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Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… not adequately follow up with seven of the 14 businesses in order to verify that funds were used for the approved … are creating and retaining jobs and using loan funds in compliance with the terms of the agreements. Develop …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingClymer Central School District – Payroll (2023M-168)
… used incorrect pay rates or incorrect hours/days worked to calculate 16 employees’ pay. Paid five employees a total … Establish procedures for reviewing payroll to detect inaccurate pay rates and governing overtime … agreed with our findings and indicated that they plan to initiate corrective action. … Determine whether Clymer …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Ensure BOCES’ asset records are complete, accurate and up to date, and assets are tagged and recorded prior to being placed in service. Conduct periodic physical … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether Greater …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mYork Central School District – Financial Management (2022M-96)
… $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written … and comprehensive capital plans. As a result, more real property taxes were levied than was needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background The Genesee Community … operations including the financial operations. The day-to-day financial operations are conducted by the school’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… said it was not legally required, the Board should strive to ensure that Town residents realize increased prosperity … benefit from the projects that the Corporation approves. To do so, the Board must establish measurable goals for all approved projects and monitor the projects to ensure these goals are met. Establish written project …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mEast Rochester Union Free School District – Procurement (2022M-56)
Determine whether East Rochester Union Free School District District officials procured goods and services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Lancaster Central School District – Financial Management (2022M-37)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and be more transparent … not use a debt reserve, with a balance of $8.3 million, to pay debt as required. These practices resulted in real … appropriated fund balance and reserves that will be used to fund operations. Properly use reserves and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal services. … Specifically, the law requires certain information to be filed with the Office of the Attorney General, the … at your school district/BOCES, you may log in to the New York State Education Department Application …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053II.4 Overview – II. New York State Financial Accounting
… Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of … purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles applied … in preparation of the annual financial statements. Guide to Financial Operations REV. 01/01/2017 … New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Harpersfield – Claims Auditing (2024M-71)
… Key Findings The Board did not properly audit claims to determine whether the claims represented actual and … contain sufficient details or itemization for the Board to make the necessary determinations required for a proper … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71West Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Overtime Compensation – Enhanced Reporting
… For compensation to be classified as “overtime,” it must be paid for additional hours worked beyond one's regular … rate than one's regular rate of pay. For example: Overtime paid at time and a half, double time or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationTown of Plymouth – Employee Benefits (2023M-176)
… Highway Department (department) leave and properly paid separation payments. Key Findings Officials did not … of leave, as follows: Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Investment Advisory Committee
… Committee is appointed by the Comptroller pursuant to Section 423 of the New York State Retirement and Social … reviews the investment policy statement and any amendments to it, and reviews and provides a recommendation to the Comptroller on the proposed asset allocation plan …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeState Agencies Bulletin No. 898
… Advances and Longevities have been rescinded pursuant to the recent directive by the Division of the Budget to withhold these payments. OSC will issue further …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/898-april-1-2009-salary-and-longevity-increases-employees-designatedXII.10 Overview – XII. Expenditures
… Units with guidance on special circumstances related to expenditures, such as: Lapsing and year-end procedures for … Reporting the theft, loss or misuse of State assets Guide to Financial Operations REV. 12/30/2019 …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewTravel Advisory No. 6
Updated Travel Form AC 132S
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/6-updated-travel-form-ac-132s-employee-report-travel-expense-and-claim-paymentNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
Tonight our nation mourns the passing of US Supreme Court Justice Ruth Bader Ginsburg
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgIX.12 Overview – IX. Federal Grants
… Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. More information on this Federal statute, can …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overview