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Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school district resources. The governing board is also generally responsible for adopting broad policies …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleTown of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment … $73,000 of available State aid funding as of the end of 2021. Key Recommendations Develop and adopt long-term written …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13How is an audit scheduled?
… Most of our audits of local governments are the result of a risk assessment process that takes into account a number of … audits of school districts and BOCES by our Office. … How is an audit scheduled …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… 2011 through August 15, 2014. Background The Buffalo City School District is located in the City of Buffalo, Erie … worked overlapping hours at the District and at another school district. District officials do not adequately monitor …
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 … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … Town officials made duplicate payments totaling $79,806, and the Town has an increased risk that errors or …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… and local budgets. Given the rush to judgement, it is hard to conclude that the members of Congress voting for …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformTown of Cortlandville – Fuel Purchases (2012M-171)
… Purpose of Audit The purpose of our audit was to determine if the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background The Town is located in Cortland … happened because the Highway Superintendent did not adhere to GML or the Board-adopted procurement policy when making …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… and accurately. There were no recommendations as a result of this audit. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsMexico Academy Central School District – Procurement (2023M-75)
… not assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75State Agencies Bulletin No. 231
… is followed. NOTE: If OSC has not established an escrow account for your agency and you enter deduction code 431 and … payroll system, it will be credited to a special escrow account and reported to DCJS. When the fingerprint card is processed, the DCJS special escrow account will be charged and a report issued to your agency. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingLaFayette Central School District - Fixed Assets (2018M-073)
… complete report - pdf] Audit Objective Determine whether fixed assets were recorded and accounted for properly. Key … valued at $168,700 were either not recorded on the master inventory list or not properly tagged. The District’s … a tag identifying them as District property. Review fixed asset records each year and ensure that they are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Greenville Fire District #1 – Board Oversight (2014M-376)
… 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)
… complete and accurate inventory of information technology (IT) assets. Key Findings District officials did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As a … in part because the records were not always updated to include all acquisitions of, removed/disposed of, or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentCity of Troy – Budget Review (B17-5-13)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to … increase to no more than the tax levy limit as permitted by law, unless it adopts a local law to override the cap. … …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13State Comptroller DiNapoli Releases School Audits
… Furthermore, the district paid health insurance and retirement system costs for cafeteria employees, averaging …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Accounts Payable Advisory No. 6
… a unique invoice number for each voucher. For information on how to process payments to Time Warner Cable, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 16
… a unique invoice number for each voucher. For information on how to process payments to Long Island Power Authority, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityOpinion 2004-3
… financed with non-property tax revenues); (exclusion for pay-as-you-go financing) CONSTITUTIONAL LAW -- Tax Limit … financed with non-property tax revenues); (exclusion for pay-as-you-go financing) FEES -- Tax Limits (exclusion from … establish and delineate limits on the amount of real property taxes that may be imposed annually by counties, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Contract Advisory No. 23
… Subject : Reminder to State agencies to maintain the accuracy of Authorized … Section 2.K. - Authorized Signatures , the Office of the State Comptroller (OSC) Bureau of Contracts (BOC) uses the … Signature Form ( AC 1782-S ) to validate signatures on contracts, amendments, change orders, purchase …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sCity of Glen Cove -- Budget Review (B17-7-12)
… Purpose of Budget Review The purpose of our budget review was to … surplus in the golf and recreation fund. These three funds are projected to have a combined unassigned fund … including $625,127 for employees retiring from the Police Department, and intend to use appropriated general …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12