of New York (CUNY) and the CUNY Research … – Semi-Monthly Certification and Paydate Deadlines schedule, payments may be submitted beginning with paychecks … employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundationAccounts Payable Advisory No. 46
… invoice does not contain the required information outlined in Guide to Financial Operations (GFO) Chapter XII, Section … Proper Invoice, agencies must reject the invoice. It is a best practice for agencies to notify the vendor within one …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 45
… and Purchase Order Dispatch Update : The Office of the State Comptroller (OSC) has updated the policy and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchOverview – Enhanced Reporting
… the manual reporting process using the Reporting Dashboard in Retirement Online . You may use either method; one method … accepts regular reports, adjustments and enrollments all in one file. Use our Enhanced Reporting Excel Tool to format … Online . Rev. 2/23 … NYSLRS employers can submit reports in Retirement Online as a file or through the manual online …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overviewDiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the Capitol a year ago attacked … the heart of our democracy. They were driven by lies to disrupt the orderly transition of power on which America …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolEthical Standards for State Agency Contractors Act
… functions or rendering a service or services pursuant to an information-risk contract. Memo Bill Text Status … …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-act