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City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of internal controls over selected financial activities for …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mArdsley Union Free School District – Financial Management (2024M-13)
Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ardsley-union-free-school-district-2024-13.pdfMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive process to procure goods and services and whether
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/mount-pleasant-cottage-2020-86.pdfEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
Determine whether the EdwardsKnox Central School District District claimed all Medicaid reimbursements to which it was entitled
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Milford Central School District – Fund Balance Management (2022M-94)
Determine whether the Milford Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/milford-2022-94.pdfLiverpool Central School District – Information Technology Assets (2020M-59)
… did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, … and applicable licenses. Perform physical inventories of hardware and compare them to inventory records, and review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59State Comptroller DiNapoli Releases School District Audits
… expenditures by $844,261, or 6.4 percent, and the district did not need to use most of the appropriated fund balance for … for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last … multiyear financial and capital plans. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsOversight of Weights and Measures Programs (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations … (Report 2016-S-98 ). About the Program The Department of Agriculture and Markets (Department) oversees the inspections …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followState Contract and Payment Actions in August
… six bridges in Westchester County. Major Payments Approved Tax Refunds and Credits $262 million for 115,833 personal … corporate and other tax refunds. $66.9 million for 90,732 property tax credits. Office of Children and Family Services … the Child Care Stabilization Grant to provide financial relief to childcare providers to help cover unexpected …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustXVI.3.G Legal Compliance – XVI. Financial Reporting
… financial statements. Where financial statements prepared in conformity with GAAP do not demonstrate finance-related … schedules and narrative explanation should be presented in the ACFR as may be necessary to report legal compliance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceOpinion 94-17
… 120-cc; MUNICIPAL HOME RULE LAW, §10(1)(ii)(9-a): A city, by local law, may provide that unpaid user fees imposed to … upon property owners for recycling services provided by the city under a contract with a refuse hauler. It is … Authority, 65 NY2d 489, 492 NYS2d 931). Except as provided by State statute, a municipality may not levy and collect …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 89-25
… appropriated to a duly established capital reserve fund or tax stabilization reserve fund (GML, §6-d[3][b]). …
https://www.osc.ny.gov/legal-opinions/opinion-89-25South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
Determine if District officials accurately allocated personnel costs between District and State grant activities.
https://www.osc.ny.gov/files/local-government/audits/pdf/south-colonie-2020-10.pdfTown of Dix – Justice Court Operations (2022M-06)
… report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … reported. The Justices did not provide adequate oversight of the clerk, ensure she was properly trained or prepare … errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Administration of Non-Competitive and Limited-Competition Contracts
… contracts with vendors. We also assessed the adequacy of ACS's monitoring of contractor services. The audit covered … protect and promote the safety and well-being of New York City’s (City) children, young people, families, and … is required to comply with the provisions of the City’s Rules of the Procurement Policy Board (Procurement Rules). …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsTully Central School District – Network Access Controls (2021M-138)
… did not regularly review enabled non-student user accounts to determine whether they were appropriate or needed. As a … be potential entry points for attackers and could be used to inappropriately access the District’s information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and adhere to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Inlet Common School District – Claims Auditing (2015M-285)
… of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period July 1, … 2014 through August 31, 2015. Background The Inlet Common School District is located in the Town of Inlet in Hamilton …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Guide to Financial Operations
… The New York State Guide to Financial Operations (GFO) acts as a reference source for statewide accounting policies, …
https://www.osc.ny.gov/state-agencies/gfoOpinion 2001-12
… This opinion represents the views of the Office of the State … LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- … its "employees" in any civil action or proceeding arising out of any alleged act or omission which occurred or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Rockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockville-centre-union-free-school-district-s9-19-28.pdf