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Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls over rent payments received … Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … with 186 students, is governed by a seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mHarborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process for the … Suffolk County. The District, which operates four schools with approximately 3,350 students, is governed by an elected … and did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Bethlehem Central School District – Credit Cards (2017M-41)
… adequately supported, audited prior to payment and paid in a secure and timely manner for the period July 1, 2015 … The Bethlehem Central School District is located in the Towns of Bethlehem and New Scotland in Albany County. The District, which is governed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41More About This Retirement Plan – State Police Plan
… the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by … 4 in PFRS.) These benefits are provided by Section 381-b of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planSagaponack Common School District - Fund Balance Management (2018M-53)
… will be used. Key Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding … property taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual … are necessary and reasonable, and use excess amounts in a manner that benefits residents. The results of our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Travel Advisory No. 3
… their official station and their home, they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common carrier …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateAccounts Payable Advisory No. 51
… guidance to assist agencies in determining whether claims for payment from vendors and state employees are appropriate … agencies to certify to the Comptroller that claims for payment are just, true and correct and therefore … 6.7 of the NYCRR requires agencies to support any claim for payment entered in to the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… "New York is facing great opportunities and challenges in the year ahead. The Governor has put forth an ambitious … New York is facing great opportunities and challenges in the year ahead The Governor has put forth an ambitious agenda …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… "New York is facing great opportunities and challenges in the year ahead. The Governor has put forth an ambitious … a stronger fiscal position than it has been for some time, and the Governor and Legislature deserve credit for reducing … New York is facing great opportunities and challenges in the year ahead …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… the optional sick leave benefit provided by Section 341(j) of the Retirement and Social Security Law (RSSL). To be … must retire directly from public service or within a year of separating from service. For most members, the maximum number of sick leave days allowable is 165. The additional credit is …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveEast Aurora Union Free School District - Procurement (2023M-125)
… Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125West Webster Fire District – Financial Management (2023M-23)
… with taxpayers and levied more taxes than needed to fund operations. We found: As of December 31, 2021, … was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did … balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic budgets and appropriate fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, the GASB will issue statements prescribing new or … requirements. This chapter will be updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… The Board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly … Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal or other … designated official did not review cancelled check images to ensure only approved disbursements were made. The Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Freeport Union Free School District – IT Asset Management (S9-22-10)
… complete report – pdf] Audit Objective Determine whether Freeport Union Free School District (District) officials … freeport audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Walton Central School District – IT Asset Management (S9-22-24)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … Ten Chromebooks could not be physically located (one with a purchase price of $228 and nine with combined …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Newfield Central School District – IT Asset Management (S9-22-17)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. Of … total cost of approximately $14,410 were not inventoried. In addition, annual inventories of all IT assets were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Town of Chester, Warren County. The Company is governed by a five-member Board, elected by Company members. For the 2015-16 fiscal year, the … and disbursements processes. Not all checks were signed by both the President and Treasurer. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax levies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management