Search
XI-A.4 Procurement Card Use – XI-A. Purchasing
… the applicable masked PCard number from the drop down menu. Alternately, the agency may select these options on a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… District No. 7 provides garbage collection and recycling pickup services to households and businesses in parts of the …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingTown of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population … Town of Benson Financial Condition 2013M77 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Vendor File Advisory No. 2
… individual who has authority to make financial decisions for the vendor. Vendor Email Address: This must be a valid …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… three financial software user accounts unnecessarily had full access, and three individuals unnecessarily shared …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsStamford Central School District – Fund Balance Management (2022M-199)
… million (14 percent) and planned to use fund balance to cover operating deficits when the District realized operating … of the last three fiscal years by approximately $700,000 (6.8 percentage points) and $1.9 million (18.7 percentage … employees reserve balance of $602,749 was sufficient to cover expenditures for five years. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199City of Yonkers – Budget Review (B6-15-15)
… in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Yonkers is … City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of … are outstanding. Key Findings There is a budget gap of $25.8 million between the District’s budget request and the …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through December … not have an effective process to identify all nonresident foster students receiving educational services and bill their … and communicate procedures to ensure that nonresident foster students are properly identified and that accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLong Lake Central School District – Payroll (2016M-90)
… for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or … payrolls to ensure that payments are based on the actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid to …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education (Board) properly … certiorari reserve fund and maintained it at a reasonable level. However, District officials did not develop procedures … certiorari reserve fund and maintained it at a reasonable level …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … documentation. Maintain detailed financial records for each fund-raising event. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mReal Property Tax Exemptions Administration (2017-MR-4)
… The purpose of our audit was to determine whether town assessors were properly administering select real property … to granted exemptions and consult with the New York State Office of Real Property Tax Services or applicable County Real Property Tax Services Office, as necessary, for …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … audit services because they did not use a request for proposal process to solicit written proposals for audit services. The city does not have an audit committee …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… of the Durhamville Fire Department, Kimberly Simchik, was arrested for allegedly stealing over $92,000 from the … of the Durhamville Fire Department Kimberly Simchik was arrested for allegedly stealing over $92000 from the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Comptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Champion Great Bend Fire District , Chenango County , Jefferson County Soil and Water Conservation District and the Village of Woodsburgh . “In today’s fiscal … completed audits of the Town of Champion Great Bend Fire District Chenango County Jefferson County Soil and Water …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… to $4.5 million at the end of 2012. The Solid Waste Disposal District’s (SWDD) unreserved fund balance went from …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Village of Oxford – Justice Court Operations (2013M-219)
… and moneys received and deposited to ensure that each ticket is adjudicated and has an associated payment deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… (SFS) includes the last three phases of the New York State Financial Cycle as previously outlined in Chapter II New York State Financial Accounting: Establish control; Execute plans; … appropriation and segregation authorizations made by the State Legislature and the Division of the Budget (DOB). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsCity of Saratoga Springs – Financial Condition (2012M-201)
… routinely relied on increasing amounts of inter-fund loans from the general fund to finance operations in the … funds. The combined balance of outstanding inter-fund loans from the general fund to the water and sewer funds has … condition. Establish a plan to repay the inter-fund loans between the general, water and sewer funds. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201