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Cairo-Durham Central School District – Information Technology (2017M-246)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Cairo-Durham Central School District serves the Towns of Cairo, Durham, Athens, Catskill, Coxsackie and Greenville …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Harborfields Central School District – Claims Processing (2016M-38)
… claims auditor did not verify vouchers or invoices against quotes, bids or contracts and did not require that these … Verify vouchers and invoices against applicable quotes, bids and contracts, in addition to purchase orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and … The District is governed by an appointed five-member Board of Directors. During 2015, District revenues totaled $1.4 …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Reconcile the individual accounts to the control account of accounts receivable and rectify any differences …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mMechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls … The Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The Authority, which was …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Bethlehem Central School District – Credit Cards (2017M-41)
… directly withdraws monthly payments from the District bank account without the Treasurer’s authorization. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41State Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… and challenges in the year ahead. The Governor has put forth an ambitious agenda to move our state forward, while renewing his commitment to … shared across the state. The Governor is right to focus on how to bring jobs and economic prosperity to all corners of …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… shared across the state. The Governor is right to focus on how to bring jobs and economic prosperity to all corners of the state, and I look forward to working with the Governor and Legislature … taxpayers. "The state also has the rare opportunity to take advantage of a significant windfall of cash from legal …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsAndover Central School District - Financial Management (2018M-145)
… and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually … budgets that overestimated appropriations by a total of approximately $3 million (13 percent) from 2014-15 through … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145More About This Retirement Plan – State Police Plan
… This retirement plan summary describes the benefits available … Fire Retirement System (PFRS) covered by the special 20-year State Police retirement plan. (There is no Tier 4 in … Law (RSSL) as enacted by the New York State Legislature. This publication applies only to members who joined the New …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planTravel Advisory No. 3
… Subject: Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to the OSC Travel Manual. The key updates are as follows: Effective …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, … sole source payments totaling $53,000 to two vendors for textbooks. District officials did not follow policy and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… million. Key Findings District officials did not always account for employees’ leave accruals in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… This chapter contains the policies followed by the Office of the State Comptroller (the Comptroller) for preparing the … The Statewide Financial System (SFS) provides most of the central State Government financial data needed for … chapter. Any changes or suggestions regarding the content of this chapter should be forwarded in writing for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewCohoes Public Library – Governance and Operations (2015M-259)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Library’s operations for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Newfield Central School District – IT Asset Management (S9-22-17)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. Of the 41 IT assets we selected to confirm their location and that they were inventoried, and … were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not be …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17East Aurora Union Free School District - Procurement (2023M-125)
… competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and public works …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and … year totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were … were deposited in a timely manner. Not all ECA clubs had student ledgers. The Board's ECA fund policy had not been …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll … did not prepare and provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports and evaluate the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017m