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Brighton Central School District – IT Asset Management (S9-22-6)

… to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6

Phoenix Central School District – IT Asset Management (S9-22-20)

… to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… is no longer needed. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network

Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)

… Director of Finance (Director) should ensure collections are deposited in a timely manner. The Head of School (HOS) … billing receipt and deposit information to ensure deposits are being made in a timely manner. School officials generally …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections

Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board of Education (Board) and … budgets, they did not develop a multiyear financial plan for the District. Key Recommendations Develop a plan to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Olean City School District – Reserve Funds (2022M-187)

… addition, the Board and District officials did not: Adopt a comprehensive written reserve fund policy or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels … agreed with our recommendations and indicated they planned to initiate corrective action . Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187

Village of Tuckahoe – Financial Condition (2015M-88)

… our audit was to review the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background … of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is governed … for 2012-13 through 2014-15. The Board has not adopted a multiyear financial plan. Key Recommendations Develop and …

https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88

Long Lake Central School District – Capital Project (2021M-183)

… contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There were no recommendations as a result … the claims auditor before payment. Reviewed and approved all eight change orders totaling $195,718 for appropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… Required the State to notify the U.S. Treasury in writing of a federal program change that should be reflected in the TSA, within 30 days of the date on which the State becomes aware of such change. The notification must include a proposed …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… (APJV) transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless … Operations (OSC BSAO) Budgets and Spending is responsible for reviewing and approving APJV transactions submitted by … & General Ledger Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchers

Lake Pleasant Central School District – Claims Auditing (2021M-202)

… totaling $109,371 were not audited and approved prior to payment. Key Recommendations Ensure all claims are audited … been audited and approved. Except as specified in Appendix A, District officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202

Town of Varick – Water and Sewer Operations (2021M-46)

… with our findings. Appendix B includes our comments to issues raised in the Town’s response. … Determine whether …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)

… recorded, remitted, deposited, disbursed and reconciled. The District did not have proper procedures or a faculty … auditor. Collections totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and … Key Recommendations Central treasurers should ensure that all collections and disbursements are accurately accounted …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom

2022 Black History Month Celebration

… Watch a Replay of the Event In honor of Black History Month, Comptroller … Jennifer Jones Austin, CEO and Executive Director of the Federation of Protestant Welfare Agencies, and Svante … the nation's promise of "liberty, equality and justice for all.” … Comptroller DiNapoli hosts his annual Black History …

https://www.osc.ny.gov/events/2022-black-history-month-celebration

IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants

… This section provides information to all state departments and agencies on the federal management … REV. 07/31/2015 … This section provides information to all state departments and agencies on the federal management …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scope

IX.7.J Final Reports – IX. Federal Grants

… either programmatic, financial, or both. Since the SFS is New York State’s official book of records, the amounts listed in … records. State agencies are required to reconcile state accounting records to federal award records before the final …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reports

Town of Freedom – Financial Management (2021M-191)

… did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the … funds increased by 45 percent during the past three years to approximately $735,000 as of December 31, 2020, or 69 … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… ensured that financial activity was properly recorded and supported, and that money was safeguarded. Key Findings Department … did not perform accurate and timely bank reconciliations for all accounts. Cash receipts and fundraising activities …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities