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Franklinville Central School District – Financial Management (2017M-49)
… is located in the Towns of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Kings Park Central School District – Fuel Inventory (2015M-282)
… The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Sandy Creek Central School District – Reserve Management (2023M-43)
… transferred to the debt reserve in the debt service fund even though it was not required to be restricted for … reserve without Board authorization. Although the Business Administrator developed a reserve fund plan, it was outdated and has not been adopted by the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… 1, 2015 through October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… October 1, 2013 through June 30, 2015. Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… officials. Due to the COVID-19 pandemic, as the District moves to increased reliance on a remote learning environment …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… to indicate the amount of money received at each fundraising event and did not always maintain adequate records to … documentation of the amount of money collected at each fundraising event and the source of each bank deposit. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Village of Arkport - Information Technology (2019M-203)
… written agreement with the IT vendor for services provided to the Village. Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were communicated confidentially to Village officials. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Tri-Valley Central School District - Financial Management (2020M-17)
… $218,000. The tax certiorari reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a structurally … balanced budgets that: Include realistic estimates of revenues and appropriations based on historical trends or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningState Police Bulletin No. SP-151.1
… Deduction Code 482, NYS Police Inv Foundation, established for members of the New York State Police Investigators … Association (NYSPIA) has requested a Deduction Code for the New York State Police Investigators Foundation. … Inv Foundation. The vendor will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-rulePutnam Central School District – Fund Balance Management (2020M-27)
Determine whether District officials effectively managed the general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27DiNapoli Statement on NYC's 2025 Budget Modification
… New York State Comptroller Thomas P. DiNapoli issued the following statement today regarding New York City's 2025 budget modification. "New York City’s Fiscal Year 2025 … service spending, in the current year. Business income tax revenue remains strong, as economic growth continues, albeit …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… and diverting over $40,000 from the bank account of the “Friends of Bill Scarborough” campaign committee and then … Scarborough deposited five checks made payable to “Friends of Bill Scarborough,” totaling $3,450, directly into …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newState Comptroller DiNapoli Releases Audits
… monthly premium payments to managed care organizations. Where managed care premiums exceed the cost of deductibles … states to change a recipient’s eligibility group as long as minimum essential coverage was maintained. For the … had not been fully addressed. Among other issues, DEC did not identify the total population of state data it …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in July
… with Normandeau Associates Inc. to conduct a Hudson River fall shoal fishery survey. Office of General Services $3.3 … Inc. for computer aided design drawing software. State University Construction Fund $9.2 million with All State … Center at the State University Health Science Center at Syracuse. Office of Temporary and Disability Assistance $40.3 …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if … whichever is more objectively determinable. It includes the purchase price or construction costs and also additional … for design and supervision Costs of temporary buildings used during the construction period Machinery and Equipment: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Agencies Bulletin No. 1350
… Information>Modify a Person. On the Biographical Details tab, the National ID field must be populated with the … response from employee for four (4) calendar years in the event of an OSC review and/or IRS audit. If an agency … retain this information for four (4) calendar years in the event of an OSC review and/or IRS audit. For employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reported