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Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic budgets and properly managed fund … officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s financial condition for the period … 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hempstead Union Free School District – Management of District Resources (2014M-253)
… The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an … that all of its decisions and deliberations are performed in a transparent and public manner. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mHamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for the period July 1, 2010 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School … approximately $3.5 million. Key Findings The Board needs to improve its oversight and management of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268XI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… of this chapter is to provide policies, procedures, and requirements applicable to the New York State procurement process, and guidance to State contracting entities in determining … (OSC) approval. Who this Chapter is for: State purchasing and procurement professionals vendors contractors Topics …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesCity of Olean – Budget Review (B18-1-1)
… sewer funds as of May 31, 2007. Local Finance Law requires all local governments that have been authorized to issue … $2.2 million of unresolved capital expenditures, virtually all of the general fund’s $2.5 million projected unrestricted … estimates in comparison with the debt schedule to ensure all debt is accurately reflected. … City of Olean Budget …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1State Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Columbia … bid as required. For access to state and local government spending, public authority financial data and … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… An accounting firm hired to perform bookkeeping and payroll duties was not under written contract and did not … by the treasurer, but does not review the bi-weekly payroll until after payroll checks are distributed. For access to state and local …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsOperational Advisory No. 10
… FBIC charges will be systematically generated and posted in the Statewide Financial System (SFS) through a new … process generates journal entries to the General Ledger in the SFS on a more real-time basis that is better aligned … Chapter IX.3.A -Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies – Pre-Award Spending …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationComptroller DiNapoli Releases Municipal Audits
… Village of Quogue and the Shelby Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … have full access rights to record financial transactions in the accounting system with no oversight. Facility … The significant revenue and expenditure projections in the proposed budget appear reasonable. The proposed …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsTaxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 from $82.4 Billion to $121.1 Billion In SFY 2021-22, reported New York State tax collections …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesOpinion 92-45
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition for … Law, §209-b[1][a]). The squad may render services in cases of accidents, calamities or other emergencies in connection with which the services of firefighters may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-45State Agencies Bulletin No. 885
… Purpose To notify agencies of the secondary reduction in employee contributions. … (ORP) – Retirement Plan 7Z (TIAA/CREF) Effective Date(s) Administrative paychecks dated April 1, 2009 and … rate changes as described below for eligible employees. New Contribution Percentages Effective April 1, 2009 Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementOversight of the Early Intervention Program’s State Fiscal Agent
… the Department of Health provided effective oversight of State Fiscal Agent contracts to ensure contractor compliance … timely payment of EI claims. Work with PCG to gather input on potential enhancements to online training and customer …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentSelected Aspects of Discretionary Spending
… The audit covers the period from April 1, 2010 through March 31, 2012. Background The New York State Energy Research … and training. In addition, an Authority procurement card was used for personal items and other questionable … Fund: Selected Aspects of Discretionary Spending (2013-S-14) … New York State Energy Research and Development Authority …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Compliance With Executive Order 95 (Open Data)
… with EO 95 into its core business functions: there are no processes to identify new high-value data sets to …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-dataOversight of Construction Management Contracts
… a range of capital projects to improve these sites. In an effort to ensure certain capital projects are executed … Parks occasionally contracts with firms that specialize in providing construction management (CM) services. In 2012, Parks entered into a contract with the Dormitory …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsState Comptroller DiNapoli Releases Municipal Audits
… The former receiver, who resigned during the audit, did not properly bill, collect or disburse taxes, fees and … penalties. The board did not correct deficiencies noted in the 2006 Receiver of Taxes audit, properly oversee the … was negative $370,229, and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0