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Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the … of Otisco in Onondaga County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted … $354,000. Key Findings The Treasurer had not filed an annual financial report with OSC for the years 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Public Authorities – 2022 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … Created by the government public authorities are legally separate entities that provide …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… on its Consolidated Fiscal Reports CFRs were properly calculate …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the … To determine whether the costs submitted by Dynamic Center Inc on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualContract Advisory No. 21
… Correct Off-Contract Purchase Orders and Payments and Associate Those Payments to the Updated Contract SFS … as well as referenced below. Agencies should also associate any contract related Purchase Orders to contracts. …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Becoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Vendor File Business Units create contracts, purchase requisitions, … Vendor File and have valid New York State Vendor IDs. Business Units must initiate the registration process for any vendor with which they do business if the vendor is not already in the Statewide Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesIX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… requirements. All applicants for federal assistance are required to include a Unique Entity Identifier (UEI) on both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberSouthside Academy Charter School - Enrollment and Billing (2019M-70)
Determine whether student enrollment records and billings to school districts were accurate and supported
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… Financial Data Local governments are statutorily required to file an Annual Financial Report (AFR) with the … has a self-assessment tool that allows local officials to calculate fiscal stress scores based on current and future …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesRandolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the … year. District officials do not prepare monthly cash flow statements. Key Recommendations Adopt written policies and … procedures for tuition billing and collection. Continue to work with SED to ensure that reconciled tuition rates are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom … completed by the central treasurer. Prepare checks for signature only after receiving signed payment order forms …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The … that all cash receipts are turned over to the Treasurer for deposit. Update the bylaws to formalize the agreement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialFlorida Union Free School District – Information Technology (2017M-146)
… (IT) were appropriately designed and operating effectively for the period July 1, 2015 through June 9, 2017. Background … and the Mid-Hudson Regional Information Center (MHRIC) for IT services. Key Findings Employees do not comply with … The District does not have service level agreements for services provided by OUBOCES and MHRIC, which could lead …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Cazenovia Central School District – Financial Condition (2015M-327)
… reserve funds prior to 2011-12 and used about $2.5 million from reserves to help fund expenditures in the face of its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… reserves. Key Recommendations Request the appropriate price lists from vendors when purchasing vehicles on State … and compare the vendor’s pricing with the State contract list prices. Develop a plan for the use of excess amounts in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesHoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the … students and 230 employees. The District is governed by an elected seven-member Board of Education. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6State Comptroller DiNapoli Releases Municipal Audits
… the clerks did not ensure that some missing or deleted cashbook entries had a proper audit trail and documentation. …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Transaction Number Requirement
… Report Requirement Starting July 15, 2024, a Transaction Number will be required in the PARIS Procurement Report. … authorities will be required to provide a Transaction Number for each procurement transaction in the Procurement … (PARIS) screen and in the bulk load to capture Transaction Number. Completing the information will be mandatory, an …
https://www.osc.ny.gov/public-authorities/transaction-number-requirementAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviews