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Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax receipts and … School District has been reducing the amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. However, there is no authority …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… 2012 to 2017 and resigned from her position. The Board does not review all individual claims. The Board has not …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andCollege of Nanoscale Science and Engineering – Network Security Controls
… the most advanced research complex of its kind at any university in the world. The College has a number of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … financial operations for the period June 1, 2011, to May 31, 2012. Background The Village of Munnsville is … unassigned fund balance which limits the Village’s ability to manage emergencies and other unanticipated occurrences. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Auditors
… use innovative, cutting-edge technologies to analyze organizations and programs that touch every aspect … State and local government budgets, and more. If you want to have a direct positive impact on the lives of others, … for these positions, email [email protected] . How to Apply Eligibility is determined using the Auditor/State …
https://www.osc.ny.gov/jobs/auditorsV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being procured. The SFS is configured to use UNSPSC (United Nations Standard Products and Services … in the Purchasing module. All Category Codes are mapped to the appropriate Account Code. The Account Code will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mTown of Galen – Financial Management (2014M-341)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and management of financial operations and … June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… court clerk – his mother – was on sick leave, according to State Comptroller Thomas P. DiNapoli. Eric Fleury, 44, was sentenced in Dickinson Town Court to three years’ probation and ordered to pay full restitution after his February 1 guilty plea to …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesWhitney Point Central School District – Information Technology (2023M-179)
… Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Putnam County – Court and Trust Funds (2024-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2022, through November 15, 2023. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Stay Informed – Special 20- and 25-Year Plans
… or in the event of a disability or death. Use these tips to help you understand your benefits and stay informed. … Retirement Online , a convenient and secure way to review your benefits and conduct business with NYSLRS. In many cases, you’ll be able to use Retirement Online instead of mailing forms or calling …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedMontauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… [read complete report – pdf] Audit Objective Determine whether the Village … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Freeport Union Free School District – Financial Management (2024M-49)
… appropriations, it appeared the District needed to use appropriated fund balance and reserves to close projected budget gaps totaling $51.4 million for … in real property tax levies that are higher than needed to finance expenditures. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Falconer Central School District – Financial Management (2024M-52)
… in excess of the statutory limit and missed opportunities to lower real property taxes. The continued practice of … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Opinion 89-38
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … public employers and public employees with respect to any benefit provided by or to be provided by a public …
https://www.osc.ny.gov/legal-opinions/opinion-89-38State Agencies Bulletin No. 2011
… in Bargaining Unit 01 or Bargaining Unit 21 represented by NYSCOPBA who meet the eligibility criteria are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli announced today the following school audits have been issued
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0