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XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project … and therefore when attempting to post an expenditure credit against the new project, an agency may encounter an … to allow for a credit to expenses, agencies will need to transfer expenditure costs collected under the NYS01 projects …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idState Comptroller DiNapoli Releases Municipal & School Audits
… they may not recover data and resume essential operations in a timely manner. Town of Marion – Misappropriation of … collected between Jan. 1, 2016 through May 31, 2021. In August 2023, the former court clerk pleaded guilty to grand larceny in the second degree, corrupting the government in the second …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… data, and inability to recover from a network disruption. In addition, the district’s use of two central network … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … receipts totaling $4.8 million were not recorded on time in the supervisor’s accounting records, 11 disbursements …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 95-16
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School … PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, … roll as of the date of the apportionment. This is in reply to your request for our opinion as to the proper …
https://www.osc.ny.gov/legal-opinions/opinion-95-16NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… legislation was signed into law by Governor Andrew Cuomo in December 2015. The bill authorized the Office of the State … program allows New Yorkers with disabilities to save money in their own names without risking their Supplemental … Life Experience Act of 2014. New York is one of 28 states in the country that offer this type of program. NY ABLE …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsState Comptroller DiNapoli Releases Municipal & School Audits
… the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT control weaknesses, auditors reviewed all 665 … expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were improperly reported as actual …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsNew York's 529 College Savings Program Turns 20
… ones." NY’s 529 College Savings Program account owners benefit from paying among the lowest fees in the country, and …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… remit documentation and report collections accurately and in a timely manner. As a result, officials do not have … by these employees were recorded incorrectly or not at all in the payroll system. Auditors also determined that four … totaling $3.1 million were not audited prior to payment in accordance with state law. Additionally, the claims …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2022-62.pdfWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
audit, school, william floyd, check signing, online banking, 2022
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/william-floyd-union-free-school-district-2022-192.pdfOpinion 99-5
… library system under the contract would be made available from an annual appropriation by the school district, subject … well as to the individual public libraries (see memorandum from Charles A. Brind, Counsel, State Education Department, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… trained staff on using their AI systems, none have trained employees on the risk of inaccuracies or biases in AI. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksBay Shore Union Free School District - Procurement (2018M-212)
… totaling $22,899 were made with prior approval, resulting in confirming purchase orders (POs). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Elwood Union Free School District - Claims Auditing (2019M-31)
… - pdf] Audit Objective Determine whether systems were in place to ensure that claims were adequately documented, … a result of this audit. … Determine whether systems were in place to ensure that claims were adequately documented …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Huntington Union Free School District – Online Banking (2022M-178)
… online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Oysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… education financial activity was not accounted for in the correct fund. Certain literacy program revenue was … did not always properly record literacy program revenue in the correct fiscal year. Key Recommendations Properly account for community education activity in the general fund. Accurately record revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationGreenport Union Free School District - Bank Reconciliations (2019M-161)
Determine whether the Treasurer prepared accurate and timely bank reconciliations
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Roosevelt Union Free School District - Information Technology (2019M-193)
Determine whether District officials established adequate controls to help prevent and properly respond to a malicious attack
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193