Search
Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… invoices and/or other documentation. However, none of these claims were independently reviewed and approved … expectations for the claims audit process. The Secretary of the Board (Secretary) reviewed the tested claims between …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… billing. Ensure all supporting documentation is provided to the claims auditor so a proper review of billings can be … and indicated they have initiated or planned to initiate corrective action. … Determine if tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140V.3.F Projects – V. Chart of Accounts (COA) Governance
… – Federal Grants and Chapter XIX – Project Costing (PCIP) of this Guide for guidance on establishing, transacting and … information, in SFSCoach which contains a detailed listing of the Project ID Naming Standards under the Projects and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsAndes Joint Fire District – Financial Activities (2020M-158)
… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Andes …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158State Comptroller Thomas P. DiNapoli Releases School District Audit
… control weaknesses were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditGreenville Fire District – Investment Program (2023M-106)
… accounts, which had average available funds for investing of $845,365. Had officials considered other legally … policy guidelines. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… Superintendent) did not maintain a perpetual inventory of capital assets that had a minimum value of $500. 67 capital assets totaling $171,438 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… [read complete report – pdf] Audit Objective Determine whether Nanuet Union Free … plan and communicate it to appropriate officials and employees. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationSouthside Academy Charter School - Enrollment and Billing (2019M-70)
… and supported. Key Findings The School overbilled the Syracuse City School District (SCSD) $28,640 in charter …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … vendors, who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … to disburse funds. Transfer money to the administrator for the total amount payable in satisfaction of dental claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mLansing Fire District – Investment Program (2023M-62)
… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … savings account, which had an average daily balance of approximately $3.8 million during the audit period. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cazenovia Central School District – Information Technology (Madison County) … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-445
… Pursuant to an agreement between the City University of New York (CUNY) and the CUNY Research Foundation (CUNY … 2012 Summer Salary Awards Form prior to the submission of the payment. Any changes made after the initial award is … Earnings Code: CGR Effective Date: The first day of the pay period in which the payments will commence using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-445-2012-cuny-research-foundation-cuny-rf-grant-payments-summerUnified Court System Bulletin No. UCS-65
… 69, 70, and 71 which implement agreements between the State and various bargaining units in the Unified Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-65-december-2003-uniform-allowance-paymentMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… each impacted member and each member will also be notified of their deficiency SCP in a letter from NYSLRS. Do not send payment for the employer portion of any salary adjustment with your adjustment report. You … paper Adjustment Report. Be sure to complete the section of the Adjustment Report that indicates whether the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedComptroller DiNapoli Releases School Audits
… information technology (IT) security awareness training to employees. In addition, officials did not restrict user permissions to the network and the student information system software … calculations of certain retirees’ contributions. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… document overtime for non-instructional employees. As a result, there is an increased risk that overtime costs …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsAkron Central School District - Financial Management (2018M-195)
… general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the … that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Cayuga County - Procurement and Claims Audit (2018M-274)
… payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit 26 claims totaling $76,804 … amount to be expended for the same or similar type of goods or services when determining whether competitive …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-community