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State Comptroller DiNapoli Releases School District Audit
… a nonresident student and should have been billed tuition. In addition, some student records contained insufficient … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditStockbridge Valley Central School District - Information Technology (2019M-13)
… District officials did not disable unneeded user accounts in a timely manner. District officials did not provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mTown of New Castle - Recreation Department Cash Receipts (2020M-19)
… Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to … policy to provide guidance for payments received at the Department. The Department did not receipt and remit money in a timely … Determine whether payments received by the Recreation Department were properly receipted deposited and reported to …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Accounts Payable Advisory No. 65
… be necessary to override the calculated Schedule Due Date in special circumstances such as lapsing, fiscal year-end, … on Adjusting the System Calculated Schedule Due Date in Guide to Financial Operations (GFO) Chapter XII, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Town of Hillsdale – Justice Court Operations (2014M-312)
… activities for the period January 1, 2013 through June 23, 2014. Background The Town of Hillsdale is located in …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Lackawanna City School District - Contractual Services (2019M-23)
… report - pdf] Audit Objective Determine whether payments for contractual services were accurate and supported. Key … Board-approved contracts or agreements were on file for service providers. Payments to two service providers … the written agreements. Key Recommendations Ensure claims for payment from service providers are sufficiently itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Indian Lake Central School District – Claims Auditing (2016M-15)
… The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15State Agencies Bulletin No. 259
… Additional Bargaining Units now eligible for deduction code 378 Affected Employees Employees who are Bargaining … Additional Bargaining Units now eligible for deduction code 378 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-3782022 Financial Condition Report – 2022 Financial Condition Report
… of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York ended the State Fiscal Year … selected financial, economic, and demographic information in an easy-to-understand format. Read More …
https://www.osc.ny.gov/reports/finance/2022-fcrTown of Seneca Falls - Financial Management (2018M-266)
… oversight of the Town’s financial operations. Key Findings In 2017, total unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Skaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… 11, 2014. Background The Union Center Fire Company, Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The Company, which is governed by an elected five-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… Background The Port Washington Fire Department is located in Nassau County and contracts with the Town of North … Key Finding The Department underestimated expenditures in its budgets for the years 2012-14. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Company, Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which … and the independent auditor did not have procedures in place to obtain or review canceled check images, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… York's heavy debt load. He achieved a great many things in his career and served the people of New York with great … to doing my best to live up to his example as I serve in the office he cared so deeply about and worked so hard to …
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 … public health and safety), vendor cash flow concerns, or Prompt Payment Interest savings. For expedite requests, the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsAccounts Payable Advisory No. 58
… Subject: 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 … System (SFS) requires agencies to enter a unique invoice number on each supplier’s voucher. With few exceptions, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsTown of Amity - Town Clerk (2018M-183)
… but were not always remitted to the appropriate parties in a timely manner. Cash receipts totaling $238,321 were … and remit all real property taxes and fees intact and in a timely manner. Perform an adequate annual audit of, or …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Onondaga County Probation Department - Financial Operations (2018M-147)
… and disbursement procedures. Disburse more than $60,000 in restitution payments to crime victims. Key Recommendations … procedures to disburse undistributed restitution payments in a timely manner. County officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… to the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable … policies requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012m