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State Comptroller DiNapoli Releases School District Audits
… officials did not apply for all transportation aid in a timely manner and were at risk of losing $20,513 for new … applied for all state aid for new bus acquisitions. In addition, officials did not perform an annual … whether they were appropriate or needed to be disabled. In addition, 79% (71 network user accounts and 14 generic or …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsRed Hook Central School District – Inventories (2023M-133)
Determine whether Red Hook Central School District (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/red-hook-central-school-district-2023-133.pdfNewfane Central School District – Financial Management (2020M-88)
Determine whether the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/newfane-2020-88.pdfNewfield Central School District - Information Technology (2019M-181)
Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/newfield-2019-181.pdfVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… Section (Budgets) that the money has been received in the bank, the corresponding SFS transaction will be … issues between the bank and the State’s fund accounting. In addition, STIP interest cannot be calculated for a fund … will be able to view the status of the transactions in SFS through inquiry in the Accounts Payable module or on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… a Special Use Vendor ID of this Guide. Submit AP Voucher (For a New Advance or Increase to an Existing … advance bank account, the agency must submit a regular voucher in AP using the designated Special Use Vendor ID … Payment Type Advance Account Code Petty Cash 59001 Travel 59002 Confidential 59003 Other 59004 Professional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… Finance Law, the Commissioner of Taxation and Finance is required to publish in the State Register, on or before the … not available, then report the most reliable date either from agency book balance records or unreconciled bank … - corrective action must be taken. If an unidentified withdrawal (e.g. bank debit) is posted to an agency's …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsOpinion 88-47
… You ask whether a six-year statute of limitations would bar the enforcement of outstanding village tax liens for 1966 … Harbor … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 …
https://www.osc.ny.gov/legal-opinions/opinion-88-47State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Longwood Central School District … did not appropriately approve and document overtime for non-instructional employees. As a result, there is an …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… made by the New York State Common Retirement Fund’s (Fund) In-State Private Equity Program. The Fund recently invested in Ambrell through the Hamilton Lane’s Hudson River Co-Investment Fund. “The In-State Private Equity Program helps companies thrive in New …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… A. Scarpino Jr. and the Village of Croton-on-Hudson Police Department announced the surrender and arrest of Gerald Munson, a former Croton-On-Hudson Fire Department Chief and a former Croton-On-Hudson Police …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli: Localities Spending More to Address Climate Change Hazards
A sample of local governments across New York reported $134 billion in actual and anticipated spending on capital projects over a 10year period with about 55 of the total in response to climaterelated hazards such as increased flooding and storm damage according to a report released today
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsState Comptroller DiNapoli Releases School District Audits
… did not use a competitive process to procure goods and services. For example, auditors found that district … officials paid a vendor $238,465 without documentation and they justified this was a valid exception to competitive … District – Financial Management (Niagara County) The board and district officials can better manage fund balance and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State … is within the same fund.. APJV transactions are submitted in the Accounts Payable module and are used to adjust … entries for payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… (EPF), one of the state's most important funding sources for preserving open space, protecting water quality and … are at an all-time high, but spending in future years is expected to require additional resources beyond the … and commonly requested data. … Disbursements from New Yorks Environmental Protection Fund EPF are at an alltime …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentState Contract and Payment Actions in January
… payments. More information on these contracts and payments is available at Open Book New York . Major Contracts Approved …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-januaryEastport-South Manor Central School District – Building Safety (2020M-18)
Determine whether District officials provided effective oversight to ensure compliance with required building safety at the juniorsenior high school JSHS
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Opinion 2006-7
… different or additional equipment (1980 Opns St Comp No. 80-702, p 193). 2 We further concluded that the service … vehicles to be owned by the service provider (Opn No. 80-702, supra ). This still represents our views. 3 … NYS2d 389 affd 72 AD2d 196, 424 NYS2d 235; 1987 Opns St Com No. 87-87, p 129). The town, however, may negotiate to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Town of Marilla – Town Supervisor’s Activities (2015M-27)
… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with … financial reports that include necessary information in a more useful format, including summarized cash balances …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Weedsport Central School District – Payroll (2021M-179)
… to separate individuals or provide adequate oversight of the work of employees who perform these functions. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179