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Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 2013. Background The District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsState Agencies Bulletin No. 858
… is required. Questions Questions may be e-mailed to the Payroll Deductions mailbox. … To inform agencies how the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008More About This Retirement Plan – State Police Plan
… by Article 14 benefits. View your Article 14 plan book for more information. This publication has made reference to … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planCity of Yonkers – Information Technology (2017M-86)
… internal controls over information technology (IT) assets for the period June 30, 2014 through November 30, 2016. … Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. … elected seven-member City Council. Budgeted appropriations for 2016-17 totaled approximately $1.1 billion. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Beacon City School District -- Budget Review (B6-15-4)
… evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background Chapter 308 of the … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent … limit because it includes a tax levy of $36,262,918, which is within the limits established by law. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Village of Mexico – Financial Management (2023M-170)
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate charges totaling …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… skeptical, especially of claims that are not routine. In today’s electronic environment, anyone with a computer and … as completed by your architect or engineer Unusual delays in providing requested information Tips or complaints about …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsVillage of Middleburgh – Fiscal Operations (2013M-10)
… is properly collecting, recording and disbursing Village funds. … Village of Middleburgh Fiscal Operations 2013M10 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees … $101,605. Key Findings We found that the travel expenses for the SUNYIT employee selected for audit were documented …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesElectronic Documents Submission System (EDSS)
… a user for the purposes of establishing a user account in Online Services with the New York State Office of the … Authorizer available to establish the account. Log in Get Help Create Users and Assign Roles General Help for …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssOpinion 88-57
… This opinion represents the views of the Office of the State Comptroller at the time it was … (classification of users based on age and income) TOWN LAW, §198(3)(d); State Constitution, Article 1, §11: A … Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 97-4
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Harrison Central School District - Financial Condition (2018M-260)
… Adopt annual budgets that contain reasonable estimates for appropriations based on historical and/or other known …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260State Comptroller DiNapoli Releases Municipal Audits
… procedures to monitor compliance with the town's IT policy or determine the amount of employees' personal use. The town did not maintain an inventory of IT assets. Employees were not provided with IT security awareness training and town officials have not …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 96-18
… of express statutory authority ( McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Kupferman v Katz , 19 AD2d 824, 243 NYS2d 773, affd …
https://www.osc.ny.gov/legal-opinions/opinion-96-18CUNY Bulletin No. CU-324
… OSC will automatically increase the biweekly deduction for Union Dues (Code 258 ) and Agency Shop Fee (Code 275 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-324-dues-and-agency-shop-fee-increase-district-council-37-localState Comptroller DiNapoli Releases School Audits
… The board-approved budgets overestimated appropriations by an average of approximately $1.7 million per year which … district officials: overestimated budgetary appropriations by an annual average of $918,000 (12%) from 2020-21 through …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-audits