Search
Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2010 through August 4, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Albion Central School District – Budgeting (2016M-80)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … Key Findings While the District appropriated fund balance to help finance operations, it was not needed because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Audit The purpose of our audit was to examine the resident school district tuition billing processes for the period July 1, … June 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and is governed by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Sullivan West Central School District – Financial Condition (2014M-40)
… students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33 million. Key Findings District … were transferred to reserves at the end of each fiscal year, resulting in real property taxes that were higher than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… “My family and I mourn the passing of my beloved father, Nicholas P. DiNapoli. Dad passed away at …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $765,677. Key Findings The Board did not perform …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Victor – Financial Management (2015M-166)
… fund budgeted appropriations for the 2014-15 fiscal year were approximately $2.4 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Accounting Operations (OSC BSAO) Budgets and Spending is responsible for reviewing and approving APJV transactions … APJV transactions can only occur when the adjustment is within the same fund.. APJV transactions are submitted in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersX.4.C Contacts – X. Guide to Vendor/Customer Management
… primary contact is the contact on the vendor’s Substitute W-9 form. The vendor’s primary contact must be someone that can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… for appropriate action. The Department of Treasury is empowered to withhold or reduce certain federal payments … owed to the federal government. This collection process is known as "administrative offset" or "offset". Before …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeIX.7.J Final Reports – IX. Federal Grants
… federal award records before the final report is prepared and filed with the federal awarding agency. At any time prior …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsGloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents … Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, … approximately $2.5 million. Key Findings The Board did not adopt adequate policies for tenant rent collections to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Longwood Central School District – Overtime (2021M-126)
… Board of Education (Board) did not adopt written policies to ensure that all overtime hours worked were pre-approved, … in writing. Officials did not maintain documentation to justify compensatory (comp) time earned. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents … by the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportCUNY Bulletin No. CU-719
… Purpose The purpose of this bulletin is to notify agencies of new voluntary deduction codes for City University of New York (CUNY) Health Insurance. Affected Employees CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Beaver …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andU-Crest Fire District #4 – Travel Expenditures (2017M-35)
… adopted a resolution establishing a per diem rate of $100 to cover meals and incidental travel expenditures, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Davenport Fire District – Financial Activities (2020M-147)
… activities are properly recorded and reported, and cash is safeguarded. There were no records to support the … activities for them to periodically review. The Board is required to audit the Treasurer’s records but does not. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s … and tax collections have put MTA’s short-term finances on a stronger footing than expected. These positive …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetState Comptroller DiNapoli Releases School District Audit
… Falls Lima Central School District – Access Controls (Livingston County, Monroe County and Ontario County) District …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0