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State Comptroller DiNapoli Releases Audits
… to applicable laws or best practices. The board did not define the financial objectives including the purpose, …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsOswego School District Public Library – Selected Cash Receipts (2013M-397)
… does not have procedures in place to record all receipts at the time of collection and there are no procedures to …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Town of Candor – Fund Balances (2014M-157)
… funds has either increased significantly or remained at a high percentage of the ensuing year’s budget. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Village of Allegany – Vehicle Fuel (2012M-308)
… more than $2,300 in gasoline purchases using fuel credit cards without receipts to document these transactions or … card purchases that include provisions to ensure that all cards are kept in the custody of Village officials and that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Liberty – Financial Condition (2013M-109)
… than was available in the general fund. The Board arrived at a tax levy it deemed necessary, but the Village rarely …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… only makes intra-bank transfers between its accounts at this bank. However, the Board was unfamiliar with and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Establish procedures for the water, sewer, and property tax billing and collection processes that properly segregate …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Taxes – 2021 Financial Condition Report
… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesAuditors
… of the questionnaire before submission. The Office of the NYS Comptroller establishes the Auditor/State Program … Finance, Mathematics, Engineering, Criminal Justice or Statistics or Bachelor's or Graduate degree including 24 …
https://www.osc.ny.gov/jobs/auditorsV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeHuman Resource Practices (Follow-Up)
… University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the … York, comprises four colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and Upstate University Hospital at Community …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followState Comptroller DiNapoli Releases School District Audits
… but they did not strengthen controls by improving their monitoring procedures. Officials entered into agreements with … electronic transactions. Auditors found the online banking policy does not clearly indicate how online transfers will be …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… of $2,180. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… Objective To determine the extent of implementation of the … in our initial audit report, Improper Medicaid Payments to a Transportation Provider (Report 2018-S-10 ). About the … To determine the extent of implementation of the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followTown of Owego – Shared Services Facility Capital Project (2022M-42)
… Project’s authorization, the Project is expected to cost at least $15 million, which is $8.1 million over the Board’s …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… of Audit The purpose of our audit was to evaluate the Town’s internal controls over recreation department cash receipts … did not remit all cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to … Disbursements were made directly out of the concession stand bank account and were not reviewed and approved by the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mStay Informed – Special 20- and 25-Year Plans
… Your retirement benefits are an important part of a solid … , and tips on Preparing for Retirement . Attend a pre-retirement presentation to learn about the retirement … to request specific information or schedule a pre-retirement consultation . Subscribe to our blog, New York …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesAlden Central School District – Fuel Management (2024M-90)
… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Hammondsport Central School District – Multiyear Planning (2024M-54)
… the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling $2.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54