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Brasher Falls Central School District – Payroll (2016M-57)
… of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through November 30, 2015. … Key Recommendations There were no recommendations as a result of this audit. … Brasher Falls Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… Westhampton Beach Union Free School District is located in the Town of Southampton, Suffolk County. The District, … processing function which ensure that claims are audited in a timely manner, properly supported and for legitimate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … has a reserve fund policy which provides guidance on how to establish, fund and maintain reserve funds, and all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… Junior Republic Union Free School District is located in the Town of Freeville in Tompkins County and operates three schools with … Key Recommendations There were no recommendations as a result of this audit. … George Junior Republic Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mVillage of Attica – Justice Court (2014M-30)
… Purpose of Examination The purpose of our audit was to review the processes and procedures for the Justice Court’s … Justice presides over Court operations. Key Findings Not all Court fines, fees and surcharges were properly accounted …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… an appointed Treasurer. The City’s 2012 and 2013 general fund budgets totaled $34 million and $35 million, … establish an information breach notification policy or a disaster recovery plan to minimize disruption of operations …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center … supplies. Our audit covered the period July 1, 2011 to November 21, 2013. Background New York State’s …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately … for the collection and payment of delinquent taxes are not in compliance with the Law. City officials did not adopt a … City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all tickets …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mKing Center Charter School – Purchasing (2013M-215)
… Key Findings We found that the School’s purchasing policy does not provide appropriate guidance as to when written or … and when items must be competitively bid. The policy also does not address threshold amounts under which approval can …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… Indirect costs are costs for activities that benefit more than one program or objective and, therefore, cannot be identified to only a … … Indirect costs are costs for activities that benefit more than one program or objective and therefore cannot be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsTown of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial operations for the period January 1, … Key Recommendations Prepare an accountability analysis for all moneys held by the Court on a monthly basis. Periodically …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Arlington Fire District - Purchasing (2018M-43)
… its policy and procedures that ensure effective purchasing of goods and services. There were no recommendations as a result of this audit. … Arlington Fire District Purchasing 2018M43 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43XVI.3.G Legal Compliance – XVI. Financial Reporting
… should be presented in the ACFR as may be necessary to report legal compliance responsibilities and accountabilities. Guide to Financial Operations REV. 09/12/2022 … GASB Codification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceGreenwich Central School District – Claims Auditing (2016M-37)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … auditor did not consistently audit all claims related to the capital fund prior to payment. Key Recommendation The Board should ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
Dutchess County Water and Wastewater Authority Cash Receipts 2016M360
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Capital – 2022 Financial Condition Report
… of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital … include not only highways and bridges, but also facilities for education, government, health, housing, environmental … $3 billion (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalAccounts Payable Advisory No. 32
… should refer to the instructions for the applicable 1099 Form on the IRS’s website or contact BSE’s Federal Reporting …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsState Comptroller DiNapoli Releases Municipal Audits
… and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … Village of Painted Post – Board Oversight (Steuben County) The board did not adopt policies and procedures for cash … computer use policy was not signed or acknowledged by all employees and city officials have also not classified …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsSchenectady Municipal Housing Authority – Payroll (2014M-223)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period … totaled approximately $9.1 million. Key Findings Officials have designed and implemented appropriate procedures … rate schedules. Officials implemented specific procedures to ensure that employees were paid salaries and wages to …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Out-of-State Orders – Divorce and Your Benefits
… Order if a notarized Consent to New York Jurisdiction and Release form (RS6452) is executed by the member consenting to … New York State. The Consent to New York Jurisdiction and Release form must authorize NYSLRS to deduct payments from … according to the provisions of the out-of-state DRO and release NYSLRS from any liability whatsoever due to any …
https://www.osc.ny.gov/retirement/members/divorce/out-state-orders