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IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… it receives and disburses. Many of these requirements are mandated by the Federal Program Information Act of 1977, … (formerly CFDA) contained in the state’s accounting system are essential to assure that information provided to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsXII.5 Overview – XII. Expenditures
… to initiate payment (with the exception of payments for land purchases). Instead, Business Units will enter … 3 – Record Retention – Accounts Payable Vouchers and Land Claims of this Chapter. Upon request, Business Units …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… by actions taken in Washington. Out-year budget gaps are estimated to be $27.5 billion. "Policymakers will face a … budget proposals impact the costs businesses and residents are facing while also protecting essential programs and …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressNYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… and Exchange Commission Staff's determination that it was unable to agree with Amazon Inc.’s request to keep the … show they are doing more than just talking the talk when it comes to taking a stand against systemic racism. An … addressing racial injustice in its workplace, in the wages it pays and in the products it sells, will help ensure the …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditOversight of Public Water Systems (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Public Water … PWS compliance as well as system and procedural controls. In addition, there are emerging contaminants with known … the Department implemented both recommendations contained in our original audit report. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… were appropriate and secure. Online banking transactions are not compared to supporting documentation. Bank agreements … Key Recommendations Ensure that online transactions are reviewed and reconciled to supporting information. Update …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21REACH Academy Charter School - Cash Disbursements (2019M-130)
… or accounted for in a timely manner. School officials are using debit cards for cash disbursements. Key … purchases and document and verify that goods and services are received at the agreed upon price, quantity and in good …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Roslyn Union Free School District – Cash Receipts (2016M-241)
… million. Key Findings Press-numbered triplicate receipts are not issued for money received in building locations other … at all District locations. Ensure that all receipts are deposited on a timely basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… $325,000. Key Findings Policies and procedures are not sufficient to ensure that the Treasurer properly … reports cash disbursements and receipts. Not all receipts are deposited timely. Key Recommendations Adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
Orange County Department of Social Services Contract Monitoring and Payments 2014M80
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Town of Cuyler – Town Clerk Operations (2017M-207)
… Key Recommendations Ensure that all fees collected are deposited within three business days after the total … $250. Ensure that all real property tax collections are deposited within 24 hours. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Malone Central School District – Payroll (2017M-278)
… system for processing payroll to ensure employees are accurately paid the salaries and wages to which they are entitled. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… in the District’s extra-classroom activity funds, which are operated by and for the students, totaled approximately … not accurate. Key Recommendations Ensure faculty advisors are assisting student treasurers rather than completing forms …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Hartford Central School District – Cafeteria Collections (2018M-10)
… the cafeteria collection process. Ensure all cash receipts are properly recorded. Ensure all deposits are made intact. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… in the annual budget for the planned use of fund balance are accurate and reasonable. Ensure that reserve fund balances are maintained at reasonable levels and take appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… of Education, which comprises seven elected members. There are four schools in operation within the District, with 1,611 … 2011-12. Key Recommendation Adopt realistic budgets that are consistent with the District’s actual revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Village of Altamont – Justice Court Operations (2016M-199)
… prepared. Key Recommendations Ensure that all collections are deposited within 72 hours of receipt. Ensure than monthly bank reconciliations and accountabilities are prepared and documented. …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Village of Harriman – Water Department Billing (2014M-311)
… with the Village code. Village officials did not bill two commercial customers because those customers had …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Yorkville – Budget Review (B3-13-7)
… the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Village of Yorkville is in … and expenditure projections in the tentative budget are reasonable. The Village has very limited fund balance and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Town of North Castle – Cash Disbursement (2013M-32)
… Key Finding Internal controls over cash disbursement are appropriately designed and operating effectively with the … Key Recommendation Ensure that bank reconciliations are prepared for June 2012 and months thereafter, with all …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32