Search
Spencerport Central School District – Employee Benefits (2025M-65)
… [read complete report – pdf] Audit Objective Did Spencerport Central School District (District) officials … authorize and accurately calculate separation and unused leave payments? Audit Period July 1, 2023 – May 16, 2025 … totaling $670,439. Audit Summary District officials did not always appropriately authorize and accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65DiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… amNewYork on Saturday published an op-ed from New York State Comptroller Thomas P. DiNapoli. The full … amNewYork on Saturday published an oped from New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schoolsState Agencies Bulletin No. 621
… bulletin is superseded by Payroll Bulletin 2368 Purpose To provide information to agencies on the use of Deduction Code 433, Unemployment … To provide information to agencies on the use of Deduction Code 433 Unemployment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedSee if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… York Public Library Clason’s Point Branch 1215 Morrison Avenue Bronx, New York Bronx Feb. 13 7:30pm-8:30pm North … Lexington School for the Deaf & Center for the Deaf 30th Avenue & 75th Street Jackson Heights, New York Queens …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in SFS … created, agencies are able to start spending against the grant award via the project. As expenditures are recorded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… transactions will get collected into the Project Costing (PC) module. Once the contract that the grant award and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic effects of the pandemic and the long road back to normal. Today, in … New York City is contending with the devastating economic effects of the pandemic and the long road back to normal Today in …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetAccounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition … The purpose of this section is to provide guidance to ensure that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… by the Board. While the Board approves all claims that are presented for audit, no one verifies that all checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialChemung County Probation Department – Collections and Disbursements (2016M-10)
… County Legislature. The County’s Probation Department assists in reducing the incidence of crime by probationers in …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Chautauqua County – Investments and Payroll (2016M-147)
… 27 towns and 15 villages. The County is governed by a 19-member County Legislature. Budgeted appropriations for 2015 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Town of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the … January 1, 2015 through May 11, 2017. Background The Town of Cambria is located in Niagara County and has a population … Town of Cambria Capital Projects Financing 2017M161 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Background The City of Utica is located in Oneida County and has a population of approximately 61,800. The City is governed by an elected 10-member Common Council and Mayor. During our audit period, the City issued more than 10,000 violations and reported fines and penalties collected of $356,211. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2012 through September 30, 2013. … County, is governed by a Board of Trustees that currently has seven members. The School’s expenses for the 2012-13 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Mount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the … expenditures for the 2012-13 fiscal year were $54.6 million. Key Findings District officials consistently … $7.1 million. Although the Board appropriated unexpended surplus funds each year (exceeding $14 million over a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… does not state a dollar threshold for budget transfer approvals. The current budget transfer approval process could … policy to include a dollar threshold for budget transfer approvals. Ensure that budget transfers are approved by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationEast Hampton Union Free School District – Financial Software User Access (2016M-340)
… period July 1, 2014 through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates … East Hampton Union Free School District Financial Software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessBrushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s … was actually used during the audit period. The District has accumulated unrestricted fund balance that exceeds the … in the appropriation of fund balance or reserves that are not used to finance operations. Ensure that the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. … approximately 1,400 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $23.5 million. … more than $740,000 above the total amounts authorized for two projects. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149