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DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today in Erie County Court after admitting he worked for a … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a … … A Buffalo City School District technician pleaded guilty today in Erie County Court after admitting he worked for a …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Recommendations Ensure that funds in unauthorized reserves are properly classified as unrestricted fund balance. Adopt … currently established and determine if the balances are necessary, reasonable and in compliance with statutory requirements. To the extent that they are not necessary, transfers should be made to other reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mWithdrawing Your Contributions and/or Your Membership – State Police Plan
State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Withdrawing Your Contributions andor Your Membership
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipNormal Retirement – Article 14 Benefits
… or early retirement, but must be separated from service on the first of the month following the month you reach 62. With at least 22 years of service …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementNewark Valley Central School District – Procurement (2022M-60)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
Town of Hempstead Sanitary District No 7 PostEmployment Payments Claims Processing and Professional Services 2014M198
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered … and completing other required information, such as the fund to be charged and appropriation codes. Such a process …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimMonticello Joint Fire District – Fiscal Operations (2017M-80)
… 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, distinct and separate … from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Introduction – Travel and Conference Expense Management
… While travel and conference expenses are generally not a significant budgetary item, the opportunities for improper … conference expenses. Some examples of our audit findings in this area include: 1 A lack of travel policies and … a lack of verifying mileage claims. All references in this guide to "employees" should be interpreted to mean …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionState Comptroller DiNapoli Releases Municipal Audits
… Auditors determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated … As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsTown of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … multiyear financial and capital plan, nor did it have any other mechanism in place to adequately address the … operational and capital needs. Key Recommendations Do not rely on one-time revenue sources such as appropriated …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomAssociation for the Advancement of the Blind and Retarded – Options for People Through Services Program
… period as a result of using budgeted, rather than actual, expenses when developing its contractor reimbursement rates. … Recalculate reimbursement rates using actual expenses for future OPTS contractor billings. Periodically …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programX.7.B Local Customers – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Business Unit should use Local Customers to bill and track receivables and receipts … vendors who pay a fee to have a booth at the State Fair. In these instances, a Centralized Corporate Customer is not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… to cash advance accounts are required at least once a month. For reimbursements other than a salary advance, … will incorrectly increase the accounts receivable balance in the Modified Accrual Ledger. The Bureau of State … special reimbursement procedures are described in Section 10.D – Cash Advance Payment Types of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementV.3.G Product Code – V. Chart of Accounts (COA) Governance
… node) for Product reporting needs. A statewide Product Tree will be created to support Miscellaneous Receipts and … migrated to the SFS. More information, including the COA Tree List, can be found in SFSSecure . To add or modify a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… records when certifying payrolls to ensure that payments are based on actual hours or days worked and Board-authorized …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overWyandanch Union Free School District – Budget Review (B21-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Cortlandville – Fuel Purchases (2012M-171)
… 1, 2011, to June 21, 2012. Background The Town is located in Cortland County and has a population of approximately … This is done with the use of a variety of vehicles and machines all fueled by diesel or unleaded gasoline. The Town … $184,850. Key Finding Town officials made fuel purchases in excess of the bidding threshold without obtaining …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Highland Central School District – Financial Condition (2013M-358)
… our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … is governed by the Board of Education which is responsible for managing District operations. The District’s budgeted appropriations for the 2013-14 fiscal year were approximately $38.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358