Search

Clymer Central School District – Financial Management (2016M-187)

… Purpose of Audit The purpose of our audit was to review the District’s financial … The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua … 425 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187

Somers Central School District – Fixed Assets (2016M-74)

… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed … The Somers Central School District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74

Spencerport Central School District – Financial Condition (2016M-254)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254

Accounts Payable Advisory No. 38

… Opinion No. 08-04, which addresses the personal use of purchase rewards or points. Generally, State employees: … use rewards or points accumulated from the purchase of goods or services for State use. May personally use travel rewards or points accumulated as a result of traveling on State business. Agencies should ensure State …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… report – pdf] Audit Objective Determine whether County of Albany (County) employees and elected officials completed … SHP Training, they did not maintain reliable records of who completed the training or ensure everyone who should have completed the training did so. Of the 315 total individuals we tested, including 267 …

https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05

Scarsdale Union Free School District – Overtime (2022M-105)

… than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling … services. With appropriate scheduling, over $155,516 of these overtime payments could have been avoided or … Implement procedures for supervisory review of hours worked to ensure the accuracy of overtime charges. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… Required the State to notify the U.S. Treasury in writing of a federal program change that should be reflected in the TSA, within 30 days of the date on which the State becomes aware of such change. The notification must include a proposed …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

Cambria Housing Authority – Financial Management (2015M-316)

… was to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was … 2015. Background The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The Authority, which was established …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316

Jericho Water District – Water Use Charges (2013M-395)

… water usage charges in an accurate and timely manner for the period January 1, 2012 through September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The … District policies and properly authorized by a designated official. Key Recommendations There are no recommendations …

https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395

Overview – Information Technology Contingency Planning

… an organization’s critical business processes in the event of a disruption. It provides detailed guidance for continuing … specifically for IT disruptions is a necessary part of business continuity planning. IT contingency planning … procedures and technical measures that enable the recovery of IT operations after an unexpected incident. A disruptive …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview

Harford Fire District – Records and Reports (2016M-170)

… audit was to review the District’s financial operations for the period January 1, 2014 through March 3, 2016. Background The Harford Fire District is a district corporation of the State, distinct and separate … inaccurate. Neither the Treasurer nor any other District official performed bank reconciliations. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… officials and the claims auditor could improve the audit of claims. We found: Of the 50 claims totaling $528,778 we reviewed multiple claims, such as lack of itemized receipts or invoices and no evidence of bids or …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

State Agencies Bulletin No. 1208

… GOER Memorandums dated 11/08/12, Article 49.1 and 49.2c of the 2011-16 CSEA Operational Services Unit (BU03) and the … Clothing Allowance The Work Related Clothing Allowance of $65.00 per year is to be paid either through the payroll … Clothing Allowance The Work Related Clothing Allowance of $58.00 is paid to eligible employees in Bargaining Unit 04 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1208-2012-csea-work-related-clothing-allowance-bargaining-units-03-and-04

State Agencies Bulletin No. 1122

… to the GOER Memorandum dated 12/20/11, Article 49.2c of the 2011-16 CSEA Operational Services Unit (BU03) … Clothing Allowance The Work Related Clothing Allowance of $65.00 per year is to be paid either through the payroll … Clothing Allowance The Work Related Clothing Allowance of $58.00 is paid to eligible employees in Bargaining Unit 04 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1122-2011-csea-work-related-clothing-allowance-bargaining-units-03-and-04

DiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return

… not return faster than the MTA projects, or if new sources of revenue are not found, rising debt payments could force … budgets through 2025. By 2026, the MTA faces a budget gap of over $2 billion and could, as a last resort, have to … system’s resiliency, so that it has a clear understanding of which projects are critical and which can be delayed if …

https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-return

Accounts Payable Advisory No. 48

… 6.D – Paying a Single Payment Vendor Update: The Office of the State Comptroller (OSC) has updated the policy and … vendor in the Statewide Financial System (SFS). The use of a standard format results in time saving and processing efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendor

Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)

… Purpose of Audit The purpose of our audit was to review controls over cash receipts and … in Broome County which contracts with the Town of Chenango to provide fire protection services. Expenditures …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursements

Chappaqua Central School District – Financial Condition (2015M-193)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Chappaqua Central School District is located in the Town of New Castle, Westchester County. The District, which … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193