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Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… of Audit The objectives of our audit were to determine if District officials adequately safeguarded PPSI on mobile computing devices (MCDs) and cash collections for … January 21, 2016. Background The Pittsford Central School District is located in the Towns of Pittsford, Brighton, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveEast Moriches Union Free School District - Budget Review (B7-15-5)
… fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to … except for appropriations for tuition fees for high school students, charter school tuition fees and social security and Medicare taxes. … East Moriches Union Free School District Budget Review B7155 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5State 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-addressNorth Colonie Central School District – Claims Processing (2013M-9)
… Colonie Central School District (District) is located in the Town of Colonie, Albany County. The District is … supported and that goods and services have been received in the amount and price as ordered prior to payment. We … them to see if they were properly supported and audited in a timely manner. All of the 45 claims tested were audited …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Saranac Central School District – Payroll (2015M-298)
… Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District, which operates four schools … performed by the payroll clerk. The Superintendent, or in his absence the Business Administrator, should compare …
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)
… existing travel policy; or inadequate controls surrounding gift card use. Key Recommendation Provide oversight, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s $109.4 billion FY 2025 preliminary budget shows the pathway to budgetary … projected migrant spending , will be used to close the FY 2025 budget gap. “Despite these positive developments, the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetReview of Travel Card Expenses
… This matter has been referred to the Albany County District Attorney’s Office for further investigation. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… concerns due to lack of monitoring of all accounts on both tools. Ninety-one percent, or 3,395, of the … corrective action. Appendix B includes our comments on certain issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationClarence Central School District – Financial Condition Management (2022M-46)
… swing in operational results of $13.7 million. As of June 30, 2021, surplus fund balance totaled $9.2 million, or more …
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)
… of our audit was to review the Town’s financial management and budgeting practices, and its resultant financial condition for the period January … The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The Town is governed … Town of Summerhill Fund Balance and Budget Monitoring 2013M27 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student … verify student information by periodically requiring new proof of residence, such as a utility bill, or requiring that … a new proof of residence be submitted when a student’s address changes. Key Recommendation Periodically verify the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … January 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a … The purpose of our audit was to review the Boards oversight and the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Accounts Payable Advisory No. 71
… OSC and SFS will provide a class on this topic at the Fall Conference on October 26, 2021. Please refer to the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingOswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
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)
… ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her … that cash receipts were properly recorded and deposited in the bank and that disbursements were properly supported …
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
… with both public and private organizations. As part of these relationships, the College facilitates the …
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)
… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a … year ended May 31, 2012, were approximately $157,000 in the general fund. Key Findings The Board has not … and other unanticipated occurrences. For example, in two of the last four fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Auditors
… of the questionnaire before submission. The Office of the NYS Comptroller establishes the Auditor/State Program … Finance, Mathematics, Engineering, Criminal Justice or Statistics or Bachelor's or Graduate degree including 24 …
https://www.osc.ny.gov/jobs/auditors