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Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had … Franklin Counties. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedCooperstown Central School District – Financial Management (2024M-65)
… the Cooperstown Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of over $5.5 million and appropriated $2.6 million of fund balance that was not needed, while generating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… written procedures that define who is responsible for managing and monitoring building access accounts. … Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the hiring process, including background …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andAdministration of the Article 8-A Loan Program (Follow-Up)
… in our initial audit report, Administration of the Article 8-A Loan Program (Report 2013-N-4). Background Our … 2014, examined whether the loans awarded by HPD under the Article 8-A Loan Program (Program) were being used only for … Preservation and Development: Administration of the Article 8-A Loan Program ( 2013-N-4 ) NYC Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followSouthold Union Free School District – Claims Processing (2013M-183)
… orders which were prepared after the invoice was received from the vendor. Key Recommendation Ensure that purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Adoption Subsidy Program (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … and in compliance with governing regulations. The Office of Children and Family Services (OCFS) established the … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… manner.” After the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services discontinued operating … were appropriate for recovering the costs to the district of providing these programs and related services. To read the … taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationState Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health (DOH): Early Assessment of the Encounter Intake System (2015-S-41) Managed Care … enrolled recipients. Auditors found most Medicaid MCOs (42 of 52) were not ready to submit Medicaid encounter data to …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… upward revisions in spending. The Fiscal Year 2025 budget is now expected to exceed $115 billion, up from nearly $111 … billion projected at the same time last year. This outcome is evidence of why it is important to remain laser focused on … transparent about a number of budgetary risks raised by my office, a prudent action that more fully reflects the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… the OMB issued Circular A-89: Federal Domestic Assistance Program Information to provide instructions to the federal awarding agencies and grant recipients for uniform, systematic and periodic … by the Federal and New York State Governments in all grant award notices and state accounting records to account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedOswego County – County Bridge Maintenance (S9-13-8)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following … which would be counterproductive to the city, and state’s, economic recovery. “Given better than anticipated … New York State Comptroller Thomas P DiNapoli released the following …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… idea that it will be years before the MTA needs to find a solution to its structural imbalance is troubling. …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planHampton Bays Union Free School District – Claims Processing (2013M-333)
… of our audit was to examine the claims auditing process for the period July 1, 2012 through August 31, 2013. … comprises five elected members. Appropriations budgeted for the 2013-14 fiscal year were approximately $47 million. … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located … City of Oneonta Departmental Collections 2013M13 …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13XII.6.C Paying Prompt Contract Interest – XII. Expenditures
… XI, Section 4.A - Not-for-Profit Prompt Contracting of this Guide. In the event that the Agency does owe … on the overpayment rate established by the Commissioner of Taxation and Finance. This rate, however, is subject to change quarterly. Please refer to the Department of Taxation and Finance’s website for the most current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestCollection of Lease and Permit Revenues
… Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … use continuously. Interested parties can pay a fee for a permit to use such land temporarily. The Department is responsible for billing permit holders and collecting the amount due. As of May 2012, …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) … responsible for promoting the health, welfare, and safety of the people of New York State through issuing licenses and permits for … To determine whether the Division of Alcoholic Beverage ControlState Liquor Authority has …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … to ensure that they were accurate, properly supported and for valid district purposes. Auditors discovered purchase …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsTown of Potsdam – Justice Court (2014M-014)
… Purpose of Audit The purpose of our audit was to examine the Court’s records and reports … 1, 2009 through August 5, 2013. Background The Town of Potsdam (Town) is located in St. Lawrence County and has a … The purpose of our audit was to examine the Courts records and reports …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014