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Monroe County – Golf Course Contract Management (2014M-111)
… 2012 through February 13, 2014. Background Monroe County is located in western New York on the south shore of Lake … procedures to ensure that all contractual maintenance work is adequately completed each year. Ensure that adequate …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Global Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash … through March 17, 2017. Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school year. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Woodbourne Fire District – Board Oversight (2023M-98)
… operations, including controls for wire transfers, online banking, investments, procurement, travel and …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
audit school west hempstead
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountThousand Islands Central School District – Financial Management (2022M-201)
… manage fund balance and reserves. As a result, officials have withheld funds from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were … As a result, 113 collections totaling $914,291 (99 percent of total collections remitted to the business office) were … reports did not accurately report revenue, and the risk of loss, diversion or theft of School funds was increased. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Village of Richmondville – Disbursements (2012M-178)
… Mayor properly monitored the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The … County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, … elected Trustees, governs the Village and is responsible for the general management and control of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over … District is located in Washington County and is governed by the Board of Education which comprises five elected … duties. Reviewed remittances were not properly documented by both parties. Duplicate press-numbered receipts for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to provide guidance to state agencies on the procurement of … must be made as to how the equipment should be procured, i.e. whether the equipment should be purchased, either … equipment preventive maintenance when the agency does not have the personnel with the capability to perform such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionTown of Schaghticoke – Budgeting (2013M-239)
… of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 … elected five-member Town Board, which comprises the Town Supervisor and four council members. The Town’s 2013 adopted …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239NYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… Thomas P. DiNapoli released the following statement in response to Amazon’s disclosure of vote results from its annual meeting … Retirement Fund is the third largest public pension fund in the United States with estimated assets of $254.8 billion …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonState Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health (DOH): Early Assessment of the Encounter Intake … encounter data to the new Encounter Intake System (EIS) by the Sept. 2015 implementation date. In response to the … are not sufficient to ensure that contractors are only being reimbursed for milestones and goals they have actually …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… A multi-agency contract is one awarded with the intention … or pre-encumber funds for the backdrop contract. However, when submitting the backdrop contract to OSC for approval, … For contracts not subject to OSC approval (the transaction does not meet OSC approval thresholds): The Participating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsState Comptroller DiNapoli Releases School Audits
… School District , Ulster Board of Cooperative Educational Services , West Canada Valley Central School District and the … condition. However, district officials have issued Revenue Anticipation Notes (RAN) each year despite the … claims were properly itemized and supported; the goods or services had been received and were for proper purposes; and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Unified Court System Bulletin No. UCS-299
… taxes and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-299-june-2021-uniform-and-equipment-uniform-allowance-andVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… retention must be in full compliance with all applicable state and federal laws, rules and regulations. Agencies … to the General Retention and Disposition Schedule for New York State Government Records as published by the New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsEnglish Language Learners Programs
… 2023. About the Program According to the U.S. Department of Education, there is a well-documented achievement gap … through lower test scores and lower graduation rates. 1 Ensuring that English Language Learners (ELLs)—students who, by reason of foreign birth or ancestry, speak or understand a language …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsState Comptroller DiNapoli Releases School Audits
… $38,300 are not accounted for. Employees used district credits cards to purchase fuel, but records were not always maintained to report who used the credits cards or what district vehicle, or equipment was …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the electronic case files. Both the justice and the clerk have the ability to modify or delete comments without the … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… and geographic disparities in college readiness. “It is the DOE’s responsibility to ensure that New York’s … in college alone do not indicate whether a student is college ready, however. Auditors looked at a random sample … DiNapoli’s audit emphasized that educators need to examine what happens during these years in a student’s schooling and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-education