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Central Valley School District – Claims Audit (2015M-129)
… Discontinue the practice of allowing checks to be signed by computer imprinted signature without the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Accounts Payable Advisory No. 8
… Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide to Financial Operations (GFO), Chapter XII, Section 5.B - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherUrban Choice Charter School – Information Technology (2013M-53)
… School is located in the City of Rochester and is governed by the Board of Trustees, which comprises 10 members. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Vendor File Advisory No. 2
… of vendor information and allow agencies to effectively search the vendor file, the following rules should be …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationReal Property Tax Exemptions Administration (2017-MR-4)
… [read complete report] We also issued 10 letter reports to the following Towns: Callicoon , Carlisle , Chenango , … . Purpose of Audit The purpose of our audit was to determine whether town assessors were properly … 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant it exempt …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Withdrawing Your Contributions and/or Your Membership – State Police Plan
… (with 5 percent interest compounded annually). To withdraw your membership, you should apply no earlier than 15 days after you leave public employment. Sign in to your Retirement Online account , go to the ‘My Account Summary’ …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial activity was properly recorded and … per its bylaws, provides fire protection services to Town residents and mutual aid to surrounding areas. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mCity of Yonkers – Budget Review (B6-15-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Stamford Central School District – Fund Balance Management (2022M-199)
… from the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use … limit in two of the last three fiscal years by approximately $700,000 (6.8 percentage points) and $1.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that: Officials did not adopt adequate … needed, which created additional entry points for someone to inappropriately access the School’s network. Two of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… is separate and distinct from the Town and is governed by an elected five-member Board of Commissioners. … prior to payment and ensure that all checks are signed by the Treasurer, as required by law. Appoint only one person as Treasurer. Consider …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingXI-A.4 Procurement Card Use – XI-A. Purchasing
… paying with a Procurement Card (PCard) and requirements for online agencies when a purchase order (PO) is used in … services less than $500.00 when a vendor accepts the PCard for payment. This facilitates a cost effective method of … of the PCard, and then select the applicable masked PCard number from the drop down menu. Alternately, the agency may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useTown of Benson – Financial Condition (2013M-77)
… of approximately 190 people. The Town is governed by a Town Board which consists of four elected Board members …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
State Comptroller Thomas P DiNapoli announced today his office stopped $25 million in questionable or fraudulent personal income tax refunds from being paid so far in 2016
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident … plan. The District does not have an effective process to identify all nonresident foster students receiving … Develop and adopt a multiyear financial operating plan to provide a framework for future budgets and to facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterBeacon City School District – Claims Auditing (2016M-20)
… six schools with approximately 3,400 students, is governed by an elected nine-member Board of Education. Budgeted … resulting in eight open purchase orders being overspent by $77,436. Key Recommendations Develop a comprehensive job … and services when competitive bidding is not required by law, to ensure that the claims auditor has adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… in Chenango County. The District, which is governed by an elected seven-member Board of Education, operates four … were made to accounts without approval and voids made by food service employees were not reviewed or approved. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLong Lake Central School District – Payroll (2016M-90)
… one school with approximately 60 students, is governed by an elected five-member Board of Education. Budgeted … include increasing management reviews of work performed by the School Business Official. The Superintendent should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… provided to the Board contained all information required by District policy. Without adequate and reliable records … provided to the Board contains all information required by District policy. The Board should use the information in the annual report prepared by the Treasurer to determine how to maintain and manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following … spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to maintain … recent demand. “The additional spending is partly funded by a $3.1 billion increase to revenue collections projected …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budget