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Payroll Bulletins
… of New York Housing and Community Renewal Other Bulletins Payroll Improvement Project State Police State University of New York Transportation Unified Court System … Payroll Bulletins …
https://www.osc.ny.gov/state-agencies/payroll-bulletinsInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… and make the appropriate adjustments to ICCD’s CFRs and reimbursement rates, as warranted. Work with ICCD officials …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualIII.7 Data Quality – III. Statewide Financial System (SFS)
… periodically clean up transactions. For transactions that have not been cleaned up, the Office of the State Comptroller … per the guidelines below. eSettlement Invoice Guidance: Any eSettlement invoices in Entry in Process, New, Expedite … 90 days or more will be denied. Purchase Order Guidance: Any Purchase Order transaction with a budget status error for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityHadley-Luzerne Central School District - Financial Management (2018M-103)
… Objective Determine whether the Board properly managed District finances by adopting realistic budgets and … on the District’s response. … HadleyLuzerne Central School District Financial Management 2018M103 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Westfield Academy and Central School District - Financial Management (2018M-67)
… the amount of unrestricted fund balance to within the legal limit. Adopt budgets that include realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mPeekskill City School District - Network User Accounts (2021M-195)
… we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts consisted of 56 individual and 77 generic unneeded network user accounts, one of which was last logged on in January 2012. Ensured all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195II.3.B Establish Control – II. New York State Financial Accounting
After appropriations are authorized by the Legislature the State Comptroller will establish appropriation and segregation control records based on the enacted legislation
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlHoosick Falls Central School District - Financial Condition Management (2019M-159)
… We project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementPine Valley Central School District - Financial Management (2019M-35)
… balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… years, NYL shared space with Manhattan Star Academy (MSA), a private school that serves schoolage children with … three-year period, NYL was a signatory to a Management Agreement (or Agreement) with YAI, wherein YAI agreed to … These ineligible costs included $3,676,434 in personal service costs and $2,094,574 in other than personal service …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… reports and the President reviews the Treasurer’s records on an annual basis. Although Company minutes include motions …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… As a result, we shared our audit findings with outside law enforcement. Key Recommendations Ensure all disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163State Comptroller DiNapoli Releases Municipal Audits
… addressing what periodic financial reports the company had to provide the district. Annual Update Documents were not … worked with the New York State Office of General Services to use a state contract the district could have saved $2,805, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Wallkill Central School District – Claims Auditing (2023M-52)
… before payment, for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims … before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million … lines being overspent. 58 totaling $1.6 million did not have sufficient supporting documentation, which could result …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Total Receipts – 2022 Financial Condition Report
… that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts … tax and consumer (consumption and use) taxes: Accounted for 37.0 percent of 2022 receipts; and Have increased 32.5 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTotal Receipts – 2023 Financial Condition Report
… that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts … tax and consumer (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2021 Financial Condition Report
Revenues are affected by economic changes and changes in federal and State policies
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsMonticello Central School District - Fund Balance Management (2020M-2)
… [read complete report - pdf] Audit Objective Determine whether the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Online and Computer-Aided Training – Travel and Conference Expense Management
… Local governments and school districts may find that it is necessary or cost-advantageous to use online trainings 13 … and tutorials) and other self-study packages to meet the training needs and requirements of their staff. Using … service temporarily available to staff to facilitate the training, subject to necessary approvals and the computer …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingWhitehall Central School District – Internal Controls Over Payroll (2013M-159)
… The Whitehall Central School District is located in Washington County. The District is governed by a Board of … benefits costs totaled approximately $10.6 million in the 2012-13 budget. Key Finding We found the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013m