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Town of Seneca Falls - Procurement (2018M-143)
… above a reasonable limit only after soliciting some form of competition, and provide guidance as to how such …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Kent Fire District No. 1 - Financial Operations (2019M-37)
… Also, appropriations were overestimated and transfers to reserves were not budgeted. The Board was unable to provide documentation of four required permissive … realistic estimates of appropriations. Ensure transfers to reserves are included in the budget and that reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Benson - Disbursements (2019M-54)
… sign 379 checks totaling $375,916 and instead, allowed a County employee to use a stamp to affix his signature to the checks. A County employee made 79 bank account transfers using an online banking profile totaling $427,704. Town officials did not monitor …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… report - pdf] Audit Objective Determine whether the Cherry Valley-Springfield Central School District (District) … Determine whether the Cherry ValleySpringfield Central School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionGranville Central School District – Medicaid Reimbursements (2021M-90)
… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 465 eligible … revenues totaling $9,011, from 50 percent reimbursement of eligible costs. Key Recommendations Establish procedures … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-902019 Financial Condition Report – 2019 Financial Condition Report
… Condition Report for the fiscal year ended March 31, 2019. New York continues to benefit from a national economic … State’s financial and economic condition. Under generally accepted accounting principles (GAAP), the State reported a … Fund operating deficit of $1.3 billion as of March 31, 2019 (compared to a $2.4 billion operating surplus last …
https://www.osc.ny.gov/reports/finance/2019-fcrHerkimer Central School District – Financial Condition (2016M-68)
… approximately $22 million. Key Findings The Board did not adopt structurally balanced budgets or properly manage fund balance. The Board does not have a long-term plan in place but has hired a consultant … balanced budgets, consider the amount of fund balance available to appropriate during budget development and work …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process for the … and did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and … against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that funds are only being …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Canandaigua City School District – Procurement (2022M-141)
… from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Adequately monitor … York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations Comply with statutory … and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Operational Advisory No. 24
Fiscal Year End 202425 Important Dates
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesAccounts Payable Advisory No. 36
… (OSC) has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to Financial Operations (GFO) , Chapter XV, Section 4 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsComptroller DiNapoli Releases School Audits
… Newcomb Central School District . “In an era of limited resources and increased accountability, it’s critical that … software program. Monroe 2 – Orleans Board of Cooperative Educational Services (BOCES) – Software Management (Monroe … state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… reserve funds, or purchasing and financing future capital assets. Town of Niagara – Justice Court (Niagara … 2015 and that more than 11,000 tickets dating as far back as 1985 appear to be pending. Orange County Soil and … clearly stated or titled. Yates County – County Clerk Cash Receipts (2015M-223) The clerk maintains accurate …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsCity of Yonkers – Budget Review (B6-16-11)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2016-17 and the related justification … operating and debt service funding of $570.3 million for the Yonkers Public Schools and $546.1 million for the …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Travel Advisory No. 10
… Expenses (NonTax),” “Moving Expenses (Tax),” and “Train Tickets – Prepaid” Removed “Conference” and replaced it with … it with “Educational Assistance Program” “PDiem-Pub Official Day” will be reported to the IRS and included in the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… those who oversee compliance with the District’s credit card policy, and we identified questionable credit card purchases totaling $5,446 including gift cards totaling $150. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashOrdinary Disability – Regional State Park Police Plan
… one-third of your FAS. The benefit would also include an annuity based on any annuity savings contributions you have made. If you are age … Filing You, your employer or someone authorized with your power of attorney may file your application for ordinary …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-disabilityState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… manage district assets and ensure the treasurer maintained basic accounting records including adequate bank and debt … and financial condition. Town of Worth – Audit Follow-Up Letter (Jefferson County) Auditors conducted a follow-up …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … The IT vendor can access the Village’s computers at any time, without restriction or monitoring. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73