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State Comptroller DiNapoli Releases School District Audits
… activities collections were properly supported. Jefferson Central School District – Procuring Services … by adopting federal per diem rates for travel expenses. Valley Central School District – Information Technology … were communicated confidentially to officials. West Canada Valley Central School District – Non-Payroll Disbursements …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 2436
… Purpose: The purpose of this bulletin is to inform agencies of the procedures for reporting Line Number changes and to explain how chart field strings will be charged for the Fiscal Year … The purpose of this bulletin is to inform agencies of the procedures for reporting Line …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2436-reporting-line-number-and-budget-year-changes-fiscal-year-2026-2027New York State Comptroller Thomas P. DiNapoli Statement on Enacted Budget
… difficult time. The economic and budgetary impact from the coronavirus public health emergency presents our …
https://www.osc.ny.gov/press/releases/2020/04/new-york-state-comptroller-thomas-p-dinapoli-statement-enacted-budgetOperational Advisory No. 16
… Subject: Mass Delete of Budget Journals Guidance: Starting Thursday February 26, 2015, OSC, DOB and SFS will be deleting all existing Budget Journals, Budget Transfers and InterUnit Budget Transfers with a … Mass Delete of Budget Journals …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteTier 6 Defined Contribution Plan Option
… employees of their right to join the Retirement System. In addition, you must report mandatory members to us, unless …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionDepartment of Taxation and Finance: Personal Income Tax
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … such as inaccurate number of dependents or understated income 7,992 $25,039,648 Tax preparer submitted returns with … 928 2,796,792 Taxpayer failed to report correct income 722 4,018,168 Taxpayer used a questionable social …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxApalachin Fire District – Oversight of Financial Operations (2013M-25)
… a district corporation of the State, distinct and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25East Bloomfield Fire District – Financial Operations (2017M-154)
… Develop policies and procedures for the collection of hall rental deposits and receipts, which include involvement of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which … overestimated by more than $4.5 million, or 5.5 percent, from 2014-15 through 2016-17. ECA clubs did not maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraCity of Mount Vernon – Payroll (2014M-347)
… 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population of approximately … computerized employee records, added and deleted employees from the payroll software, entered payroll data changes and …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Niagara Falls City School District – Fuel Accountability (2015M-178)
… The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools … used solely for District purposes and seek reimbursement from the contractor for excess fuel use for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… recording, and reconciling of School meal and field study revenues. Monies received are held by the Coordinator … cash receipts reconciliations for School meal and field study collections be performed by someone independent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of Stockport – Disbursements (2013M-216)
… the Board generally operated effectively. We reviewed the check sequence within and between all abstracts issued from … January 1, 2012 through December 31, 2012 to ensure the check sequence was complete and all checks were accounted … identified as voided checks. Key Recommendation Ensure all check numbers are accounted for, and all checks issued are …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Plant Department field employees and an IT vendor, and an Audio Visual Technician worked overlapping hours at the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Develop a plan to repay outstanding interfund loans or authorize transfers to close out all or part of these loans. Develop realistic budgets and evaluate water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Town of New Lisbon – Financial Oversight (2013M-12)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial operations for the period January 1, … Town of New Lisbon Financial Oversight 2013M12 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Manorville Fire District – Board Oversight and Fuel (2016M-411)
Manorville Fire District Board Oversight and Fuel 2016M411
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… water funds. Key Findings Aggregated purchases for heating oil and diesel fuel were not competitively bid as required by … properly account for the sale and inventory of transfer station tickets and permits. Town Justices did not perform … each month. Periodically reconcile the number of transfer station tickets purchased and permits provided from the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andFonda-Fultonville Central School District – Reserves Management (2021M-157)
… including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval … or fund the repair reserve, as required. Pass a required resolution to properly transfer $114,895 into the retirement … fund policy there is a risk that the District may overfund reserves which can result in higher than necessary real …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… of Brookhaven Local Development Corporation (Corporation) Board of Directors (Board) properly approved and monitored projects. Key Findings The Board did … of Brookhaven Local Development Corporation Corporation Board of Directors Board properly approved and monitored …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021m