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Saranac Central School District – Payroll (2015M-298)
… schools with approximately 1,470 students, is governed by an elected seven-member Board of Education. Budgeted … that oversight procedures are performed as directed by the Board-adopted payroll policy and increasing management reviews of work performed by the payroll clerk. The Superintendent, or in his absence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Housing Authority Administrative Expenditures (2016-MS-2)
… adequately controlling and monitoring administrative costs for the period January 1, 2012 through November 25, 2015. … to help ensure that authority resources are used only for appropriate authority expenditures. … Housing Authority …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Clarence Central School District – Financial Condition Management (2022M-46)
… general fund appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… 2008 to 2012. Consequently, the general fund had to borrow money from the highway fund in 2012 so it could pay its …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27College of Nanoscale Science and Engineering – Network Security Controls
… a set of minimum security requirements that are considered best practices for all State entities, including SUNY …
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 Village’s financial operations for the period June 1, 2011, to May … has not maintained an adequate level of unassigned fund balance which limits the Village’s ability to manage …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… report - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and … Statements that are meant to help identify conflicts of interest were not filed. Payments in lieu of taxes …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mRichland Fire District – Board Oversight (2016M-374)
… insurance money, was placed in the District’s general fund checking account and commingled with the District’s other …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Oswego 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-397Town of Galen – Financial Management (2014M-341)
… the Village of Clyde within its borders, is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the … 1, 2016 through May 1, 2017. Background The Chautauqua County Soil and Water Conservation District (District) … process. … The purpose of our audit was to review the Districts cash receipts and disbursements for the period …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… Court while the other court clerk – his mother – was on sick leave, according to State Comptroller Thomas P. DiNapoli. Eric Fleury, 44, was … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the State …
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-179State Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following … by the federal government. The city must continue on its path of fiscal discipline to achieve the mayor's vision for a …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, 2013. Background The … parent representatives. The School’s operating expenses for the 2011-12 fiscal year were approximately $2.7 million. … $3.4 million derived from billing area school districts for resident pupils and from certain State and Federal aid …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Auditors
… of others, review qualifications below and apply. For more information about the application process for these … of the questionnaire before submission. The Office of the NYS Comptroller establishes the Auditor/State Program Examiner …
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 … are configured in the SFS. Where a Category Code field is used or required, it will be entered at the time the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a population … audit any claims from the general fund, water district and street lighting fund. The Board did not adopt detailed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Accounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to … (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate the creation of Form 1099-NEC. Payors …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingEast Moriches Union Free School District - Budget Review (B7-15-5)
… Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the … deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5