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Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of … and accountability of travel and conference expenses in accordance with board policies: Management officials (or … and procedures are clearly communicated to all employees who travel on official business. The individual traveler, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Purpose of Audit The purpose of our audit was to determine whether certain Service Center … The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerTown of Homer – Non-Payroll Disbursements (2023M-63)
… Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … records, as required. Town officials disagreed with certain aspects of our findings but indicated they will … action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town homer …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Improving the Effectiveness of Your Claims Auditing Process – Improving the Effectiveness of Your Claims Auditing Process
… this guide as a resource for those governing bodies and officials who are responsible for the audit of claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-processInformation Technology Contingency Planning – Information Technology Contingency Planning
… system andor electronic data to be recovered as quickly and effectively as possible following an unplanned disruption …
https://www.osc.ny.gov/local-government/publications/it-contingency-planningPeekskill City School District – Financial Condition (2015M-191)
… Background The Peekskill City School District is located in the City of Peekskill, Westchester County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Accounts Payable Advisory No. 58
… facilitate the SFS functionality that prevents the payment of duplicate invoices. When an agency enters a duplicate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsHow to Search & Claim Property
… lost money waiting to be claimed. All claims can be filed online within minutes, and most are paid within 30 days. We … documentation is needed to prove your claim. This is a free and secure service provided by the New York State … your Social Security Number (SSN) to submit your claim online. Your SSN verifies your identity and entitlement to …
https://www.osc.ny.gov/unclaimed-funds/claimants/how-search-claim-propertyHow is an audit scheduled?
… We routinely gather information from a variety of sources and consider items that come to our attention such as the … analysis of financial and demographic information on file with our office and elsewhere, information gained during … correspondence and other contacts we may have had with local officials, state and federal agencies, citizens …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledTown of Cortlandville – Fuel Purchases (2012M-171)
… the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background … Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done … the Highway Superintendent did not seek competition for the Town’s fuel purchases, we found that the Town paid …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Mexico Academy Central School District – Procurement (2023M-75)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … did not always seek competition when purchasing goods and services as required by the District’s procurement … could not assure taxpayers that they procured goods and services in the most prudent and economical manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Payroll Improvement Project Bulletin No. PIP-002
The purpose of this bulletin is to inform agencies of changes to the Reserve EMPLID process for online transactions the Automated Interface AI Load File NHR
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradeCity of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are … such as health insurance, New York State Employees’ Retirement System payments and debt service payments, are …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Greenville Fire District #1 – Board Oversight (2014M-376)
… internal controls over the District’s financial operations for the period January 1, 2013 through July 10, 2014. … and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid prior … process. Review the legal requirements for reserve funds and legalize existing reserve accounts. Audit all …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… School District (District) officials maintained a complete and accurate inventory of information technology (IT) assets. … IT inventory records were incomplete and inaccurate, in part because the records were not always updated to … physical inventory. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentDiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less. Proposed by … John T. McDonald III. “My office holds over $19 billion in unclaimed funds, and we want to make sure that every New Yorker can easily claim their money. By simplifying the process, my office will be able to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… timely and accurately. There were no recommendations as a result of this audit. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsState Comptroller DiNapoli Statement on New York City's November Budget Update
… New York State Comptroller Thomas P. DiNapoli issued the … statement regarding the agreement announced today on New York City’s November Financial Plan. “The release of the …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateTonawanda City School District – Financial Management (2016M-370)
… that realistically reflect the District’s operating needs and use surplus funds as a financing source for funding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… all services provided to districts are properly billed and use a consistent billing method to bill for the servic … …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technical