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Washingtonville Central School District – Reserve Funds (2014M-45)
… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Johnstown Public Library – Cash Receipts (2014M-304)
… January 1, 2013 through May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 … Johnstown Public Library Cash Receipts 2014M304 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Silver Creek Central School District – Financial Condition (2015M-321)
… the District’s management of financial activities for the period July 1, 2012 through September 15, 2015. Background … of the 2015-16 budgeted appropriations, exceeding the statutory limit by more than $1.7 million. The District … than needed. Maintain unrestricted fund balance within the statutory limit. Ensure that reserve fund balances are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sherman Central School District – Claims Processing (2016M-352)
… District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Sewanhaka Central High School District – Student Fees (2016M-296)
… audit was to examine the collection of student fees for test preparation classes, advanced placement exams and driver … Free School Districts: Elmont, Floral Park-Bellerose, Franklin Square and New Hyde Park-Garden City Park. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Whitesville Central School District – Financial Management (2016M-313)
… the District’s management of financial activities for the period July 1, 2012 through April 8, 2016. Background The … of the 2015-16 budgeted appropriations, exceeding the statutory limit by more than $1 million. Key Recommendations … reasonable. Maintain unrestricted fund balance within the statutory limit and develop a plan to reduce unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… audit was to review the District’s short-term borrowing and internal controls over purchasing for the period July 1, … note (RAN), even though it had sufficient cash flow, and could have saved $43,270 in interest payments for fiscal … Not all purchase orders were issued in a timely manner, and some purchases were made with confirming purchase orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingHammond Central School District – Payroll (2016M-398)
… for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Minisink Valley Central School District – Financial Condition (2016M-26)
… was to examine the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background The … used and unrestricted funds significantly exceeded the statutory maximum of 4 percent of the ensuing year’s budget. … fund balance in the general fund to comply with the statutory limit. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Manhasset Union Free School District – Separation Payments (2016M-150)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the … was no adequate independent review of the calculations to ensure they were accurate. The District overpaid seven … and underpaid four employees for unused vacation time by a total of $1,359. Key Recommendations Adopt written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Corning City School District – Procurement (2016M-222)
… County; and the City of Corning and the Towns of Bradford, Campbell, Caton, Corning, Erwin, Hornby and Lindley in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … in Wayne County. The District, which operates six schools with approximately 4,500 students, is governed by an elected … finance operations that was not actually used. As of June 30, 2015, two reserves with balances totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Village of Quogue – Justice Court (2015M-18)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Recommendations Identify any held bail money not related to active cases and disburse it to the proper parties. Ensure that all money received is …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Vendor File Advisory No. 13
… the Office of the State Comptroller’s Disregarded Entity Registration Request Form and the Internal Revenue Service … Disregarded Entity Vendor Registration …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/13-disregarded-entity-vendor-registrationState Agencies Bulletin No. 898
… Advances and Longevities have been rescinded pursuant to the recent directive by the Division of the Budget to withhold these payments. OSC will issue further …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/898-april-1-2009-salary-and-longevity-increases-employees-designatedXII.10 Overview – XII. Expenditures
… related to expenditures, such as: Lapsing and year-end procedures for payment processing Business Continuity Plan – Critical Payments During an Emergency Verifying vendor …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewDiNapoli: 90 School Districts in Fiscal Stress
… Ninety school districts, more than 13 percent of districts … Stress Monitoring System. DiNapoli’s office evaluated 672 school districts with fiscal years ending on June 30, 2014. … office has assessed and scored the financial stability of school districts. The second round of scoring designated 10 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressIX.12 Overview – IX. Federal Grants
… Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. More information on this Federal statute, can …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… "Tonight our nation mourns the passing of U.S. Supreme Court … Tonight our nation mourns the passing of US Supreme Court …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgTravel Advisory No. 6
… Subject : Updated Travel Form – AC 132S Guidance : The form AC 132-S Employee Report of Travel Expense and Claim for … required on the expense report. Please replace the old form with the new form. Reference : Guide to Financial … Updated Travel Form AC 132S …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/6-updated-travel-form-ac-132s-employee-report-travel-expense-and-claim-payment