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Contract Advisory No. 3
… an amendment transaction (sequence 1 and higher) in the Statewide Financial System, the agency must complete one or more of the following fields: 1) Description, 2) Transaction … that is changing should be entered. Any fields that do not need to be modified should be left blank. …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemPort Jervis City School District – Financial Condition (2022M-152)
… Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s general fund financial condition. Key Findings The Board … through 2020-21 and appropriated $4.8 million of fund balance that was not used. As of June 30, 2021, maintained a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Opinion 90-10
… This opinion represents the views of the Office of the State Comptroller at the time … and the options available for alleviating the danger. We do not believe, however, that such a resolution can empower … affairs or government (Municipal Home Rule Law, §10[(1)][(i)]) and, with certain exceptions, relating to the powers and …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the … access to all aspects of the system and District officials do not produce or review activity logs. Key Recommendations … District prior to payment or appoint a claims auditor to do so. Adopt a formal written disaster recovery plan. Assign …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Berlin Central School District , Galway Central School … , Oyster Bay-East Norwich Central School District and the Scotia-Glenville Central School District . "In an era of … for extra-classroom activities' collections. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsTown of Bridgewater – Financial Operations (2013M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, … general ledger cash accounts were not maintained for funds in which cash was commingled and the Board was not …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309City of Newburgh -- Budget Review (B18-6-12)
… Purpose of Budget Review The purpose of our budget review was to … general fund budget for the debt payment, or transfer funds as appropriate. Modify the budget for police and …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Newburgh – Budget Review (B6-13-21)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … revenues from the sale of tax acquired property. We have not been provided documentation to verify the assessed …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Lockport -- Budget Review (B7-1-14)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2018. Background Chapter 332 … deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the City to …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … sales tax totaling $431 was not set aside for remittance to the state. Crown Point Central School District – Claims … appropriations, exceeding the statutory limit. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0Physical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2)
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdfAttica Central School District – Financial Management (2022M-103)
… complete report – pdf] Audit Objective Determine whether the Attica Central School District (District) Board of Education (Board) and District officials properly managed … be used to fund operations. Return improperly restricted funds to general fund surplus fund balance. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Milford Central School District – Fund Balance Management (2022M-94)
… fund balance in accordance with statute. As of June 30, 2021, surplus fund balance exceeded the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Overview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement benefits may be considered marital property and can be divided between the Participant (NYSLRS member) and their ex-spouse when the … of divorce. A DRO gives NYSLRS specific instructions on how benefits should be divided. It is important for members …
https://www.osc.ny.gov/retirement/members/divorce/overviewVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial … June 1, 2011 through June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of … are not maintained, it increases the risk of errors and/or theft without detection . It also compromises the … The Board did not: Properly appoint the central treasurer and faculty auditor and did not appoint a faculty counselor. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… internal controls over selected financial activities for the period January 1, 2011 through December 19, 2013. … Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection services … members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Assets Control’s website . Should you identify any request for payments to any of these individuals or organizations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsCounty of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13