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Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… to which they are entitled. The Department’s software does not produce accurate accounts receivable aging reports, …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsGermantown Central School District – Financial Management (2013M-230)
… 3, 2013. Background The Germantown Central School District is located in Columbia County. The District is governed by a Board of Education which comprises seven … expenditures. Ensure unexpended surplus fund balance is within the allowed legal limits. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… financial reports including quarterly and annual balance sheets, monthly statements of revenue and expenses, and … The Board did not receive quarterly and annual balance sheets and monthly banking transaction reports, as required … reporting. Prepare and review quarterly and annual balance sheets, monthly statements of revenue and expenses and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… 2012 through October 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town of … Village of Aurora Treasurers Duties and Information Technology 2014M107 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Lindley – Financial Management (2012M-226)
… Town’s 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key Findings The Board did … $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in … of the 2013 budgeted expenditures for the general and highway funds, respectively. The Board accumulated $117,463 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Village of Unadilla – Budgeting (2013M-143)
Village of Unadilla Budgeting 2013M143
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… the Town of Wolcott in Wayne County and has approximately 500 residents. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Davenport – Financial Operations (2013M-62)
… discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the Supervisor paid claims … as required. Because Board members did not request cash receipt and disbursement data or conduct an annual audit of … Segregate incompatible duties related to cash receipt and disbursement functions. Account for the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B Felony) …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
Determine whether the Richford Fire District District Board of Commissioners Board established adequate longterm capital and financial plans and provided adequate oversight over financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… 31, 2013. Background The DCIDA was established in 1976 and is governed by a Board which comprises seven members who are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCaledonia-Mumford Central School District – Financial Management (2024M-101)
… money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the … management and did not provide adequate justification for the levels of accumulated fund balance including …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … 1, 2012 through July 8, 2013. Background The District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
… services and also receives moneys from fundraising, hall rentals, donations, and foreign fire insurance. For the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92State Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. Auditors found that 28 assets (computers, electrostatic … purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0VI.I Overview – VI. Budgets
… do not exceed the available Federal funds. The Project Parent is equivalent to the billing amount for the Federal … Federal grant Budget Control and set up using the Project Guide. For Non-Onboarding agencies, agencies will establish a … Journal to create the Project Child Budget. The “generate parent” functionality will create the Project Parent Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewPayroll Improvement Project Bulletin No. PIP-012
… amount and the Goal Amount, based on the employee’s work schedule in Job Data. The end date of the current pay period … needed to pay the employee based on the employee’s work schedule reported in PayServ. Note: The proration is calculated based on the employee’s work schedule reported in PayServ. If an employee’s work schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… Valley and most of northern New Jersey, totaled 388,700 jobs in 2024, the highest of any metropolitan area in the … York state’s construction employment remains 4% (16,300 jobs) below its pre-pandemic level, the second lowest … where construction employment in 2024 was 11.3% (18,200 jobs) lower than in 2019. The city’s 143,100 construction …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsXV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines Business Units need … reference. Please be aware that this Calendar is designed to be used in conjunction with the details provided in this Chapter. It is not intended to include all information regarding each activity. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overview