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Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger … disabilities in Geneva, Canandaigua, and Waterloo, NY. Happiness House is reimbursed for preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualEast Greenbush Central School District – Claims Processing (2015M-302)
… North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, which operates seven schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Purpose of Audit The purpose of our audit was to determine whether the District provided cost-effective special education services and whether the tuition rate charged covered the cost of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationChazy Union School District – Payroll (2015M-252)
… District’s payroll process provided adequate supervision and oversight. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Valley Central School District – Financial Condition (2014M-58)
… financial condition and the Board’s budgeting practices for the period July 1, 2012 through August 5, 2013. … 2012-13 fiscal year. Budgeted general fund appropriations for 2012-13 totaled approximately $90 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Brewster Central School District – Financial Condition (2014M-224)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 4, 2013. … 465 full-time employees during the school year ending June 30, 2014. The District’s budgeted appropriations for the … action to manage the District’s financial condition.gets. This planning includes an ongoing evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and administrative staff have taken appropriate action to manage the District’s financial condition, including …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for … Laws Rules Regulations …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlUnion-Endicott Central School District – Financial Management (2016M-100)
… in the Town of Union in Broome County and the Town of Owego in Tioga County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100CUNY Bulletin No. CU-118
… record is eligible for TIAA based on the pension status of the employee's full-time job at the same campus. Once … to indicate TIAA/CREF retirement plan. Type the first day of the pay period in which retirement contributions can be … must ascertain, from the community college, the amount of completed TIAA service credit. This information must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsHoosick Falls Central School District - Financial Condition Management (2019M-159)
… interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementBenefits
… A Full-Range of Insurance Options Comprehensive health, dental and vision insurance packages (including prescription …
https://www.osc.ny.gov/jobs/benefitsSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… perform supervisory reviews of canceled check images and journal entries. Paid $300,000 during our audit period … Key Recommendations Review canceled check images and journal entries to provide additional oversight of the CFO’s …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationVendor File Advisory No. 6
… Comptroller (OSC) added new Sections in Chapter X of the Guide to Financial Operations regarding Vendor Designations. … activities. References: For specifics, please visit: Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor Designations Guide to Financial Operations, Chapter X, Section …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsDiNapoli: State Pension Fund Value $192 Billion
… that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns over the fiscal year, … said. “New York state’s pension fund is at a record value based on prudent long term asset allocation. We …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… District’s budget for the 2014 fiscal year is $406,500. Key Findings The District has a debit card which was used to pay expenditures directly from the general fund checking account. The Treasurer has not filed an annual financial report with OSC since 2011. Key Recommendations Discontinue the use of a debit card. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Lansing Central School District – Financial Management (2015M-256)
… to examine the District’s financial management practices for the period July 1, 2014 through September 9, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Travel Advisory No. 11
… 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name Description XIII.2 Employee Expense Reimbursement Policies Updated to indicate the Due to State Offset functionality is …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsState Comptroller DiNapoli Releases Municipal Audits
… recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49% of the … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0XIV.14.B Capital Assets – XIV. Special Procedures
… for capital assets include the following: Criteria for recording general capital assets including infrastructure Recording general capital assets Valuation of capital assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assets