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University at Buffalo – Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March … by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesDutchess County Industrial Development Agency – Management Practices (2013M-251)
… 2012 to May 31, 2013. Background The DCIDA was established in 1976 and is governed by a Board which comprises seven … tax exemption incentives over the life of their contracts, in part, because of their plan to create jobs in Dutchess … agreements, five totaling $14,351,627 were not reported on the Public Authorities Reporting Information System …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCaledonia-Mumford Central School District – Financial Management (2024M-101)
… taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal years included in our audit period: The Board-adopted budgets made it … corrective action. Appendix B includes our comments on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of Niskayuna in Schenectady … agreement with the accuracy of the employees’ information on the forms. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingTown of Davenport – Financial Operations (2013M-62)
… 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … Key Findings We identified discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the … for audit and approval and that all such claims appear on an abstract. Ensure that the Supervisor provides complete, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Delaware County – Court and Trust Funds (2022-C&T-2)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 2 These actions are recorded in the County Clerk’s office when payments are deposited as … filed to ensure payment for contracted services rendered on the property 3 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2State Comptroller DiNapoli Releases Municipal Audits
… Comptroller Thomas P. DiNapoli today announced his office completed audits of Chestertown Volunteer Fire Company , Town … Comptroller Thomas P DiNapoli today announced his office completed audits of Chestertown Volunteer Fire Company Town …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School and Municipal Audits
… did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the supervisor … water. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… can be used to define lower-level detail of a Project Type. Statewide Project Types are available for use when a … Each Federally funded projects will use the Project Type of “General”. Project Types may use the standard … Activity value, complete the COA Standard Activity Change Request Form which can be found on SFS Secure and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsOpinion 95-30
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in the custody of the chief fiscal officer or other officer …
https://www.osc.ny.gov/legal-opinions/opinion-95-30State Comptroller DiNapoli Releases Municipal Audits
… The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to … property tax exemptions for non-municipal-owned property on the 2017 assessment roll. Although the assessor certified …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsIX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… identification standards to ensure compliance with grant application and Single Audit requirements. All applicants for … grant activity across the following stages: Initial application and award issuance. Payment requests and federal … Bulletin L-0200 . Guide to Financial Operations REV. 02/25/2026 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberState Agencies Bulletin No. 2087
… 6 members of the ORP and VDC are affected. Background In accordance with Section 415 of the Internal Revenue code, providing dollar limitations on benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryState Agencies Bulletin No. 2187
… 6 members of the ORP and VDC are affected. Background: In accordance with Section 415 of the Internal Revenue code, providing dollar limitations on benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryVillage of Oyster Bay Cove – Claims Audit (2022M-114)
… the next regular Board meeting for audit. Except as noted in Appendix A, Village officials generally agreed with our … taking corrective action. Appendix B includes our comments on the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… connectivity issues for resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… connectivity issues for resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… adequate controls to safeguard information contained in the network and financial system. Personal Internet use was found on computers. Network and application user accounts were not …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyTonawanda City School District - Procurement (2023M-108)
… goods and services. As a result, they did not comply with District policies or New York State General Municipal … Did not obtain quotes or request proposals in accordance with District policies for 23 purchases totaling $102,378. Key Recommendations Ensure purchases comply with the District’s procurement policy and GML Section 103. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Greenville Fire District – Investment Program (2023M-106)
… 17-month audit period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106