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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-56Urban Choice Charter School – Information Technology (2013M-53)
… Purpose of Audit The purpose of our audit was to examine the controls … Choice Charter School is located in the City of Rochester and is governed by the Board of Trustees, which comprises 10 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Depew Union Free School District – Investment Program (2023M-77)
… School District (District) officials developed and managed a comprehensive investment program. Key Findings District … not develop and manage a comprehensive investment program. The Business Administrator (BA) and District officials did not invest available funds in financial institutions that offered higher interest rates, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Village of Delhi – Audit Follow-Up (2019M-204-F)
… - pdf ] | [ read complete 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fXV.6.B Negative Payroll Balances – XV. End of Year
… The Negative Segregation Balance, NYKK0264 report can be accessed within SFS via: SFS Financials > Commitment … … The Negative Segregation Balance NYKK0264 report can be accessed within SFS via SFS Financials > Commitment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesXII.8 Overview – XII. Expenditures
… approves a voucher. The voucher is routed to the Office of the State Comptroller (OSC) for audit. The OSC approves … Department generates payment to the vendor in the form of a check, Automated Clearing House payment, or wire …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… the required timeframe. Perform bank reconciliations to help ensure all money is properly accounted for. Except as … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made … to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTown of Wolcott – Information Technology (2020M-126)
… report - pdf ] Audit Objective Determine whether the Town Board (Board) ensured the Town of Wolcott’s (Town) information technology (IT) assets were adequately safeguarded. Key Findings The … cybersecurity awareness training. Consider upgrading department software or implement compensating controls for …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126City of Elmira – Audit Follow-Up (2017M-90-F)
… review was to assess the City’s progress, as of May 2020, in implementing our recommendations in the audit report released in August 2017. Background The City of Elmira (City) is …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Use the correct number of school days to calculate tuition for 85 students who attended the School less than a full …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Town of Johnstown - Fuel Inventory (2019M-178)
… Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and … Superintendent should: Ensure fuel pumps are maintained in proper working order and access to pumps is monitored. Maintain fuel inventory records that include all fuel use and perform periodic stick-measured readings of …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178State Agencies Bulletin No. 1934
… New York State, NYSCOPBA has instituted a dues increase for Bargaining Unit 21 members to bring them up to parity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationVillage of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … to initiate corrective action. … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Red Creek Central School District – Financial Management (2020M-75)
… operations. Approximately $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was … include reasonable estimates for appropriating the amount of fund balance that will be used to fund operations. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Opinion 96-3
… before the village board. General Municipal Law, article 18 (§800 et seq .) contains provisions relative to conflicts … a direct or indirect pecuniary or material benefit "as the result of the contract" (General Municipal Law, §800[3]). A … firm of which the trustee is the principal stockholder. March 7, 1996 Richard Gabriele, Esq., Village Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-96-3New York State Accounting System User Procedures Manual
… CARE 50980 CAP DIST PSYCHIATRIC CENTER 51000 PEOPLE WITH DEVELOPMENTAL DISABILITIES 51210 HUDSON VALLEY DDSO …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… ballot measures, any direct or indirect state and federal lobbying, "grassroots lobbying communications," payments to any trade associations … spending and want to know how their dollars are spent on lobbying," DiNapoli said. "We hope and expect that companies …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingState Agencies Bulletin No. 1258
… Child Support D Dependent Support = D Dependent Support E Wage Assignment < 1000 = * A Wage Assignment F Wage Assignment > = 1000 = * A Wage Assignment G State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1258-garnishment-changes-payserv-91Participation in the Program – Contribution Stabilization Program
… Joining the Program Employers are eligible to participate in the CSP during a fiscal year in which their graded rate falls below their … are treated separately. Please read the information on the How the Program Works page carefully before you submit a form …
https://www.osc.ny.gov/retirement/employers/csp/participation-program