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Holley Central School District - Procurement (2019M-7)
… did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000. Key … process is used. District officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Greater Johnstown School District - Payroll (2018M-267)
… employees who were paid approximately $1.7 million during the audit period. District officials effectively designed and … authorized. There were no recommendations as a result of this audit. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Accounts Payable Advisory No. 54
… : Update - Voucher Mass Approval functionality available for lease vouchers Reference: Guide to Financial Operations … System (SFS) has mass approval functionality available for Procurement Card (PCard) reconciliation vouchers, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalElsmere Fire District – Capital Project (2022M-48)
… Obtained voters’ approval for the construction project and bond financing. Prepared an itemized budget and properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … Billing (Erie County) District officials did not include the proper formula for the Public Excess Cost Aid (PECA) … district could have realized revenues totaling $12,502. Camden Central School District – Claims Audit Process (Oneida …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsGeneva City School District - Reserves (2018M-51)
… reserves with balances totaling $9.4 million (72 percent of total reserves) are overfunded by $7.8 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Harrison Central School District - Financial Condition (2018M-260)
… general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key … that contain reasonable estimates for appropriations based on historical and/or other known factors. District officials generally disagreed with our findings and recommendation. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Operational Advisory No. 30
… for certain closed Federal grants from the Comptroller’s Refund Account rather than via check. Chapter IX.8.D Electronic Refund Payments to the U.S. HHS has been updated to reflect …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/30-electronic-refunds-us-dhhsAccounts Payable Advisory No. 63
… - Category Codes Guidance: In the SFS, the category code is used to identify the specific goods or services that are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
Determine whether District officials implemented costeffective and equitable measures to control expenditures and share services
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditurePlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… whether the District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The … for coverage. Key Recommendations Establish a process to periodically monitor the status of all retirees and their … and have initiated or indicated they planned to initiate corrective action. … PlainviewOld Bethpage …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceState Agencies Bulletin No. 1372
Employees represented by Council 82 in Bargaining Units 61 and 91
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1372-council-82-dues-and-agency-shop-fee-increaseNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… activity (ECA) fund collections and disbursements. Key Findings Student treasurers did not maintain adequate … collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure all ECA collections are supported …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsNew York State Comptroller Thomas P. DiNapoli Gives Best Wishes For New Year, 01/01/15
… to embrace new goals derived from lessons learned over the past year. Across the state from Buffalo to Brooklyn to Babylon and from the Southern Tier to the North Country, let us seek out opportunities to work together to move our state forward. I'm excited about …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-thomas-p-dinapoli-gives-best-wishes-new-year-010115Port Jefferson Union Free School District - Claims Processing (2018M-055)
… prior to payment. Noteworthy Achievements We reviewed 60 general fund claims totaling $298,123 and 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… - pdf] Audit Objective To determine whether the County Hospital and Skilled Nursing Facility (Hospital) cafeteria … sales were properly collected, deposited and recorded. Key Findings Cash from cafeteria sales was not always …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Letchworth Central School District - Reserves (2018M-176)
… District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial Operations … ordering email address or (ii) the vendor is not enrolled in email PO dispatch and the agency wishes to dispatch the PO …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… by the State that are earmarked for specific programs and are accounted for in Special Revenue – Federal funds such … Federal USDA-Food and Nutrition Services Fund; the Federal Health and Human Services Fund; the Federal Education Fund; the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receipts