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Schuyler County – Treasurer’s Office (2014M-186)
… point in time during the fiscal year. Because financial records were inaccurate and out of balance, the annual update … the filed 2011 AUD was not supported by the accounting records because office staff did not make all of the … with OSC in a timely manner and ensure that the accounting records are accurate. Ensure installment agreements are …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $98 million. Key Findings District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… for 2013 were $98 million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain employees who were not in supervisory roles were granted access to modify time … overtime be pre-approved, while other departments do not have this requirement. There is no assurance that leave …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Saranac Central School District – Investment Program (2023M-89)
… investment program. Key Findings District officials did not develop and manage a comprehensive investment program. … investment earnings during our audit period. Officials did not: Solicit interest rate quotes, and Prepare monthly cash … in writing to our findings and recommendations but chose not to respond. … Determine whether Saranac Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Hauppauge Union Free School District – Leave Accruals (2022M-150)
… unused leave accruals. Key Findings District officials did not properly account for leave accruals for 19 of the 49 … $46,271 in additional payroll costs if the errors are not corrected. Nine employees did not always record their hours worked or not worked, which …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Findings The Board: Failed to provide oversight of the charter management organization (Company). School … Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mPoughkeepsie City School District - Budgeting (2018M-226)
Determine whether the Board and District officials adopted realistic budgets
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Hancock Central School District – School Lunch Operations (2015M-176)
… for the school lunch fund for the 2014-15 fiscal year totaled $302,900. Key Findings The District serves …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… period July 1, 2014 through June 30, 2015. Background The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234CUNY Bulletin No. CU-380
… Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med Deficiency GARNSH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-380-retroactive-salary-rate-increases-cuny-high-pressure-plantState Comptroller DiNapoli Releases Municipal Audits
… County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases and determined that Department of Social Services officials …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsForms
… Save Time with Retirement Online Skip printing forms, having them notarized … form (RS6439) . (RS5127-T, Rev. 4/22) (Return to Top) Contact Information Changes Retirement Online is the …
https://www.osc.ny.gov/retirement/formsHigh Falls Water District – Water Fees (2015M-153)
… review. The interest amount charged for late balances has not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. The District did not reconcile the amount of water purchased from New York …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Thurston Fire Company – Board Oversight (2016M-429)
… committee prior to payment. The finance committee did not complete an annual audit of the Secretary/Treasurer's … and responsibility and the procurement policy does not include thresholds or information required to be … Recommendations Ensure that the Secretary/Treasurer does not make disbursements unless they are certified by at least …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… permissible charges to federal grants. At the beginning of each fiscal year, the Division of Budget will enter the … cost standard rates into the State Financial System. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsMaine Endwell Central School District – Budget Review (B4-13-14)
… expenditure projections in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … located in Broome County. The District’s proposed budget for the 2013-14 school year is almost $45 million. Key … limit. Key Recommendation There are no recommendations for this budget review. … Maine Endwell Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14SUNY Bulletin No. SU-243
… Unit (PSNU) – BU08 who meet the eligibility criteria and are selected by the campus president Background Chapter … the 2011-2016 Agreement between the State of New York and the United University Professions, provides for a … president who meet the following criteria on 06/30/16 AND on 11/16/16 (Administration PP16L Pay End Date) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-243-2016-discretionary-award-psnu-employees-represented-unitedSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… covered the expenses reported on SLCD’s CFR for the fiscal year ended June 30, 2015, and certain expenses reported on …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… not appointed an internal auditor for the 2012-13 school year. None of the 50 claims we tested, totaling $967,570, had …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andWarsaw Central School District – Financial Management (2016M-278)
… of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which … approximately $19.5 million. Key Findings The Board and District officials annually appropriated portions of fund … has not been used since 2010-11 for related debt principal and interest payments, as statutorily required. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278