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V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… structure, the lowest level at which a user will enter transaction information associated with its agency. … structure the lowest level at which a user will enter transaction information associated with its agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… The Statewide Financial System (SFS) supports the transfer of financial information from State agencies through … The Statewide Financial System SFS supports the transfer of financial information from State agencies through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsDiNapoli Honors Community Leaders During Italian Heritage Celebration
… New York with the title ambassador of Italian community. John A. DeCicco, chairman of DeCicco and Sons. He has …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationHenrietta FD – Audit Follow-Up (2021M-27-F)
… Background The District provides fire protection services for the Town of Henrietta in Monroe County. The District … square miles. The elected five-member Board is responsible for the general management and control of financial … as the District’s chief fiscal officer and is responsible for receiving and maintaining custody of and disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… School District’s (District’s) progress, as of March 2025, in implementing our recommendations in the audit report Port Jervis City School District – Financial Condition (2022M-152), released in November 2022. The audit determined that the Board of … City School Districts Districts progress as of March 2025 in implementing our recommendations in the audit report Port …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… pdf] | [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley … Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Newark Valley …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Allegany … Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Allegany …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … purchases because they did not complete the required tax exemption forms or file for proper refunds. Stockbridge …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … (Division) as high risk due to substantial charges for car rentals. The total costs associated with these travel … and regulations. Division officials explained that the rental car charges were necessary to transport various …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… Bovina Fire District Fund Balance 2015M138 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating and monitoring … The Schenectady County Industrial Development Agency is an independent public development corporation whose … The Agency did not include provisions in the agreements it enters into with businesses to recapture benefits provided …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectHilton Central School District – Audit Follow-Up (2022M-200-F)
… Central School District’s (District’s) progress, as of August 2025, in implementing our recommendations in the audit … Hilton Central School Districts Districts progress as of August 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… bank statements or bank reconciliations, the Board cannot verify if it is approving all claims for payment. In … approved. Review the Treasurer’s bank reconciliations to verify that all disbursements are proper District charges and to verify the District’s cash balances. File the delinquent AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… and reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. … elected Treasurer. The general fund budget totals $111,698 for the 2014 fiscal year. Key Findings The Board did not … 60 days after the close of the fiscal year, and provide for an annual audit of the Treasurer’s financial records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mWellsville Central School District – Financial Management (2017M-159)
… period July 1, 2013 through April 19, 2017. Background The Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, … Wellsville Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Examination of Travel Expenses
… Purpose This is a continuation of our examination detailed in Report 2015-BSE1-04 , which … employee for calendar years 2013 and 2014. The objective of our examination was to determine if the Department … commuting and is not reimbursable. The official station of every employee is designated by the head of the agency and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesState Agencies Bulletin No. 1170
… who are members of NYSCOPBA, Inc. and are currently in Bargaining Unit 01 & 21 with Dues (Code 291 & 491) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationNewcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Background The Newcomb Central School District is located in the Town of Newcomb, Essex County. The District, which … Ensure that the activity fund is maintained in accordance with District policy. Ensure that the central …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127North Bellmore Union Free School District – Financial Condition (2014M-47)
… financial operations and the use of fund balance for the period of July 1, 2012 through June 30, 2013. … with approximately 2,100 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $50.5 … Develop and adopt budgets that include realistic estimates for appropriations and unexpended surplus funds. Review fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47