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South Glens Falls Central School District - Fund Balance (2018M-90)
… reduce District property taxes. Correct accounting records for misclassifications, and accurately report unrestricted … the reserves will be funded, the optimal funding levels for each reserve and the conditions under which reserves will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90State Comptroller DiNapoli Releases Municipal & School Audits
… records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 workbooks that cost … an adequate inventory policy or written procedures on how workbooks should be accounted for and how the inventory … district officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsRiverhead Charter School – Debit Cards (2017M-254)
… - pdf] Purpose of Audit The purpose of our audit was to examine the School’s controls over debit card use for the … 2015 through February 28. 2017. Key Findings The Board did not establish a comprehensive policy for debit cards to help … or purchase orders and evidence that the charges have been approved and reviewed by the Board. Minimize the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Kennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … 345 students. The New York City Department of Education (DoE) refers students to Kennedy and pays for its services … $612,781 in reported costs that did not comply with the guidelines in the RCM, as follows: $583,400 in excessive …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualIX.12.M Journal Vouchers – IX. Federal Grants
… Generally, journal voucher payments are used to: Reimburse service-providing state agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a … are considered interest neutral. Agencies are required to make every effort to properly allocate state voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Life Skills Home Training Tutorial Program for Preschoolers, Inc. (Life Skills) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Life Skills’ CFR for the fiscal year ended June 30, 2018 and …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costE-Docs Contract Transmittal Form (AC-3308-S)
For state agencies to attach to documents transmitted to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/ac3308s-fillable.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development. It will also address the options for amending the budget and monitoring the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-the-budget-process-060723.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2)
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2.pdfSupplemental Report on the State Fiscal Year 2022-23 Executive Budget (As Amended by the Governor)
This report details provisions of the New York State Fiscal Year 2022-23 Executive Budget proposal, as amended, and is a supplement to the Office of the State Comptroller’s “New York State Fiscal Year 2022-23 Executive Budget Review” that was published in February 2022.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2022-23.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdfGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $166,000 for the 2013 fiscal year. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsSpecial 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))
… 25 year plan for Nassau County peace officers who serve in the Nassau County Probation Dept …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603oState Agencies Bulletin No. 2117
… Purpose The purpose of this bulletin is to notify agencies that OSC will be … Effective from March 30, 2023, through the completion of SFS fiscal year end processing. OSC Actions Direct Deposit … reversal funds will not be available to process a Report of Check Returned for Refund or Exchange (AC-230) until after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… Eric T. Schneiderman today announced the sentencing of Thomas Capuano, the former Commissioner of the Department of Public Works (DPW) of the city of Rensselaer, for his role … Comptroller DiNapoli announced the sentencing of Thomas Capuano the former Commissioner of the Dept of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicTown of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of interest for the … and is approved by the officer whose action gave rise to the claim. Ensure that all officials and employees are …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Oversight of Contract Expenditures of Bowery Residents’ Committee
… York City Department of Homeless Services is effectively monitoring its contract with the Bowery Residents’ Committee … expenses for the contract. DHS is responsible for monitoring its contract with BRC to ensure reported costs are … and the JRR contract. Key Findings DHS is not effectively monitoring its contract with BRC to ensure reported costs are …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service all commercial drug … To determine if CVS Health remitted to the State Department of Civil Service all commercial drug …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueState Agencies Bulletin No. 1303
… To inform agencies of the content information for the 2013 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … To inform agencies of the content information for the 2013 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1303-form-1042-s-foreign-persons-us-source-income-subject-withholding