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State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Dansville Central School District – Information Technology and Non-Instructional …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsSag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program … fee schedule, who is eligible for financial assistance, how past due accounts are to be collected or the records to be maintained. The Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Rockville Centre Union Free School District – Information Technology (2023M-140)
… management state that personal use is prohibited. As a result, the likelihood that a user’s Internet browsing … technology (IT) security awareness training. As a result, the risk that users will not understand their …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mOpinion 92-32
… PROPERTY -- Purchase (of historically significant property for immediate reconveyance to an historical society) -- Sale … within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical society for restoration and preservation. The town, by local law, may …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 2000-20
… of its statutory purposes to constitute fair consideration for the cost of membership. You ask whether a fire district … visit and tour the museum. Fire districts are established for the purpose of providing fire protection and responding … , 119 NY 280). There is no express or implied authority for a fire district to donate money to a museum (see Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Condition (Nassau County) The board adopted budgets for fiscal years 2011-12 through 2014-15 that appropriated a … the lack of adequate oversight of the payroll clerk’s work increases the risk that errors or irregularities could occur …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the Accounts … Adjustments needed for Customer IDs, Revenue Contracts and Due To State Receipts must be submitted in the Accounts Receivable (AR) module and must be coordinated with OSC’s Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewCUNY Bulletin No. CU-726
… Number on the Job Data page but the Bargaining Unit, Salary Administration Plan, or NYS Grade do not match. Increment Code Missing Invalid Increment Code/Salary If the increment code is 0101 or 0103 and the salary … code of Pay Rate Change/INC (Increment) and will increase the employee’s salary to the next higher salary step …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-incrementsState Police Bulletin No. SP-215
… of OSC’s automatic processing and provide instructions for payments not processed automatically. Affected Employees … State and the Police Benevolent Association and provides for increases to Location Pay, Supplemental Location Pay, and Expanded Duty Pay effective April 1, 2021 for Troopers in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-andState Comptroller DiNapoli Releases Audits
… of Measures to Address Extreme Weather Conditions (2021-S-27) Flooding remains a serious issue for the City and … and Attending Requirements (Follow-Up) (2023-F-4) As of January 1, 2014, New York’s Medicaid program required health … an enrolled provider in the prescribing field, and, as a result, auditors identified another $11.3 million in improper …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… District , Mount Markham Central School District , Nassau County Board of Cooperative Educational Services , New York … . Albion Central School District – Budgeting (Orleans County) District officials did not prepare accurate budgets … Central School District – Health Insurance Cost Savings (Chemung County) District’s health insurance rates increased …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… weaknesses, six eye care professionals who did not comply with the Department’s Medicaid policies for enrollment and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… to members of the District’s fire department in excess of $26,000, including the payment of personal expenses. The … not be delegated to an independent contractor. During our 16-month audit period, the District paid the … including investments, cash receipts and deposits. As a result, bank accounts totaling approximately $463,000 were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsAudits of Local Governments: The Audit Process
… State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local governments and school districts are mandated by law, including audits of … or recent legislation requiring periodic audits of school districts and BOCES by OSC. Entrance Conference: The …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… of $155 million. Key Findings County officials have not established policies and procedures to monitor the … detailed activity reports. County officials did not have sufficient information to address delinquent … Special Needs program, we found that client files were not always available or complete. We reviewed the files for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… internal controls over selected financial activities and to identify opportunities for revenue enhancement, for … Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is governed by an … did not adopt policies governing the establishment, use and maintenance of reserve funds and could not demonstrate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedCompliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the … located throughout New York City’s five boroughs. As of January 2019, CUNY offered 1,400 academic programs, 200 … All industries that accept credit cards as a method of payment must comply with the Data Security Standards (DSS) …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsTown of Gardiner – Selected Financial Activities (2013M-67)
… to support this payment. The Town has partnered with a not-for-profit organization (NFP) to purchase land for … for NFP organizations and have a formal contract with private groups when services are provided and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … government audits have been issued. Town of Knox – Town Clerk (Albany County) The Clerk did not record, deposit or disburse all …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… the following audits have been issued. Office of Addiction Services and Supports (OASAS): Oversight of Drug Disposal … which followed the regulations and were environmentally friendly, others did not use environmentally sound methods of …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits