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Opinion 97-9
… village board members must recuse themselves in connection with a proposed zoning change, under consideration by the … officer or employee has an interest in any contract with his or her municipality if he or she receives a direct … is not prohibited, General Municipal Law, §803 requires, with certain exceptions, that the interest be disclosed in …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Bolton Fire District – Credit Cards (2017M-180)
… Purpose of Audit The purpose of our audit was to determine if claims for … did not reconcile monthly credit card statements to individual receipts. The District incurred $116 in late …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Fredonia Central School District - Financial Management (2018M-33)
… more beneficial to residents. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District … appropriated fund balance that was not used as planned to fund operations. The budgets overestimated appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mTown of Cheektowaga – Credit Card Purchases (2017M-18)
… of our audit was to review credit card use and purchases for the period January 1, 2015 through December 14, 2016. … an elected seven-member Town Board. Budgeted expenditures for 2016 totaled approximately $92.3 million. Key Findings … them with credit card statements and itemized receipts for all purchases. Perform a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Canastota Central School District – Payroll (2016M-56)
… Purpose of Audit The purpose of our audit was to examine payroll for the … agreement provisions and paid $6,962 for unused vacation to the former Superintendent that was not provided for in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Millbrook Central School District – Claims Processing (2015M-48)
… Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Binghamton City School District – Financial Condition (2013M-242)
… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $98 million. … Key Recommendation There are no recommendations for this report. … Binghamton City School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… as of June 30, 2015. Key Recommendations Discontinue the practice of adopting budgets that result in the appropriation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… did not remit all cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to … Disbursements were made directly out of the concession stand bank account and were not reviewed and approved by the … Supervisor in a timely manner. Ensure that all concession stand cash receipts and disbursements are accounted for by …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mHortonville Fire Company – Financial Activity (2014M-210)
… of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. … organization associated with the Hortonville Fire District, which serves the hamlet of Hortonville in the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and … systems for the Town's funds that were not set up to properly account for transactions by individual funds. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Village of Victor – Financial Management (2015M-166)
… to evaluate the Village’s financial management practices for the period June 1, 2013 through July 8, 2015. Background … Board of Trustees. General fund budgeted appropriations for the 2014-15 fiscal year were approximately $2.4 million. … financial plan. The Board did not conduct or provide for an annual audit of the Treasurer’s records and reports. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Town of Hamden – Financial Condition (2013M-86)
… of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. … since 2008. The Board did not approve budget amendments for the 2012 budget until January 2013, one month after the … Key Recommendations Evaluate recurring revenue sources for budgetary purposes over which there is direct control …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86State Agencies Bulletin No. 1954
… Allowance and to provide agency instructions for payments not processed automatically. Affected Employees Employees in … 2005-2015 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc. … is completed, the following Control-D report will be available for agency use: NPAY771 – Time Entry Payment Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… for hospital bed reserve days were appropriate, and if not, to what extent nursing home claims exceeded the bed …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followOperational Advisory No. 25
… compliance with the Data Quality guidelines in the Guide to Financial Operations Chapter III, Section 7 - Data Quality … Office of the State Comptroller (OSC) has instructed SFS to execute the transaction clean-up activities necessary to ensure SFS data complies with these standards on a …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryState Agencies Bulletin No. 1969
… year because the Member’s statutory salary of $110,000 is not evenly divisible by 26 pay periods. Members who serve … is needed. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a … Listings Exception listings identify Members who will not receive an automatic year end adjustment based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureBelfast Central School District – Procurement (2016M-317)
… procurement policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring professional … services. The purchasing agent and claims auditor did not always ensure that purchases were made in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls … agreements, resulting in $54,364 in waivers being granted to ineligible individuals during the 2012-13 fiscal year. …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selected