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Management's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11) 180-Day Response
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11-response.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11)
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11.pdfWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30) 180-Day Response
To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30-response.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33)
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfWayne Central School District – Property Disposal (2021M-161)
… advisory group which also made a recommendation designed to help the District maximize the value of disposed property, … procedures for the sale and disposal of District property to ensure that the District receives the best possible value …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Greenville Central School District – Information Technology (2021M-156)
… did not establish adequate policies and procedures for network user accounts to prevent unauthorized use or … acceptable use policy clearly states what is acceptable for District computer use, is updated to include District employees and is regularly reviewed and monitored for compliance. Design and implement procedures to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… policies. As a result: The Treasurer lacked guidance to adequately perform financial duties and thus: did not … and real property tax levies were higher than needed to fund operations. Key Recommendations Adopt adequate financial policies and procedures to define, segregate and oversee financial duties. Develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Trumansburg Central School District – Procurement (2022M-13)
… [read complete report - pdf] Audit Objective Determine whether … external auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s … policy. Competitively bid two purchases totaling $95,073. Have support that they obtained quotes for 29 purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13DiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… which is $69 million, or 19 percent, less than the $360 million spent by municipalities in 2010. Individually, …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetHomeless Services Housing Needs Assessment
… – and outlining specific goals to help the client exit the shelter and return to self-sufficiency. The ILP … to receive services and support aimed at helping them exit the shelter and return to self-sufficiency. Our prior … to permanent housing, 70% (101 clients) did not exit the shelter and transition to permanent housing, as …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentEfforts to Collect Delinquent Taxes
… include only penalties and/or interest. There could be just a penalty assessment, and some penalties accrue interest … of the five collection steps we tested: using applicable search tools to identify taxpayer resources that might be …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesSUNY Bulletin No. SU-332
… campuses with details regarding the calculation and funding of these payments. Effective Dates The April 2021 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-332-april-2021-and-april-2022-retroactive-general-salaryValley Central School District – Information Technology (2020M-154)
… [ read complete report - pdf ] Audit Objective Determine whether the Board of … officials did not monitor compliance with the District’s computer acceptable use policy. The District did not have a … officials. Key Recommendations Monitor compliance with the computer acceptable use policy. Adopt a contingency plan so …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Controls Over Revocable Consents
… York City streets and sidewalks. To obtain this right, the property owner must file a petition for the revocable consent … found that 41 were not in the Office’s revocable consent database, and therefore do not have a consent and are not … support all calculations and amounts charged to property owners. Prepare a checklist of requirements, such as needed …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsAudits of Local Governments & Schools
Local officials use OSC audit findings to improve program performance and operations reduce costs and contribute to public accountability
https://www.osc.ny.gov/local-government/auditsState Comptroller DiNapoli Statement on the Enacted Budget
… "The Governor and Legislature reached an on-time budget … aid. "Still, there are areas of concern. As in past years, the budget negotiation process was mostly done behind closed doors, leaving the public in the dark about how taxpayer money will be … The Governor and Legislature reached an ontime budget …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budget