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State Comptroller DiNapoli Releases Municipal Audits
… because the director has the ability to procure and pay for goods or services that may not be for valid authority …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… is subject to prior OSC approval as detailed in XI.2.A Thresholds , users will create/bulkload a transaction in the … Type below. Users will submit the agreement and required procurement record documents to OSC through the Electronic … OSC approval, users will submit the agreement and required procurement record documents to OSC through EDSS. EON …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsCayuga County - Procurement and Claims Audit (2018M-274)
… allowing third-party access to directly withdraw funds from County bank accounts. County officials agreed with …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through March …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… authorized by the Board. Key Recommendations Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Moreau – Budgeting and Multiyear Planning (2017M-185)
… March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Town of Sharon – Fund Balance (2017M-271)
… Town officials have not developed multiyear financial or capital plans or a fund balance policy. Key Recommendations Reduce TW and …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Galway Central School District - Fund Balance Management (2017M-267)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Fredonia Central School District - Financial Management (2018M-33)
… balance to within the statutory limit and use the excess funds in a manner more beneficial to residents. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Webster Central School District - Financial Condition (2018M-109)
… District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the … trends or other known factors. Discontinue the practice of appropriating fund balance that is not needed or used to … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance … June 1, 2015 through May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Dunkirk City School District – Financial Management (2017M-122)
… amounts reserved are necessary and reasonable. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Harpursville Central School District - Financial Condition (2018M-120)
… District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance … trends, resulting in expenditure and revenue variances of 3 percent and 1 percent, respectively. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mAbout the Common Retirement Fund – What Every Employer Should Know
… As a NYSLRS stakeholder, it is important for you to be familiar with the Common Retirement Fund (Fund), which holds and invests the money used to pay NYSLRS benefits. New York State Comptroller Thomas P. DiNapoli is the trustee of the Fund, which was established to hold all the …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundState Agencies Bulletin No. 1515
… a check to repay an overpayment Background Due to a change in the bank reconciliation process and the risk of personal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230State Agencies Bulletin No. 1055
… Employees Employees who, as identified by National Bond and Trust, had bond deductions withheld, but had not yet … refunds in the Institution paychecks dated 03/10/11 and Administration paychecks dated 03/16/11. The refund … will appear as a positive amount under the “Refund” field and as a negative amount under the “YTD” field. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1055-refunds-deduction-code-101-bondsJamesville-Dewitt Central School District – Procurement (2016M-264)
… for purchases costing less than the competitive bidding thresholds. Key Recommendations Amend the purchasing policy to include guidance for the procurement of professional services and of goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Worcester Central School District – Unassigned Fund Balance (2016M-1)
… The Worcester Central School District is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74