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Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal controls over … Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by Section 375-e of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planGrand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity … The Grand Island Central School District is located in the Town of Grand Island in Erie County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mTuxedo Union Free School District – Financial Condition (2015M-360)
Tuxedo Union Free School District Financial Condition 2015M360
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Suffern Central School District - Financial Condition (2019M-145)
… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax … if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Green Island Union Free School District - Separation Payments (2019M-55)
… separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement … date. The District inappropriately provided an advance of $15,000 of separation pay to the former Business Manager. … resignation/retirement date. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Edmeston 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. As of June 30, 2019, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1State Agencies Bulletin No. 1443
… timely throughout the year due to late agency processing of PayServ Job Data transactions. Affected Employees All employees who did not receive refunds of Social Security and Medicare taxes, or received a portion … processing of PayServ Job data transactions Background In Payroll Bulletin No. 1366 agencies were notified that OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileNew NY Broadband Program
… from January 2016 through November 2021. About the Program In 2015, New York State established the $500 million New NY Broadband Program (Program). The goal of the Program was to achieve statewide broadband availability by the end of 2018. ESD’s Broadband Program Office (BPO) is responsible …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programAlbany Community Charter School – Financial Operations (2013M-185)
… Purpose of Audit The purpose of our audit was to evaluate the process for selecting and … to February 28, 2013. Background The School is located in the City of Albany. The School is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185State Comptroller DiNapoli Releases School District Audit
… could have saved at least $49,448 by using the Office of General Services contract price. In addition, officials should not have paid $74,980 to a … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Find …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63IT Asset Management (2022-MS-2)
… District [pdf] Audit Objective Determine whether officials in 20 school districts (Districts) appropriately tracked, … 1,155 IT assets to confirm they were inventoried; 945 of these were also tested to determine whether they could be located. We found 22 percent of these IT assets costing about $279,270 were not properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2VI.5 Project Budgets – VI. Budgets
… with the Commitment Control module, controls the amount of expenditures that can be charged and posted to project … project child budgets. The generate parent functionality in SFS will create/update the project parent budget when a … Note: These budget journals do not require the Division of Budget (DOB) or OSC approval and are posted to SFS after …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… by an agency Finance Office employee with the authority to certify that the expense report is just, true and correct and, therefore, appropriate to pay. An … to certify on expense reports that the expenses are just, true and correct and, therefore, appropriate to pay. To meet …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationThousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the … services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesSelected Personal Service Contracts
… with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation project at the Jacob K. … guidelines governing the need, award, and monitoring of procurement contracts as required by the Public … Authorities Law. We found that ESDC officials were not in compliance with many of these requirements for both the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsAccounts Payable Advisory No. 8
… Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide to Financial Operations … problems: SFS will not automatically prevent the payment of duplicate invoices. Vendors may not accurately credit the … the payment. Vendors may not see an accurate accounting of invoices and payments on e-Supplier. Vendors are not able …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherFlorida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over … The Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146