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Comptroller DiNapoli Releases School Audits

… today announced his office completed audits of the Groton Central School District , Herricks Union Free School District and the Stockbridge Valley Central School District . “In an era of limited resources and … today announced his office completed audits of the Groton Central School District Herricks Union Free School District …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-audits

DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees

… A North Country court clerk was sentenced yesterday for stealing more than $5,680 from Bombay Justice … A North Country court clerk was sentenced yesterday for stealing more than $5680 from Bombay Justice …

https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-fees

State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget

… A take down of larger-than-historical contingency (in-year) reserves, better-than-projected revenue and … revenue allowed the city to take smaller agency savings in this round and to restore earlier reductions. However, the … the delicate balance of reducing the pace of cost growth in a way that does not hurt the city’s economy should remain …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budget

State Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address

… City address delivered by Mayor Eric Adams put forth his vision for a city that keeps New Yorkers safe and prioritizes … on its path of fiscal discipline to achieve the mayor's vision for a better and fairer New York." Track state and … City address delivered by Mayor Eric Adams put forth his vision for a city that keeps New Yorkers safe and prioritizes …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-address

V.3.H Category Code – V. Chart of Accounts (COA) Governance

… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-code

Continuity of Operations Planning

… to aid agency planning teams when they prepare COOPs. A COOP can help government agencies ensure the stability of … they had incorporated certain essential features of the COOP best practices endorsed by the Division. However, we identified some opportunities for improvements to COOP practices that would enable the agencies to handle …

https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planning

Early Childhood Education Center – Compliance With the Reimbursable Cost Manual

… allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended … rates. Remind ECEC officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manual

Management of Cash and Investments

… capital needs. We identified $92.1 million maintained in funds and bank accounts that could have been factored into … guidelines. Key Recommendations Routinely monitor the funds, document required balances and ensure that excess …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investments

College of Nanoscale Science and Engineering – Network Security Controls

… Purpose To determine whether the network security controls at the College of Nanoscale Science … Key Recommendation Implement enhancements to the College’s network security that were identified during the audit. Other … of Interest State University of New York at Albany: Network Security Controls (2004-S-23) Department of Civil …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controls

Accounts Payable Advisory No. 71

… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, … Guidance : The Internal Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate … The Internal Revenue Service IRS revised Form 1099MISC effective for the 2020 tax year to accommodate …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reporting

City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)

… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of … have. These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and … Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of …

https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020m

Clarence Central School District – Financial Condition Management (2022M-46)

… the Clarence Central School District’s (District) Board of Education (Board) and District officials effectively … appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that was not … In effect, officials improperly sheltered a portion of surplus fund balance from the statutory limit and made …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46

East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)

… [read complete report – pdf] Audit Objective Determine whether East Hampton Union … officials secured user account access to the network and financial application and developed an information technology (IT) …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application

Freeport Union Free School District – Financial Management (2024M-49)

… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations The audit report …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49

Whitney Point Central School District – Information Technology (2023M-179)

… nonstudent network user accounts and developed and adopted a comprehensive information technology (IT) contingency … are network user accounts not specifically assigned to a student (e.g., authorized staff, third-party vendors and … potential inability to communicate during a disruption. In addition to sensitive IT control weaknesses that we …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179

Falconer Central School District – Financial Management (2024M-52)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52

Village of Pomona – Transparency of Fiscal Activities (S9-24-17)

… Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal … May 31, 2021. Ensure the AFR was prepared and filed with OSC, as required by New York State General Municipal Law … report AFR with the Office of the State Comptroller OSC and reported the results …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17

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