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Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to March 31, 2013. Background The Whitehall Central School … District officials implemented specific procedures to ensure that individuals were paid at their approved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSouth Country Central School District – Procurement (2013M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background The South Country Central … reviewed 36 claims totaling $1,199,894 that were subject to the District’s procurement policy during the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… Purpose of Audit The purpose of our audit was to evaluate the District’s process and procedures for the … services. District officials did not require purchasers to seek and document competition. Key Recommendations Require District officials to award professional service contracts only after soliciting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… – pdf] Audit Objective Determine whether Hicksville Union Free School District (District) officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsVillage of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the … The Board delegated its claims auditing responsibility to the Clerk-Treasurer. Not all claims contained adequate … documentation. Not all purchase orders were dated prior to receipt of related invoices. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Opinion 95-9
… Program (service credit for attending meetings of the fire district board of commissioners) VOLUNTEER FIREFIGHTERS -- … Program (service credit for attending meetings of the fire district board of commissioners); (service credit for … of calls) GENERAL MUNICIPAL LAW, §217(c): (1) A fire district commissioner who is also an active volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-95-9State Agencies Bulletin No. 1975
… eligibility criteria and has a Payroll Status of Active, Leave with Pay, or Leave of Absence on the appropriate effective date, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageLocal Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property tax revenues were mostly unaffected by COVID-19 in local … largest source of revenue for local governments, real property taxes accounted for $37 billion, or 43.3 percent, of …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentState Agencies Bulletin No. 1969
… Purpose The purpose of this bulletin is to inform the New York State Senate and New York State … End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in … 04320 - NYS Assembly Special Allowance Background Pursuant to Article 2, Section 5 of the New York State Legislative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureDiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Albany County) School officials do not have a means to determine whether the school received the services … on a percentage of per pupil revenue, does not appear to be reasonable, as the services being provided do not have …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … a four-year total of $505,187 more than necessary in taxes and maintained an excessive level of surplus fund … which their payments in lieu of taxes (PILOTs) are based on. These projects have 99-year PILOT agreements. CPIDA …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Law by authorizing insurance claims and annual contracts to be paid before audit and approval. The board also exceeded … authority by allowing a third-party vendor direct access to the town’s bank account that, at times, had more than … on deposit. In addition, the board allowed debit cards to be used, which resulted in a circumvention of the town’s …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-316
… Purpose The purpose of this bulletin is to provide instructions for processing Discretionary Lump Sum … CAL , CYF, and CYP are affected. Background Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, GOER, … and have since become full-time. Employees anticipated to be employed for both the Fall and Spring semesters are due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021V.2 Governance – V. Chart of Accounts (COA) Governance
… Information COA Governance Workgroup Approvals Needed New Values Changes Account Yes Yes Request must be from OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceXVI.4.A Cash and Investments – XVI. Financial Reporting
… holdings. The three major policy issues relating to deposits and investments are: Footnote disclosure of … description of deposit and investment policies related to credit risk, concentration of credit risk, interest rate … by the U.S. Government, both of which are not considered to have credit risk. If disclosure is required and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Comptroller DiNapoli Releases Municipal Audits
… determined the board did not establish adequate controls to safeguard fixed assets. In addition, the treasurer did not submit required annual financial reports to the State Comptroller’s Office. Town of North Elba – Cash … highway superintendent did not maintain a complete and up-to-date inventory of department assets. Auditors determined …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1949.1
… between the State of New York, the Office of Children and Family Services (OCFS), the Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainNew York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for the … public services for its residents, workers and prospective visitors. In New York City, the demand for services is … data points for a minimum of 10 out of every 12 months per year for monthly indicators, three out of every four …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolTravel Advisory No. 10
… the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name Description … XIII.1 Employee Expense Reimbursement Overview Updated to indicate that moving expense reimbursements are no longer … for Employee Non-Travel Expense Reimbursement Updated to remove procedures for submitting moving expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Purpose of Audit The purpose of our audit was to review the accounting records and internal controls of the District for the period January 1, 2012, to February 26, 2013. Background The Steuben County Soil and … State. These Districts provide services and fund projects to improve and maintain wildlife habitat, help control and …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cash