Search
New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… New Hyde ParkGarden City Park Union Free School District Bank …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankCassadaga Valley Central School District - Financial Management (2018M-110)
… Adopt budgets that include reasonable estimates for appropriations and use of appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Vendor File Advisory No. 1
… Subject: Capturing Doing Business As (DBA) information on the Vendor File Guidance: Do not enter a DBA name in the Name 1 or Name 2 fields when registering a vendor on the Vendor File. If a DBA is entered, the vendor may not … the IRS TIN match and therefore, may not be registered on the Statewide Vendor File. Appropriate Location to add to …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… force tough decisions. The level of cuts in federal aid for health care and other programs remains in question. …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Prepare and provide monthly bank reconciliations for the membership’s review. Department officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mVillage of Ballston Spa - Financial Condition (2017M-256)
… and failed to file required annual financial reports for the last four fiscal years. The Board did not adequately …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… complete report - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and adequately supported. Key Findings Conference and travel expenditures totaling $8,396 were not … by the Board, as required by District policy. Nineteen conference and travel expenditure claims, totaling $5,080, …
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)
… provided adequate oversight of the Treasurer’s duties for the period January 1, 2016 through March 31, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136DiNapoli Announces $114 Million of G.O. Bonds Awarded
… Obligation Bond sale . The Series 2019A Bonds are rated AA+ by S&P Global Ratings, Aa1 by Moody’s Investors Service Inc. and AA+ by Fitch Ratings. …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedUrban Choice Charter School – Information Technology (2013M-53)
… to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, 2012. Background …
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)
… in financial institutions that offered higher interest rates, prepare monthly cash flow forecasts or solicit … Over a 16-month period, officials missed an opportunity for the District to realize approximately $487,000 in … Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations Comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made appropriate and accurate … whether Sullivan County Board of Cooperative Educational Services BOCES officials made appropriate and accurate …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… Objective Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) adequately performed her financial duties. Key Findings The Clerk did not adequately perform her financial duties. The … Determine whether the Town of Gaines Town Clerk Tax Collector Clerk adequately performed her financial …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Village of Endicott – Disbursements (2021M-124)
… adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly … Bank reconciliations were not performed correctly or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during the audit period, we …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124State Agencies Bulletin No. 1934
… Inc. (NYSCOPBA), who are members in Bargaining Unit 21, are affected. Effective Dates Changes will be … NYSCOPBA has instituted a dues increase for Bargaining Unit 21 members to bring them up to parity with Bargaining Unit 01. OSC Actions OSC will identify employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationRed Creek Central School District – Financial Management (2020M-75)
… Adopt budgets that include reasonable estimates for appropriating the amount of fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Village of Delhi – Audit Follow-Up (2019M-204-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of … The purpose of our review was to assess the Villages progress as of April 2022 in …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fTown of Wolcott – Information Technology (2020M-126)
… department software or implement compensating controls for software deficiencies. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126XV.6.B Negative Payroll Balances – XV. End of Year
… Note: An analysis and the correction of currently charged payroll pools may be necessary by your agency, in order to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesXII.8 Overview – XII. Expenditures
… is routed to the Office of the State Comptroller (OSC) for audit. The OSC approves the voucher. The Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overview