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Huntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and no amount of appropriated fund balance was used to finance operations so the District’s tax levy may have been higher than necessary to fund District operations. Because the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Health Information Management Department – Selected Procurement and Human Resources Practices
… if the Health Information Management Department at Stony Brook University Hospital complied with applicable … June 1, 2003 through June 12, 2013. Background Stony Brook University Hospital (Hospital), located in Suffolk … center and level 1 trauma center. As part of Stony Brook University, one of the four University Centers of the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Dayton – Financial Condition (2013M-90)
Town of Dayton Financial Condition 2013M90
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Village of Muttontown - Board Oversight (2018M-251)
… selecting professional services, and did not periodically seek competition for those services. Comply with New York … audit of claims before authorizing payment. Periodically seek competition for professional service providers, and …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Town of Nanticoke – Financial Condition Management (2017M-186)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … January 1, 2016 through May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population … Town of Nanticoke Financial Condition Management 2017M186 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186XII.6.E Making an Emergency Payment – XII. Expenditures
… cannot be added using the Vendor Add process prior to payment. An emergency procurement is one in which an urgent … of public resources is at risk and an immediate payment is required. A purchase resulting from a Business … Vendor File, Business Units can use the emergency single payment vendor ID “0400000001” to make a payment to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentOperational Advisory No. 16
… Subject: Mass Delete of Budget Journals Guidance: Starting Thursday February 26, … and InterUnit Budget Transfers with a journal date of December 31, 2014 and prior that have not been posted. See … Mass Delete of Budget Journals …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteU-Crest Fire District #4 – Travel Expenditures (2017M-35)
UCrest Fire District 4 Travel Expenditures 2017M35
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35E&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. About the Program E&D is a New York City-based proprietary organization approved by SED to provide preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are … June 30, 2015, E&D reported approximately $11.8 million in reimbursable costs for the SEIT preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualPerformance Incentive Program
… Further, for the employees sampled for review, we often found that the Authority did not maintain documentation supporting how the employees met or exceeded performance criteria. In … it already compensates its executive team at levels that often exceed those of its peers. Based on our comparison of …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programState Comptroller DiNapoli Releases School Audits
… points. East Aurora Union Free School District – High School Extra-Classroom Activity Funds (Erie County) The board did not ensure that high school extra-classroom activity (ECA) funds were …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Jackson Child Development Center, Inc. (JCDC) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on JCDC’s CFR for the fiscal year ended June 30, 2020, and … reported by Jackson Child Development Center Inc JCDC on its Consolidated Fiscal Reports CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualCity of Glen Cove– Budget Review (B7-13-16)
… in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16XII.2 Expenditure Policies – XII. Expenditures
Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments and refunds made by the State and its departments prior to payment in order to prevent and detect fraud waste and improper spending
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… and properly managed user permissions to the financial and student information applications. Key Findings District … or properly manage user permissions to the financial and student information applications. In addition to sensitive … the former employees left the District 13 years ago. Limit student information and financial application access rights …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userCity of Glen Cove – Budget Review (B7-14-16)
… 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71416 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… September 30, 2016. Background The Greater Syracuse Property Development Corporation (Land Bank) is a … and tax-delinquent properties to productive use. Property sales requiring significant renovation or … to an enforcement mortgage that secures a lien against a property. Budgeted appropriations for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesSelected Aspects of Subway Station Safety
… This can be done in one of three ways: station signage web portal, email, or fax. Key Findings The Division often did …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safety