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Hoosic Valley Central School District - Financial Management (2018M-238)
… expenditures and/or necessary reserves and reducing property taxes. Review all reserves to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Cortland County - Claims Audit and Check Printing (2018M-247)
… rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of … to review user access rights to the financial software and modify user rights according to job duties. The Treasurer … software. County officials agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether … Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department … and has approximately 15 active members. Expenditures in 2013 totaled approximately $28,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Iroquois Central School District - Financial Management (2018M-102)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were overestimated … million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Hudson City School District – Grant Administration (2013M-324)
… documentation to substantiate employee benefits, salaries and purchased services. Key Recommendations Ensure that grant … administrators approve all grant-related disbursements and that such disbursements are made in accordance with the … is sufficiently documented, accurately allocated and correctly reported in accordance with grant-funding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Caribbean Heritage Month Celebration
… his annual Caribbean American Heritage Month celebration in honor of the rich and diverse history and culture of the … — including New York’s own Shirley Chisholm, the first Black woman in Congress. Caribbean Americans come together …
https://www.osc.ny.gov/caribbean-heritage-month-2022State Comptroller DiNapoli Releases Municipal Audits
… limit by $187,957. However, the council adopted a local law to override the tax levy limit prior to budget adoption …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… of our audit was to review the District’s transportation and custodial operations to determine whether there were … elected members. Budgeted expenditures for the 2010-11 and the 2011-12 fiscal years were approximately $78.6 and $78.7 million, respectively. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesBrasher Falls Central School District – Payroll (2016M-57)
… Central School District is located in the Town of Brasher and portions of the Towns of Stockholm and North Lawrence in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Belfast Central School District – Procurement (2016M-317)
… located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which … for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases were … one vendor totaling $3,000. Key Recommendations Review and revise its procurement policy to clearly require the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Campbell-Savona Central School District – Financial Condition (2015M-42)
… Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and Thurston and the Village of Savona. The District, which is governed by … District officials continually underestimated revenues and overestimated appropriations when they prepared and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42XII.5.D Selecting the Appropriate Location – XII. Expenditures
… Instead, they must review and pick an appropriate Location for each transaction, as the default may not be appropriate for a particular transaction. Bulkload agencies should not … See Chapter X, Section 4.D – Location of this Guide for additional information about location. Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationComptroller DiNapoli Releases School District Audits
… unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. Auditors found that … was not used, the recalculated unrestricted fund balance for fiscal years 2014-15 through 2018-19 ranged from 7 … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsVI.I Overview – VI. Budgets
… and transacting against Federal grants. Each Federal grant will have its own project budget that will ensure that … for the Federal Grant Award, and the Project Child is the funding allocation to specific project activities. See … agencies, agencies will establish a Federal Grant in SFS via the Project and Federal Grant Request guides based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewComptroller DiNapoli Releases School District Audits
… The board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. … written fund balance policy. Cheektowaga-Maryvale Union Free School District – Continuing Education (Erie County) … Community education financial activity was not accounted for in the correct fund. Certain literacy program revenue was …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1970
… will be remitted to the NYS Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll checks issued … be escheated and sent to the Office of Unclaimed Funds (OUF) on April 27, 2022. Agency Actions Agencies must notify … issued in 2020 and the funds will be remitted to the OUF on April 27, 2022 . Employees can visit the Unclaimed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksAccess Controls Over Student Information Systems (2014-MR-1)
… (APW) Central School District [pdf] , Indian River Central School District [pdf] , Lowville Academy and Central School District [pdf] , Madison Central School … referred to as Student Information Systems (SIS), to store and manage student data in a centralized database. SIS …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Unified Court System Bulletin No. UCS-266.2
… an updated list of those unions that submit membership and dues transactions via electronic file submissions to OSC … A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has … to union dues deductions are properly authorized, verified and executed. As the State’s payroll administrator, OSC is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… process by which project costs are allocated based on Time and Labor data. The integration of payroll and labor cost allocation is a statewide requirement for … data should be reported at the Employee level for time and cost which will be directly coded to projects by pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationAccounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date … differ from those recorded in the General Ledger. For more information, see the GFO, Chapter XII, Section 5.G … Dates on Vouchers . … Determining Accounting Date for Accounts Payable Vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-date