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East Quogue Union Free School District – IT Asset Management (S9-22-8)
… percent of the sampled assets were not properly accounted for. Specifically: Six IT assets with combined purchase … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … the District is currently financially stable, relying on one-time revenues combined with decreasing revenues and … the level of unrestricted fund balance and reduce reliance on fund balance as a financing source, while continuing to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool … The Town did not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the … sales tax of $130,615 that should have been allocated to part-town funds was allocated to town-wide funds. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Article 4-C of the Economic Development Law requires publication of grant opportunities. To comply … agency to obtain reasonable competition may cause the Office of the State Comptroller’s Bureau of Contracts to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesTown of Canton - Compensation and Benefits (2018M-159)
… any increases above the amounts advertised are pursuant to local law, subject to permissive referendum requirements. Set …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159West Albany Fire District – Credit Card Purchases (2017M-15)
… to determine whether credit card purchases were approved in advance and related claims included adequate supporting … the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … purchases (58 percent) totaling $22,224 were not approved in advance by either Board approval or purchase order. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Canton Central School District – Financial Condition (2013M-287)
… located in St. Lawrence County. The District is governed by the Board of Education which comprises nine elected … total fund balance in the general fund has been depleted by 44 percent, from $5,696,396 to $3,170,685, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Mount Morris – Treasurer’s Office (2013M-65)
… to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of … the financial records and reports. … Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Ellicott – Fiscal Stress (2013M-269)
… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … surplus and actual revenues received against the estimates in the adopted budget and make amendments, as necessary, to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269State Agencies Bulletin No. 1907
… appear on the report. o Verify the employee date of birth by following your established agency procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees … taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263V.3.I Class – V. Chart of Accounts (COA) Governance
… will be able to access the complete list of Class codes in SFS. The Class ChartField is five alphanumeric digits in length. Class will identify the life of GO Bond proceeds as “PPU” followed by the number of years of life in the GO Bond series. Class will identify taxable and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classDalton-Nunda Central School District – Financial Management (2020M-92)
… the Dalton-Nunda Central School District (District) Board of Education (Board) and District officials adopted realistic … budget gaps. The Board circumvented the statutory limit on surplus fund balance by making $7.8 million in unbudgeted … $900,000 in fund balance that was not used. As of June 30, 2019, recalculated surplus fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92State Comptroller DiNapoli Releases School District Audits
… not effectively manage financial condition. The practice of overestimating appropriations each year and annually …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Town of Berkshire – Town Clerk (2014M-230)
… June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. … all collected and disbursed moneys to the Supervisor in the monthly Clerk’s report in an accurate and timely … manner. Reconcile bank accounts to the accounting records on a monthly basis and reconcile the amounts collected with …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … Background Our initial audit report, which was issued on May 3, 2010, examined whether the Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, … to five-year period and continually update plans based on changes that have occurred since the time they were first …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCorinth Central School District – Financial Condition (2015M-68)
… Luzerne in Warren County. The District, which is governed by an elected seven-member Board of Education, operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Lyme Central School District – Financial Management (2024M-87)
… whether the Lyme Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $918,000 (12 percent) from 2020-21 through 2022-23. … corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Broker Search for Internal Equity and Fixed Income
… will also be required for any changes in primary or secondary coverage following a firm’s initial approval. … Director of Compliance and the OSC Inspector General at [email protected] in the event it becomes aware of … of such restrictions. Questions? Contact Fund Compliance at [email protected] . … Brokers seeking …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-income