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Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Purpose of Audit The purpose of our audit was to review the accounting records and … other related land-use issues. The District is governed by a five-member Board of Directors appointed by the Steuben …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District is governed by … employee has access to areas not required for their job. … Poughkeepsie City School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andDiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… District Attorney William Fitzpatrick announced today that three employees of the Syracuse City School District’s … it appear as if there were actual classes that needed to be taught. Murray then allegedly padded her time sheets with … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… In New York, the share has declined continually since 2019, to 26.1% in 2022. The difference on this metric between …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the Board of … budgeting practices generated approximately $2.1 million in operating surpluses, which caused the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… Activities provide the functional breakdown of a project for control and cost tracking purposes. Activities are used … Standard activities are a predefined list of Activity IDs for a Project Type. If a project has a Project Type that has … for Federal Grant Transactions using the Project Guide , number 63. Activity ID This is the name of the activity(s) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… and Mountain Lake to establish daily reimbursement rates for services provided to their respective residents. During … million in inappropriate and/or unsupported costs claimed for reimbursement by these facilities. Such costs included … $356,061 in revenues received by these facilities for the three years ended June 30, 2008, that should have …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Hermon-DeKalb Central School District – Claims Auditing (St. Lawrence 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/2020/01/comptroller-dinapoli-releases-school-district-audits-0GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Comptroller DiNapoli Releases School District Audits
… found that 123 items, totaling $76,425, were not recorded in the district’s inventory records. Officials could not … tested: a laptop and two cameras, totaling $1,444. In addition, the last comprehensive physical inventory count was conducted in 2003. Putnam Central School District – Fund Balance …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… documentation to clearly identify the type and/or quantity of materials purchased. Recycling credits were not processed …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Albany Community Charter School - Resident Tuition Billing (2019M-138)
… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations … Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Town of Tully – Justice Court Operations (2021M-10)
… report - pdf ] Audit Objective Determine whether the Town of Tully (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … The Justices generally provided adequate oversight of Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… in District contracts. Determine whether claims were for appropriate District purposes and audited and approved … interests in District contracts and whether claims were for appropriate District purposes and audited and approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Opinion 88-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his municipality if he or she receives a direct or indirect pecuniary or material …
https://www.osc.ny.gov/legal-opinions/opinion-88-24VII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… Directly’ box. (See Section 2.A – Direct Journal Payment of this Chapter.) Once the ‘Regular Deposit’ step is … the worksheet can be set to post. Accounting entries do not need to be manually created as the entries will … deposit will be applied to. Effective September 18, 2023, when the Payment Worksheet is balanced to zero, the agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetPayroll Improvement Project Bulletin No. PIP-003.1
… Purpose The purpose of this bulletin is to notify agencies of the process for … of a prefix, the existing descriptive name, and a suffix, i.e.: Prefix Q92_ – The prefix, including the underscore, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-andDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… Metropolitan Area accounted for more than $103 billion, or 69%, of the value of goods imported to New York state. In … Valley counties – imported over $103 billion in goods from foreign countries in 2023. The largest source of imports … City area in 2023. Eastern Asia is the nation’s largest partner at over 25% of total import value ($747.2 billion). …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesControls Over Vehicle Use and Transportation-Related Expenses
… that its customers – those who live, work, and travel in New York State – have a safe, efficient, balanced, and … and are responsible for overall management of vehicles in their region, including repairs and procurement of parts … repair shops either perform maintenance and service in-house or use the authorized private repair shops for parts …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesOpinion 96-6
… 18, 1996 John T. Biscone, Esq., Town Attorney Town of New Scotland 1 Former Town Law, §104 was repealed (L 1964, …
https://www.osc.ny.gov/legal-opinions/opinion-96-6