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Rye City School District – Payroll (2024M-2)
… officials from monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked … Improperly paid an employee $239 for overtime they did not work. Key Recommendations Develop realistic overtime budget …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… by 1.6% in February compared to the same month in 2023, according to data released today by State Comptroller … Local sales tax collections in New York state increased by 16 in February compared to the same month in 2023 according to data released today by State Comptroller …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearFine Fire District – Board Oversight (2023M-81)
… did not: Ensure basic accounting records were maintained, it received written financial reports to manage operations or …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… that they were expected to follow the Computer Network and Internet Student Acceptable Use policy or what the District considers to be appropriate and inappropriate Internet use. District officials did not periodically review … guidance for business office staff that defines acceptable Internet use and browsing. Ensure business office staff who …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 … than five years, with the oldest being last used more than 10 years ago. These accounts include: 53 former employee …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountState Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… high inflation. In addition, New Yorkers continue to grapple with the health, economic, and social impacts of the pandemic. "I am pleased to see the budget will provide tax relief and support to help middle-class New Yorkers and small businesses, boost …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23X.7.B Local Customers – X. Guide to Vendor/Customer Management
… State Fair. In these instances, a Centralized Corporate Customer is not required. (Refer to Section 7.A – Centralized … the Business Unit that created it. Business Units assign Customer IDs to Local Customers. A Local Customer may have a … and does business under the same Tax Identification Number. In this case, the Business Units will relate the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… Receipts / Accounts Receivable Receipts . Following DTF-Treasury’s receipt of the refund, OSC BSAO will review the voucher, and if appropriate, post the transaction. The agency must then create and submit a Single Payment Voucher for returning the funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsEast Ramapo Central School District – Financial Condition (2013M-141)
… is located in Rockland County. The District is governed by a Board of Education which is comprised of nine elected … The District has experienced both planned and unplanned operating deficits in its general fund over the last two … caused by inaccurate budget estimates. As a result of the operating deficits, the District’s fund balance has been …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141V.3.G Product Code – V. Chart of Accounts (COA) Governance
… The Product ChartField is used to record revenue or expenses related to agency-provided goods or services at a more detailed level than statewide (e.g., revenue/expenses related to specific fees, fines or licenses). Product values can be defined by an agency to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller Releases Municipal Audits
… inappropriately used town funds to pay at least $8,000 for fundraising activities. Auditors found the board did not … County) The board properly planned the waste water treatment plant (WWTP) project but could have better managed … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… of Audit The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects … is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardMonticello Joint Fire District – Fiscal Operations (2017M-80)
… 2015 through January 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, … Monticello Joint Fire District Fiscal Operations 2017M80 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… local government or school district generally may choose to accept a claim presented on a company form that … by simply attaching the company billing documents to your claim form, numbering the form in consecutive order … completing other required information, such as the fund to be charged and appropriation codes. Such a process also …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimStamford Central School District – Fund Balance Management (2022M-199)
… million (14 percent) and planned to use fund balance to cover operating deficits when the District realized operating … employees reserve balance of $602,749 was sufficient to cover expenditures for five years. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed capital project (Project) change orders. Key Findings The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial operations for the period January 1, … Town of Hempstead Sanitary District No 7 PostEmployment Payments …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingVillage of Suffern – Budget Review (B21-6-2)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… process, a tentative decision must be made to recommend early implementation if allowed by the statement. In order to implement early, all entities that are part of the State reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsVillage of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172