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State Comptroller DiNapoli Releases Municipal & School Audits
… into the financial system by the business office, which is inefficient and increases the likelihood of errors. … district procedures. Lastly, vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor … $1,891, did not have enough detail to verify that the parts ordered were used for district vehicles. Hawthorne …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 88-66
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … be noted that, since copyrights are transferable and the United States Government is not precluded from receiving and holding …
https://www.osc.ny.gov/legal-opinions/opinion-88-66XI-A.3 Purchase Orders – XI-A. Purchasing
… This section provides agencies with information related to the issuance and maintenance of purchase orders. Overview … order (PO) is an ordering document authorizing a vendor to provide goods or services at a dollar amount within the … or by contract. The PO communicates critical information to the vendor including the contract number, specific goods …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… Auditing claims demands more than a “rubber stamp” of the claim … information to make that determination. When auditing claims, the following questions should be asked: Is the claim … of the local government or school district. Examples of claims that are not for a legitimate purpose include: Gifts …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingResponsible Workforce Management Policy and Principles
The New York State Common Retirement Fund believes that workforce management best practices prioritize the protection of health, safety, fair compensation, reasonable benefits and rights of companies'' workers.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-workforce-management-policy.pdfAccountability for Traffic Ticket Surcharges (Follow-Up)
… identified in our initial report. However, additional improvements are still needed. Of the four prior audit …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followSelected Employee Travel Expenses
… in the State as well as other outliers. As a result of this analysis, we examined the travel costs of eight …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesAlfred State College of Technology – Selected Employee Travel Expenses
… analysis. These included over $1,037,509 paid to a provider of campus services such as transportation, vending, … expenses for the three College employees and the service provider selected for audit were documented and adhered to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesWyandanch Union Free School District – Budget Review (B24-7-2)
… 2024-25 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to … each year, starting with the fiscal year during which the school district is authorized to issue the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Hampton Bays Union Free School District – Claims Processing (2013M-333)
… did not always formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 … to determine if purchase orders were issued prior to the ordering of the goods and services, and if claims were for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333State Comptroller DiNapoli Releases School District Audits
… (IT) controls to protect against unauthorized use, access and loss. District officials did not properly manage user … County) The school board and district officials did not adopt realistic budgets or maintain reasonable levels of fund … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsGreenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… GreenburghNorth Castle Union Free School District Financial Management 2018M108 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementPort Jefferson Union Free School District - Claims Processing (2018M-055)
… $2,705 to determine whether the claims audit process in place had verified they were properly supported, audited …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Hampton Bays Union Free School District - Claims Processing (2018M-68)
… for payment for purchases containing confirming purchase orders. The purchasing agent approved 34 percent of the … the District’s policy of not allowing confirming purchase orders. Develop procedures and/or a policy governing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Shelter Island Union Free School District –Financial Condition (2014M-132)
… extent that it is not, the Board should transfer moneys in this reserve to other reserves, compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… consistently over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These … surplus funds exceeded statutory limits by approximately $3.2 million. Although District officials appropriated approximately $3 million in each of the last three fiscal years to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… original budgets and the budgets were not revised during this period to provide for the year-end increases made to the … Instead, the Board passed general resolutions to fund this and other reserves with operating surplus after each …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionFire Island Union Free School District – Leave Accruals (2015M-289)
… The Fire Island School District is located in the Towns of Brookhaven and Islip in Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289DiNapoli Proposes More Transparency for Fire Protection Costs
… New York State Comptroller Thomas P. DiNapoli today proposed changes to the process for local communities that contract out their fire protection services to incorporated volunteer fire companies. DiNapoli's legislation would require any … New York State Comptroller Thomas P DiNapoli today proposed changes to the process for local communities …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsMessage from the Comptroller – 2021 Financial Condition Report
… of what will be multiple years affected by COVID-19. My hope is that it will inform all New Yorkers as well as the …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptroller