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The Academy Charter School - Credit Card Expeditures (2019M-80)
… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the nature …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during the audit period. The current fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions using a General Ledger Journal Entry in SFS. Expenditure transfers include: Expenditure transfers … the submission of adjustments and transfers between funds in the submodules. Expenditure transfers for agencies that … transactions using a General Ledger Journal Entry in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation created under the New York …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Canastota Central School District – Payroll (2016M-56)
… in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Johnsburg Central School District – Payroll (2014M-174)
… District is located in the Towns of Johnsburg, Chester and Thurman, in Warren County. The District is governed by an elected seven-member Board of Education and operates one school with approximately 340 students. … million. Key Findings The Board did not establish policies and procedures over payroll timekeeping. Employees did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Edmeston Central School District – School Lunch Operations (2015M-174)
… Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, which operates one cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Elmira Heights Central School District – Financial Condition (2014M-76)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through February 19, 2014. … with approximately 1,100 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, … The District is governed by an elected seven-member Board of Education and operates one school with approximately 615 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Great Neck Union Free School District – Fuel (2016M-82)
… The Great Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates 10 schools … Recommendations Ensure policies and written procedures are in place to adequately control the District’s fuel assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Locust Valley Central School District – Competitive Quotes (2016M-131)
Locust Valley Central School District Competitive Quotes 2016M131
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131North Rose-Wolcott Central School District – Financial Management (2016M-22)
… plan that details the appropriate and necessary levels for reserve funds and prescribes how the reserve fund balances are to be monitored, analyzed and … capital plans. Key Recommendations Adopt a comprehensive reserve fund plan that addresses the purpose, accumulation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims prior to Board … that all funds are deposited and invested as authorized by statute. Ensure that all credit card claims are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319State Agencies Bulletin No. 1153
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … grade on the 4/1/10 Salary Schedule are eligible for a Performance Advance if the employee: has completed one (1) … Program, the supplement will be recalculated by OSC when processing payments for disability dates beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1153-april-2012-performance-advances-graded-and-ns-equated-grade-employeesCUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … dated December 30, 2021. OSC Actions At the request of IBT, Local 237, OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevatorState Comptroller DiNapoli Releases State Audits
… public relations and advertising costs. Department of Health: COLA – Child Center of New York (2016-BSE4-01) Each … appropriate and properly supported. Roswell Park Cancer Institute: Security Over Electronic Protected Health Information (Follow Up) (2016-F-19) An initial audit …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… local governments this year than ever before, according to a report released today by New York State Comptroller … undetermined. What is clear is that Washington must do more to help stabilize state and local government finances … as much as $9 billion to $10 billion, depending largely on how many taxpayers choose to delay their filings. While the …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesWilliam Floyd Union Free School District – Payroll (2016M-165)
… December 31, 2015. Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk … by employees. No one independent of the payroll process reviews hourly rates or annual salaries entered by the … (i.e., time records) to ensure that payments were based on the actual hours or days worked prior to payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… will continue to examine school finances and work with law enforcement to hold wrongdoers responsible. I thank … at the Buffalo district while also clocked in at the Lake Shore school district 25 miles away. The Comptroller's office …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyState Comptroller DiNapoli Releases Municipal Audits
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors determined the board … properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits