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An Analysis of Post-Pandemic Travel
The tourism industry’s post-pandemic recovery is uneven across the state, with Long Island nearly at full recovery of jobs lost while the North Country and Mohawk Valley are struggling to regain their footing.
https://www.osc.ny.gov/files/reports/pdf/welcome-back-to-ny-an-analysis-of-post-pandemic-travel.pdfWindsor Central School District – Fuel Controls (2022M-133)
Determine whether Windsor Central School District (District) officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/windsor-central-school-district-2022-133.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64) 180-Day Response
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64-response.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64)
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64.pdfControls Over and Revenues From .nyc Generic Top-Level Domains (2020-N-3)
To determine whether the New York City Department of Information Technology & Telecommunications has collected all the revenues due from the .nyc generic top-level domain program, and whether the contract’s operating requirements were met.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n3.pdfDynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) 90-Day Response
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3-response.pdfDynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3)
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3.pdfAccounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and … information on a proper invoice, please refer to the NY Codes, Rules and Regulations ( 2 CRR-NY 18.1 NYCRR ). … …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 45
… different than the existing default ordering email address or (ii) the vendor is not enrolled in email PO dispatch and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchMinisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and … of the ensuing year’s budget. District officials did not develop a plan to reduce the unreserved fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… disbursement duties. Deposit all money timely. Ensure that the minutes contain adequate information regarding the bills that membership approved for payment. Department … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andSouth Country Central School District – Information Technology Inventory (2017M-219)
… complete and accurate inventory records to safeguard information technology assets for the period July 1, 2016 through June 30, 2017. Background The South Country …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryWorcester Central School District - Fund Balance Management (2022M-75)
… from 2016-17 through 2020-21 by an average of $943,000, or 8 percent. District officials budgeted for operating … of the last five fiscal years by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… if separate GAAP statements for those individual plans or pools are not available. … Examples from GASB Statement 34 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … The Salmon River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville … approximately $29.1 million. Key Findings The Board did not adopt structurally balanced budgets based on reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialVillage of Freeville – Time Attendance and Leave Accruals (2017M-24)
… Purpose of Audit The purpose of our audit was to determine if Village officials adopted adequate payroll … 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population … for large payouts for unused vacation time. The Board did not ensure that Village officials and employees consistently …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24CUNY Bulletin No. CU-326
… Purpose To notify agencies of a one-time health insurance rate … of New York Office of Labor Relations will be reflected in the paycheck of February 14, 2008 for Aetna HMO and Aetna … from the City of New York Office of Labor Relations was not received in advance to implement the reduced health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-326-health-insurance-rate-adjustment-aetna-hmo-and-aetna-qposGreene Central School District – Financial Condition (2016M-17)
… and transfer excess fund balance, where allowed by law, or use the reserve funds for their designated purposes … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Malverne Union Free School District – Fund Balance (2016M-120)
… of our audit was to examine the District’s fund balance for the period July 1, 2014 through March 1, 2016. Background … a five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $53.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Edmeston Central School District - Fund Balance (2020M-1)
… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1