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Albany Community Charter School - Resident Tuition Billing (2019M-138)
… of residency for all students. Officials did not provide the Board with tuition billing information throughout the year regarding the amount of tuition anticipated and received. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Syosset Central School District - Payroll (2018M-42)
… officials have established adequate procedures over the payroll function to ensure that compensation paid and … Syosset Central School District Payroll 2018M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Arlington Fire District - Purchasing (2018M-43)
… whether the Board ensured that goods and services were procured in accordance with the District’s procurement policy … adequate procedures to ensure that goods and services were procured in accordance with the District’s policy. We … during our audit period and found that they were properly procured. We commend District officials for effectively …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law. Key Recommendation … the Treasurer files the required annual financial report in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
Determine whether the Board established adequate longterm plans which appropriately addressed the Towns operational and capital needs and funding sources
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Pittsford Central School District – Payroll (2021M-129)
… Recommendations Certify payrolls prior to the distribution of paychecks and processing of direct deposits. Routinely review the payroll process for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129For-Profit Construction Questionnaire (CCA-2)
… Questionnaire ( instructions and definitions ) (PDF) (MS Word) Attachments: Completed Construction Contracts (PDF) (MS Word) Uncompleted Construction Contracts (PDF) …
https://www.osc.ny.gov/state-vendors/vendrep/profit-construction-questionnaire-cca-2Not-for-Profit Construction Questionnaire
… ONLINE Not ready to file electronically? Not-for-Profit Construction Questionnaire ( instructions and definitions ) (PDF) (MS Word) Attachments Completed Construction Contracts (PDF) (MS Word) Uncompleted Construction Contracts (PDF) (MS Word) Financial …
https://www.osc.ny.gov/state-vendors/vendrep/not-profit-construction-questionnaireDiNapoli: Dangerous Dodd-Frank Roll Back Plan Threatens Consumers, Markets and Investors
… Thomas P. DiNapoli today wrote to members of the House Financial Services Committee, including Chairman Rep. … Comptroller Thomas P DiNapoli wrote to members of the House Financial Services Committee to express his strong …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-dangerous-dodd-frank-roll-back-plan-threatens-consumers-markets-and-investorsIX.7.D Cost Allocation – IX. Federal Grants
… payroll data helps facilitate an equitable, and timelier, allocation of payroll costs across various federal projects. … benefits received. Agencies should be aware that this allocation of costs may have an impact on future agency specific federal cost allocation plans. For additional detailed information, see …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationII.3.C Budget Execution – II. New York State Financial Accounting
… by the State Comptroller, the budget process enters a new phase: budget execution. Generally, enacted budget … by this chapter shall be available for payment until a certificate of approval has been issued by the director of … by the State Comptroller the budget process enters a new phase budget execution …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
… the Town Assessor properly administered select real property tax exemptions. Key Finding We reviewed 101 … the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Moriah Central School District - Cash Management (2019M-65)
… Objective Determine whether District officials maximized interest earnings. Key Findings District officials did not … and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested idle … funds in a financial institution with higher available interest rates, revenue would have increased by $61,162 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Glens Falls Common School District - Cash Management (2019M-177)
… limits, to maximize interest earnings. Prepare monthly cash flow forecasts that estimate available funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Port Jefferson Union Free School District - Claims Processing (2018M-055)
… established and implemented a well-designed system for processing claims, there were no recommendations as a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Dover Union Free School District - Information Technology (2018M-112)
… blogging. District officials did not properly secure the server room. In addition, sensitive IT control weaknesses … that restrict access to inappropriate websites. Secure the server room so that only authorized individuals have access. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Town of Skaneateles Real Property Tax Exemption Administration …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173West Seneca Fire District #3 - Capital Reserves (2019M-248)
… period. The District did not publish the required legal notices for five expenditures totaling $180,000 that … use of reserves. Ensure reserve expenditures comply with legal requirements to publish notices of permissive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248