Search
State Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… P. DiNapoli released the following statement on New York City Mayor Eric Adams' State of the City address: “The State of the City address delivered … The State of the City address delivered by Mayor Eric Adams put forth his …
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)
… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, 2013. Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is … has 10 members, including two parent representatives. The School’s operating expenses for the 2011-12 fiscal year were …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeOswego School District Public Library – Selected Cash Receipts (2013M-397)
… over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. … operating expenditures were approximately $1.2 million for the fiscal year ending June 30, 2013. Key Findings The … tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Richland Fire District – Board Oversight (2016M-374)
… the State, distinct and separate from the Town of Richland in Oswego County. There is one fire company located within … tax, known as foreign fire insurance money, was placed in the District’s general fund checking account and … Key Recommendations Deposit foreign fire insurance money in a separate bank account so it will not be commingled with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Jefferson County – Court and Trust Funds (2022-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … financial condition for the period January 1, 2009, to December 31, 2012. Background The Town of Summerhill is … Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village 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-239Town of Galen – Financial Management (2014M-341)
… 2013 through June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of … which contains the Village of Clyde within its borders, is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Auditors
… technologies to analyze organizations and programs that touch every aspect of our lives, including public health, …
https://www.osc.ny.gov/jobs/auditorsContinuity of Operations Planning
… Purpose To determine the adequacy of State agencies’ continuity of operations … for major unexpected events. Our audit scope included the period January 1, 2017 through August 23, 2017. Background The Division of Homeland Security and Emergency Services … To determine the adequacy of State agencies continuity of operations …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including … between the ages of three and five years. Pursuant to the State Education Law, providers such as ECEC are reimbursed by … requirements. Other Related Audits/Reports of Interest State Education Department: The Norman Howard School - …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualManagement of Cash and Investments
… Establish a written investment plan which includes yield expectations and perform documented analysis demonstrating performance against the yield expectations. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsCollege of Nanoscale Science and Engineering – Network Security Controls
… in nanotechnology. The College is a unit of the University at Albany (the University), one of the four University Centers of the State University of New York (SUNY). It maintains the most …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsAccounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, … Guidance : The Internal Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate … The Internal Revenue Service IRS revised Form 1099MISC effective for the 2020 tax year to accommodate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingCity 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-2020mClarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … or used. Recorded fiscal year-end commitments related to unperformed contracts for goods and services totaling $3.3 … and ensure encumbrances are appropriate. Develop a plan to reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… access, lost data, and inability to recover from a network disruption. We confidentially communicated … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … training to all District IT users. Develop and adopt a comprehensive written IT contingency plan. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationFreeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Whitney Point Central School District – Information Technology (2023M-179)
… potential inability to communicate during a disruption. In addition to sensitive IT control weaknesses that we … user accounts (4 percent) that were not needed and/or used in more than five years. All of these user accounts were … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179