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West Seneca Fire District #3 - Capital Reserves (2019M-248)
… complete report - pdf] Audit Objective Determine whether the Board properly managed capital reserves. Key Findings The … funded reserves by $500,000 more than the amounts included in the annual budget over a five-year period. The District … Ensure budgets include the planned funding and use of reserves. Ensure reserve expenditures comply with legal …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Glens Falls Common School District - Cash Management (2019M-177)
… were maximized. Had officials invested available funds in a financial institution with higher available interest … earnings could have been increased by $45,330 during the audit period. Key Recommendations Ensure available funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Town of New Hudson – Tax Collection (2021M-2)
… - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and … corrective action. … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 250 total … Key Recommendation County officials should continue to monitor completion of annual SHP Training by all employees … agreed with our recommendation and indicated they planned to initiate corrective action. … audit statewide county …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Moriah Central School District - Cash Management (2019M-65)
… earnings were maximized. Had officials invested idle funds in a financial institution with higher available interest … funds for investment. Ensure idle funds are invested in a manner, within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Ellicottville Central School District - Information Technology (2019M-14)
… complete report - pdf] Audit Objective Determine whether the District ensured information technology (IT) assets were properly safeguarded and secured. Key Findings District officials did not provide … planned to initiate corrective action. … Determine whether the District ensured information technology IT assets were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14CUNY Bulletin No. CU-609
… titles of College Assistant, EOC Assistant, Student Aide and Campus Security Assistant and provide instructions for increases not processed … criteria Background Pursuant to memoranda dated 08/04/16 and 10/14/2016 from Carmelo Batista, Jr. authorizing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-609-minimum-wage-increases-certain-hourly-cuny-employeesCity of White Plains – Claims Auditing (2016M-367)
… Purpose of Audit The purpose of our audit was to examine the City’s claims auditing process for the period July 1, 2014 … 58,000 residents. It is governed by a seven-member Common Council. The 2016-17 fiscal year budget totals …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367State Agencies Bulletin No. 1984
… in the same company during the year, for example, State of New York (NYS) or City University of New York (CUNY), will receive only one (1) Form W-2. … Taxable Gross amounts. W-2 Distribution The agency address will be used as the return address for the 2021 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Alexander Central School District , Cazenovia Central … School District , Silver Creek Central School District and the Wallkill Central School District . “In an era of … County) The district experienced operating surpluses from 2012-13 through 2014-15. During this time, revenues …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2DiNapoli Releases Bond Calendar for Second Quarter
… York City are not planning any bond issues at this point in time. The planned sales of $2.45 billion include $1.55 … million is for refunding purposes. The anticipated sales in the second quarter compare to past planned sales of $6.92 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-releases-bond-calendar-second-quarterAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 7 – … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchOperational Advisory No. 25
… compliance with the Data Quality guidelines in the Guide to Financial Operations Chapter III, Section 7 - Data Quality … Office of the State Comptroller (OSC) has instructed SFS to execute the transaction clean-up activities necessary to … activities. Agencies are encouraged to review transactions not yet complete and clean up transactions to meet these …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryHampton Bays Union Free School District - Claims Processing (2018M-68)
… purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop … procedures and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68CUNY Bulletin No. CU-284
… Purpose To notify CUNY agencies of the new Deduction Code 535 . Affected Employees Employees in … Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS and TT represented by City Employees Union Local 237 … will automatically process deduction transactions using the new Deduction Code 535 . Note: The vendor will submit all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-284-new-deduction-code-535-aflac-cuny-catastrophic-illnessEastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… complete report - pdf] Audit Objective Determine whether the District sought competition for its professional service … providers who were paid more than $1 million during the audit period. Have written agreements for four … or approve detailed resolutions for all individuals and firms that provide professional services. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalVillage of Sharon Springs – Water Accountability (2014M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for … 1, 2012 through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… 100 total individuals we tested (91 selected employees and all nine elected officials), 67 employees or 74 percent of … should monitor the completion of annual SHP Training by all employees and elected officials. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Croton-Harmon Union Free School District - Professional Services (2019M-51)
… service providers who were paid $128,205 during the audit period. Have written agreements for four … service providers who were paid $58,409 during the audit period. Key Recommendations Seek competition for … all professional services. Enter into written agreements and pass resolutions for current and future professional …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Yates County – Sexual Harassment Prevention Training (S9-23-07)
… Determine whether County of Yates (County) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees and all 22 elected officials), we found three elected …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07