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Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
audit, school, blind brook-rye
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/blind-brook-rye-union-free-school-district-2023-35.pdfState Contract and Payment Actions in July
… In July, the Office of the State Comptroller approved 1,451 contracts for state … million with CCA Civil, Inc. to rehabilitate 5 bridges on I-278 in Kings and Richmond counties. $33 million with H & L … and Tully Construction Co., LLC for reconstruction of the I-81 and NY 17 Interchange in Broome County. $2.1 million to …
https://www.osc.ny.gov/press/releases/2018/08/state-contract-and-payment-actions-julyState Contract and Payment Actions in November
… Office of the State Comptroller approved 1,324 contracts for state agencies and public authorities valued at $1.2 billion and approved … and construction, and the purchase of furniture and equipment for the Equal Rights Heritage Center in Auburn, …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-novemberVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. … is located in the Town of Wilna in Jefferson County, and has a population of 90 residents. The Village Board … would have identified the serious deficiencies in the accounting records. The former Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
Determine whether Hastings-on-Hudson Union Free School District (District) officials ensured that unneeded network user accounts were disabled timely.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hastings-on-hudson-union-free-school-district-2023-104.pdfTully Central School District – Network Access Controls (2021M-138)
Determine whether Tully Central School District (District) officials ensured network access controls over non-student user accounts were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tully-2021-138.pdfWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Jamesport Fire District - Gasoline Inventory (2019M-04)
Determine if District officials adequately account for and safeguard the gasoline inventory.
https://www.osc.ny.gov/files/local-government/audits/pdf/jamesport-04.pdfBath Central School District - Online Banking (2018M-79)
… complete report - pdf] Audit Objective Determine whether District officials ensured online banking transactions were … Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an … recommendations communicated confidentially … Bath Central School District Online Banking 2018M79 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… download the table below as a Microsoft Excel file . SFS Account Title Description 60301 Local Grants and Public … Veterans, Gold Star}, and unemployment benefits. The account code together with the program code and/or fund code will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceMental Health Education, Supports, and Services in Schools
… ensures schools have the mental health supports and services they need, including mental health awareness training for school staff. Our audit covered the period July 2018 …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsSmall Estates Affidavit (S.C.P.A. Section 1310)
If the account owner is deceased and there was no estate representative appointed by the courts, the surviving spouse or child of the deceased or the unreimburs
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/small-estates-affidavit.pdfHyde Park Central School District – Financial Management Practices (2012M-172)
… of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2010, through March 26, 2012. We … budgeting practices. Background The Hyde Park Central School District is located in Dutchess County and has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mState Comptroller DiNapoli Releases Municipal Audits
… billing adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The … that did not happen totaling $430,000. Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties … resulting in a $10,244 discrepancy between the district’s accounting records and bank statements. St. Lawrence County …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 92-20
… issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND REGULATORY POWERS -- County fairs (imposition of … corporations (see, e.g., Tax Law, §1116[d],[3]; Real Property Tax Law, §450; Not-For-Profit Corporation Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … $14,405 without sufficient supporting documentation to allow officials to determine whether the expenses were for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77XI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… the Office of the State Comptroller (OSC) will examine the contract package to ensure that these requirements are … of amendments that are “authorized and payable” are: a lease agreement that may be extended for a stated period of time at the rent provided for in the original lease or at that rent plus an escalator, or a highway …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… its investment. The Fund was the first public pension fund in the U.S. to create an index that excludes or reduces holdings in the worst carbon emitters and shifts investments to lower … low emissions index ensures its ability to expand further in the years to come and demonstrates to other institutional …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionVII.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-worksheetCity of Lockport – Cash Flow (2014M-195)
… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. … is located in Niagara County, encompasses 8.4 square miles and serves approximately 21,100 residents. It is governed by … are approximately $33.4 million. Key Findings The City’s accounting records are in such poor condition that City …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195