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Plattsburgh City School District - Procurement (2019M-198)
… policies. Procure goods and services not subject to the competitive bidding requirements in compliance with … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Brasher Falls Central School District – Financial Condition (2019M-158)
… of June 30, 2018, the District’s surplus fund balance was $2.15 million, which was 4.9 percentage points or nearly $1.2 million over the legal limit. During the past three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Village of Rushville - Board Oversight and Information Technology (2018M-118)
… a loss of approximately $62,000. Designate an official to certify payroll. Develop proper IT controls. Key … and have initiated or indicated they planned to initiate corrective action. 1 New York General Municipal …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… the expiration date, you would not be eligible for them. Note: This benefit is not available to Tier 3 members. The …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bService Credit – Divorce and Your Benefits
… denominator: 50% x the years of service earned during the marriage the member’s total service credit Purchased … of that service if the employment occurred during the marriage. NYSLRS cannot credit the ex-spouse with service … the marital period even if it was purchased during the marriage. Similarly, service credit earned during the …
https://www.osc.ny.gov/retirement/members/divorce/service-creditState Comptroller DiNapoli Releases Municipal Audits
… records and bank statements. St. Lawrence County Industrial Development Agency – Local Development Corporation … period ($200,000 annually) to the St. Lawrence County Industrial Development Agency without a written agreement …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… approved purchase order prior to the purchase being made. Kingston Housing Authority – Board Oversight (Ulster County) …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Honors Hispanic Leaders
… Thomas P DiNapoli hosted a reception in Hempstead NY in honor of Hispanic Heritage month on Oct 19 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / … Certification of Internal Controls over Payments Federal Resources GAO Standards for Internal Control in the Federal … government operations, recognizes the importance of human capital, and incorporates, as appropriate, the relevant …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlAccounts Payable Advisory No. 27
… Vouchers Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred (e.g., …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateCity of Dunkirk – Billing Enforcement (2020M-117)
… complete report - pdf ] Audit Objective Determine whether City of Dunkirk (City) officials properly enforced and monitored delinquent … water, sewer and tipping fee balances. Key Findings The City Treasurer (Treasurer) did not properly enforce and the … Determine whether City of Dunkirk City officials properly enforced and …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… and in a timely manner. Three of the seven fundraising events reviewed, which prevented District officials from … documentation for all ECA club collections and fundraising events. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Mineola Union Free School District – Financial Condition Management (2021M-44)
… As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed … back, at June 30, 2020, unassigned fund balance increased to approximately 13 percent or about nine percentage points …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Alexandria Central School District – Financial Condition Management (2020M-109)
Determine whether the Board and officials adopted reasonable budgets and adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings Department officers and members did not provide adequate … Determine whether the South Butler Fire Department Inc Department officers and members provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesCity of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases … supported and for appropriate purposes. Key Findings City officials did not ensure all credit account purchases … Determine whether City of Cortland City officials ensured claims for credit …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… procedures were inadequate. The Department hosted 15 tournaments and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Williamsville Central School District – Financial Management (2022M-193)
audit school Williamsville financial management
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
audit Fort Hunter fire district capital reserve funds
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202