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Putnam Central School District – Fund Balance Management (2020M-27)
… general fund balance. Key Findings District officials need to improve budgeting practices to more effectively manage fund balance. Specifically, the … surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. The District had the following unneeded … (IT) control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, as the District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Kings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over its fuel inventory … accountability and there were no written procedures to provide guidance to employees. Officials did not reconcile fuel pump readings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Fabius-Pompey Central School District – Information Technology (2016M-237)
… Purpose of Audit The purpose of our audit was to assess the District’s management of network user accounts … Key Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six months, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Franklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … Findings The District appropriated fund balance annually to help finance budgeted appropriations, but only a portion was actually used to finance operations. The Board and District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49DiNapoli Statement on NYC's 2025 Budget Modification
… Year 2025 budget modification raises current year spending to $115 billion, primarily reflecting the addition of federal and state grants to the plan. While outyear gaps are virtually unchanged, the city anticipates lower costs for asylum seekers due to a steadily declining population, as well as lower pension …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances recorded in the … for individual education plan-related services provided to Medicaid-eligible students because it did not obtain …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1435
… of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling employees’ social … (SSA) system. Affected Employees Employees who appear on the Control-D Report NPAY752 (Social Security Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedCUNY Bulletin No. CU-387
… Purpose To provide agencies with information for the manual … and 10/14/09 Background The rate increases are pursuant to the 2008-2011 Memorandum of Agreement between the City … (Compounded) Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceState Comptroller DiNapoli Releases School District Audits
… adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials did not … County) District officials did not always seek competition to procure goods and services. As a result, they may not have … The district did not have proper documentation to support that a bus purchase totaling $121,928 was …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… or misappropriated without detection. Town of Middlebury – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town supervisor … include an action ordering the county to deposit $2,000 with the treasurer during 2022 and the surrogate’s court …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Stillwater Central School District – Payroll (2017M-104)
… Purpose of Audit The purpose of our audit was to determine whether District employees received only the salaries and benefits to which they were entitled for the period July 1, 2015 … The Treasurer was paid for leave time she was not entitled to valued at $4,070. Key Recommendation Continue to develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Lake George Central School District - Purchasing (2018M-167)
… disclosed that District officials lacked adequate evidence to show they sought competition for 28 purchases (47 percent) … The Board did not develop and implement procedures to seek competition for purchasing goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… his friendship and the good counsel that he provided to me. I offer my condolences to Ned's family and commit to doing my best to live up to his example as I serve in the …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. … In these limited situations, the agency must be able to demonstrate to BSE that expediting the review and approval of vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsAccounts Payable Advisory No. 58
… Unique Invoice Number Requirements Reference: Guide to Financial Operations (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the Statewide Financial System (SFS) requires agencies to enter a unique invoice number on each supplier’s voucher. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsWest Seneca Fire District #4 – Procurement (2020M-52)
… policy could be improved. District officials were unable to provide written quotes for 42 purchases totaling $149,854 to demonstrate competitive pricing. Key Recommendations Update the procurement policy to provide guidance for purchases in which alternative …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Town purposes. The board also did not provide oversight to ensure the town justice recorded, deposited and disbursed … County) The board did not ensure that the monthly budget-to-actual reports provided by the treasurer were complete and …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1New York’s Economy and Finances in the COVID-19 Era
… Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … through August 2020, the Empire State ranks second to Hawaii in percentage of employment decline and second only …
https://www.osc.ny.gov/reports/covid-19-october-14-2020State Contract and Payment Actions in May
… Comptroller’s review and approval of contracts related to the COVID-19 crisis until July 6, 2020. At the … University of New York $6.5 million with Coursedog Inc. to implement a curriculum and event management system. … Supervision $2.2 million with the Osborne Association to operate visitor centers. Office of Court Administration …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-may