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Greenport Union Free School District - Bank Reconciliations (2019M-161)
Determine whether the Treasurer prepared accurate and timely bank reconciliations
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Hornell City School District - Financial Management (2019M-38)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Jamesport Fire District - Gasoline Inventory (2019M-04)
… for and safeguard the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or … Because officials did not follow the District’s purchasing policy, the District paid at least $2,660 more than necessary … Key Recommendations Monitor and reconcile gasoline delivery and usage. Follow the District purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04General Brown Central School District - Building Renovation Project (2019M-21)
… officials properly establish, monitor and account for the building renovation project? Noteworthy Achievements District … the necessary records to account for and monitor the building renovation project. There were no recommendations as … officials properly establish monitor and account for the building renovation project …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mPortville Central School District - Cafeteria Collections (2018M-244)
… Adopt written policies and develop procedures for the collection and accounting of cafeteria cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Accounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State … (OSC) has updated the policies and procedures regarding a proper invoice. When an invoice does not contain the required … to Financial Operations (GFO) Chapter XII, Section 4,F – Proper Invoice, agencies must reject the invoice. It is a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceNortheast Central School District - Payroll (2018M-140)
… - pdf] Audit Objective Determine if compensation paid to employees was in accordance with collective bargaining … District officials accurately paid and provided benefits to employees in accordance with CBAs and Board-approved … manual and computer assisted auditing techniques (CAATs) to review payroll records for all employees paid during the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140CUNY Bulletin No. CU-353
… status for at least 100 workdays from June 1 to November 30. $294.00 Campus Peace Officer (Hourly) Be in Active pay status for at least 522 hours from June 1 to November 30. $294.00 Campus Security Assistant (Full-time) Be in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-353-cuny-december-2008-uniform-allowanceMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualVendor Responsibility Documentation
… Questionnaire (If valued at $100,000 or more for the first time) 1. New contract ✔ ✔ 2. Agreement with an … ✔ ✔ 3. Real estate (purchase, sale or lease) except for an eminent domain or real property sale which is required … Assignment * ✔ ✔ 5. Change to contract value not provided for in the original contract ✔ ✔ 6. Change to contract time …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationCUNY Bulletin No. CU-333
… the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the memorandum from Carmelo Batista …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… education services to students that eliminates tuition and avoids transportation costs,” said DiNapoli. “By … have ensured tax dollars are being spent in a prudent and economical manner.” After the … started accepting students from outside the district, and expanded its special education programs to include …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationEarly Education Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs submitted by the Early Education Center (Center) on its Consolidated Fiscal Report … adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including the … located in Highland, New York, provides preschool special education services to children with disabilities between the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended … rates. Remind Bright Start officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… all disbursements complied with the procurement policy and claims were for a proper district purpose or adequately … did not provide adequate oversight of financial operations and cannot be assured all money raised was properly accounted for and deposited. The board did not adopt adequate bylaws and …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… The treasurer did not maintain accurate accounting records. The treasurer filed the required annual financial … council also did not adequately plan and monitor emergency medical services' financial operations. As a result, the city … authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… The audit also determined: 112 disbursements or credit card charges totaling $504,506 did not have both an itemized … School purposes. Officials said they purchased 300 $100 gift cards totaling $30,975 for students for achieving … in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former Operations Manager …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollState Agencies Bulletin No. 1575
… Purpose To define Supplemental Wages, the earnings codes classified … Supplemental Wages and the methods for withholding income taxes from Supplemental Wages Affected Employees All … Wage payments as well as income tax withholding methods to be applied to Supplemental Wages are discussed in: IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesGet Help
… Filing System VendRep System - Enroll Now Proceed to Login … Information on where to get help related to Online Services …
https://www.osc.ny.gov/online-services/get-helpOdessa-Montour Central School District – Fuel Inventory (2019M-164)
… not maintained and reconciliations are not performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter … reconciliations are performed. Maintain an inventory of fuel keys and disable unaccounted for keys. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164