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Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy. … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Terryville Fire District – Treasurer’s Duties (2017M-136)
… residents in the hamlets of Terryville and Port Jefferson Station. The District’s 2016 operating expenditures totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Opinion 96-3
… the trustee individually, or the firm of which the trustee is the primary stockholder, irrespective of whether the contract is awarded after competitive bidding or if some or all of the … individually, or with the firm of which the trustee is the primary stockholder, to provide environmental review …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 88-57
… rates may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL … of water rates including a classification under which senior citizens meeting certain income criteria are charged … may establish a schedule of water rates under which senior citizens who meet certain income criteria are charged …
https://www.osc.ny.gov/legal-opinions/opinion-88-57New York State Accounting System User Procedures Manual
… ROLLOVER 00008 SEGREGATION ROLLOVER 00009 COST CENTER ROLLOVER 00640 STATE INSURANCE FUND PAYROLL 00650 … 10999 OSC-ASSET/LIAB/REV-DEPT. 10 11000 EDUCATION 11010 EDUCATION DEPT-SPECIAL 11020 PROFESSIONAL … 11703 ELMIRA OFFICE 11704 BUFFALO DISTRICT OFFICE 11705 SYRACUSE DISTRICT OFFICE 11706 MALONE DISTRICT OFFICE 11707 …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualManagement of Energy Consumption (Follow-Up)
… recommendations made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial … determined OCFS officials were not effectively managing energy consumption and had not achieved the 35 percent energy reduction goals set forth in Executive Order 111. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followSouth Otselic Fire District – Financial Activities (2022M-169)
… properly filed required annual update documents (AUDs) for fiscal years 2019 through 2021 . As of September 7, 2022 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Lake Placid Central School District – Investment Program (2023M-94)
… Prepare monthly cash flow forecasts and consider legality, safety, liquidity and yield when investing available funds. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Major asset class Function and activity Reference to acquisition source document Manufacturer, model number, serial number Acquisition date Date last inspected Name and address of … Fund and account from which purchased Quantity Method of acquisition Method of depreciation Estimated useful life …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsXIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… Project Activity Guide Provides a user access to the basic elements needed to create and maintain projects and the … Guide Maintenance Provides a user access to the basic elements needed to create a project in an ‘Open’ status, … Grant Request Guide Provides a user access to the basic elements needed to create a federal grant customer contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesTown of Decatur – Town Clerk (2020M-58)
… The Board did not conduct or cause an annual audit of the Clerk’s records and reports. Key Recommendations Issue … or retain a public accountant to conduct an annual audit of the Clerk’s records and reports. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the … records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are the Annual Financial Reports, were not filed on a timely basis. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… whether Town officials used a competitive process to procure highway goods and services and complied with statutes related to conflicts of interest. Key Findings The Highway … list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases are …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Rocky Point Union Free School District – Overtime (2021M-80)
… ] Audit Objective Determine whether the Rocky Point Union Free School District (District) officials properly monitored … Determine whether the Rocky Point Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45NYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… P. DiNapoli made the following statement today in response to the U.S. Securities and Exchange Commission Staff's determination that it was unable to agree with Amazon Inc.’s request to keep the New York State Common Retirement Fund’s … P DiNapoli made the following statement today in response to the US Securities and Exchange Commission Staffs …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditCherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… objectives, optimal funding levels and conditions for using each reserve. Subsequent Event Our audit fieldwork … our audit work do not factor in the pandemic’s financial effects. Officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionDiNapoli: Ex-Lake George Watershed Coalition Director Convicted in Grant Scheme
… convicted today in Warren County Court of two counts of Grand Larceny in the Second Degree, Scheme to Defraud in the … was convicted in Warren County Court of two counts of Grand Larceny in the Second Degree …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-ex-lake-george-watershed-coalition-director-convicted-grant-schemeFort Edward Union Free School District - Financial Condition (2019M-245)
… annually updated. Continue to explore options to provide for revenue enhancement, cost savings opportunities and to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245