Search
Comptroller DiNapoli Releases State Audits
… 9 of the 12 vendors, children in their care were abused by employees or foster parents. Consequently, in some cases, the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0VII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… ID and total amount to DTF-Treasury who will deposit the funds into the appropriate State bank account. Effective … the amount entered into SFS. For Electronic (ACH or wire) funds, agencies must submit a screenshot of the SFS Regular … for checks) or emailed (submitted for electronic funds) form AC 3312-S is acceptable as a substitute for the …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsFabius-Pompey Central School District – Budget Review (B3-13-5)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … includes a tax levy that is over the statutory limit by $58,246. Key Recommendation Be mindful of the legal … increase to no more than the tax levy limit as permitted by law, unless 60 percent of District voters approve the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Fabius-Pompey Central School District – Budget Review (B3-14-5)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … increase to no more than the tax levy limit as permitted by law, unless 60 percent of District voters approve the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… was to review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always deposited in a timely manner. Bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesVillage of Bainbridge – Financial Operations (2014M-227)
… Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer receipt process for the period June 1, 2012 through May 31, 2014. Background …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Galway Central School District - Fund Balance Management (2017M-267)
… is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Spencerport Central School District – Financial Condition (2016M-254)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through May 27, 2016. Background The Spencerport Central School District is located in the Towns of Ogden, Gates, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… [read complete report - pdf] Audit Objective Determine if the District adequately accounts for and safeguards its … not compared to fuel usage records. Key Recommendations The Supervisor of Transportation and head mechanic should ensure: Accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
Determine whether the Board effectively managed the District’s financial condition whether the District’s information technology (IT) system was adequately secu
https://www.osc.ny.gov/files/local-government/audits/pdf/newburgh-169.pdfPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
Determine if the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly safeguarded and secured the District’s IT assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2019-15.pdfHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
audit, hawthorne cedar knolls, school, financial condition
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hawthorne-cedar-knolls-union-free-school-district-2023-4.pdfSag Harbor Union Free School District – Claims Auditing (2022M-174)
audit, school, sag harbor, claims auditing, 2022
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sag-harbor-union-free-school-district-2022-174.pdfDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… for landowners who commit to protect their private forest land, but some property owners are not living up to their end … and therefore eligible for tax exemptions, and that forest land continued to be protected and enhanced as an economic … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… a population of approximately 3,150. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Sackets Harbor Central School District - Information Technology (2019M-208)
… based on job duties. Develop a written disaster recovery plan. Sensitive information technology (IT) control … permissions are removed. Develop a disaster recovery plan. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Sexual Harassment Policy for the Office of the State Comptroller
… Prepare a written report containing the following: A list of all documents reviewed, along with a detailed summary of relevant documents; A list of names of those interviewed, along with a detailed …
https://www.osc.ny.gov/sexual-harassment-policyOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… cost analysis of the selected site or alternative sites. Consequently, the School agreed to an arrangement …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… activities to ensure resources are properly safeguarded for the period January 1, 2015 through July 10, 2017. … Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The … or monitored. The Treasurer did not maintain accurate accounting records or prepare and provide the Board with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227