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Connetquot Central School District – Financial Condition (2015M-98)
… unassigned fund balance. District officials used surplus funds each year to finance reserves instead of funding …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and claims … amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less … financial plan. The claims auditor did not report to the Board or prepare written reports for the Board showing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsCortland County - Claims Audit and Check Printing (2018M-247)
… Office clerks have access rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of printing, without direct … Direct the County’s Information Technology (IT) Department to review user access rights to the financial software and …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Unified Court System Bulletin No. UCS-297
… Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees … subject to employment taxes and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentOpinion 91-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … under rules and regulations promulgated by the State Hospital Review and Planning Council (see 10 NYCRR …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Operational Advisory No. 32
… Adjustment Vouchers Guidance : The Office of the State Comptroller (OSC) has updated Chapter VII.3 regarding … travel advances and other refunds from employees for non-state costs (enter expense report ID in the Invoice ID …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Purpose of Audit The purpose of our audit was determine if the District could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria financial … District officials have not identified opportunities to reduce student transportation cost by performing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andCity of Ogdensburg – Budget Review (B3-16-20)
… amount of interfund revenues from both the water and sewer funds. On October 11, 2016, the City Council adopted a local … monitor the financial position of the water and sewer funds to ensure service rates are sufficient to support the …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Charlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central … These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. The Board’s adopted budgets also …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… $10.3 million at the end of 2012. Collectively, these four funds reported net operating deficits of $24.2 million …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Village of Oxford – Justice Court Operations (2013M-219)
… to the JCF. Over 903 tickets with outstanding fees on record at the DMV were not current in the Court’s records … review certain Court activities, these reviews were on average five months late and the Board did not fully …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Town of Johnsburg – North Creek Water District Charges (2023M-51)
… annual water revenue) in water revenues it was entitled to . Officials did not: Ensure services provided by the contractor were billed to the customers. Identify and bill all new water customers. … all water rates were Board-adopted and accurately charged to customers. Perform an annual audit of the Water Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51State Police Bulletin No. SP-216
… purpose of this bulletin is to inform the Division of the State Police of OSC’s automatic processing and provide … Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-216-april-2021-increases-location-pay-supplemental-location-pay-expandedAccounts Payable Advisory No. 62
… Delivery Due Date and Unit of Measure Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 3 - … order (PO) is an ordering document authorizing a vendor to provide goods or services at a dollar amount within the … or by contract. The PO communicates critical information to the vendor including the contract number, specific goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersGloversville Housing Authority – Selected Financial Operations (2015M-257)
… the Authority’s internal controls over tenant rents and claims processing for the period October 1, 2013 through June … policies and procedures to guide staff when processing claims, which were not audited prior to payment. Key … process. Perform a deliberate and thorough audit of all claims prior to payment. … Gloversville Housing Authority …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Taxable Travel
… 2016. These included expenses for rental vehicles and fuel to conduct rent inspections throughout the New York metropolitan area. The objective of our examination was to determine whether (i) the expenses were incurred for …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelTown of Mount Pleasant – Financial Condition (2013M-303)
… Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 … include defining reasonable amounts of unexpended surplus funds that the Town should maintain. Appropriate only …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Rockland County – Budget Review (B6-13-6)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2013 fiscal year are reasonable. Background Rockland County has been experiencing financial condition …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s … financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65City of North Tonawanda – Financial Operations (2012M-203)
… quotes, as required by the purchasing policy. We tested 24 claims totaling $41,600 from nine vendors who provided the … totaling $140,703 in 2011. We found that for all 24 claims tested, department supervisors did not maintain a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203