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Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured … disbursed 84 checks totaling $394,037 prior to the Board resolution authorizing payment. The Treasurer … Recommendations Compare all vouchers with a list of checks to be approved for audit and approval before payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… revenues ($17,241) collected from credit card payments due to the credit card vendor improperly withholding funds. Ice … rink collections totaling $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited … credit card vendor and the Internal Revenue Service (IRS) to recover funds withheld. Provide oversight and segregate …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Glens Falls City School District - Financial Management (2019M-12)
… limit at fiscal year-ends 2015-16 through 2017-18 by 6.9 to 15.3 percentage points. Appropriations were consistently … District not using any of the fund balance it appropriated to finance 2017-18 operations. The District has not … Recommendations Use surplus funds as a financing source to fund one-time expenditures and reserves, pay off debt or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Margaretville Central School District – Financial Management (2020M-46)
… balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… are necessary, reasonable and in compliance with statutes. To the extent they are not, transfers should be made to unrestricted fund balance as allowed by law, or to other reserves per statutes. Use money in the debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Canastota Central School District – Payroll (2016M-56)
… Purpose of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June … agreement provisions and paid $6,962 for unused vacation to the former Superintendent that was not provided for in the … the separation overpayments and take action within the law to recover those funds, evaluate the eligibility review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Millbrook Central School District – Claims Processing (2015M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … million. Key Findings The claims auditor did not report to the Board and did not provide reports detailing claims … results. The claims auditor did not properly review claims to ensure that they were accurate, properly supported and for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Rome City School District – Financial Management (2015M-215)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … officials appropriated fund balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The Board … approved transfers totaling approximately $4.2 million to reserve funds after the 2011-12 fiscal year-end, rather …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… Purpose of Audit The purpose of our audit was to review internal controls over cash disbursements for the … the money from the School’s bank account for disbursement to employees, the respective taxing authorities and its own … reviews them. Key Recommendations Work with the vendor to arrange for payroll checks to clear against the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mCity of Geneva – Financial Management (2015M-105)
… Purpose of Audit The purpose of our audit was to assess the City officials’ financial management for the … adopted unrealistic budgets. Fund balance was appropriated to finance operations, and overall fund balance levels, … Officials did not use the Uniform System of Accounts to maintain the accounting records. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… to determine if the amounts reserved are necessary and reasonable. To the extent that they are not, reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… Purpose of Audit The purpose of our audit was to examine the school lunch fund’s financial condition for … about $70,000 per year. Key Recommendations Take action to bring the MPLH closer to industry standards. Complete a cost-per-meal analysis and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionGreat Neck Union Free School District – Fuel (2016M-82)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its fuel … accountability and there were no written procedures to provide guidance to employees. Officials did not investigate variances …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… Purpose of Audit The purpose of our audit was to examine student enrollment and billing processes for the … was not always adequately supported. Certain billings to school districts of residence were not accurate. School … and exit dates used for billing. Credit back money due to school districts of residence as a result of errors made …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Special 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))
… (Return to Top) (Return to Top) (Return to Top) VO1870 (Rev. 6/12) © 2012, New York State and …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603oAccounts Payable Advisory No. 63
… in the Statewide Financial System (SFS) Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.B - … Codes Guidance: In the SFS, the category code is used to identify the specific goods or services that are being … of the goods or services being purchased to (i) ensure the correct account code defaults onto the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesCUNY Bulletin No. CU-126
… Purpose To explain the new process for Deduction Code 444. Affected … sent by the City of New York's Office of Labor Relations to start, change or cancel these deductions. Agency Actions … Beginning in 2002, agencies will no longer be allowed to start, change or cancel these deductions. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-126-calendar-year-2002-processing-deduction-code-444-long-termThe Economic Impact of the Great Outdoors
… Month. As New Yorkers prepare for summer vacations and to celebrate the 4th of July weekend, many plan to go swimming, camping, hiking, … attract visitors, and preserve the environment on which it relies. Outdoor Recreation in New York New York has …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsNYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… program that will provide a channel for Boeing employees to raise work-related concerns, and adding an additional … in the Delaware Courts alleging that directors failed to protect against the risk of harm to the company, which is known as a “Caremark action.” State …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposed