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Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… District officials did not always comply with New York State General Municipal Law (GML) and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Perth – Supervisor’s Records and Reports (2024M-149)
… The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the … records. Key Recommendations Prepare monthly bank reconciliations for all bank accounts. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… oversight of financial operations. Background The Company is located in the Town of Rotterdam, Schenectady County and is composed of volunteer members and is governed by its … with the recommendations and conveyed in the Company’s CAP what actions they would take to implement the audit’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fAgency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageContinuity of Operations Planning (Follow-Up)
… emergency management planning efforts in New York State. The Division encourages and supports State agency efforts to develop agency-specific Continuity of … The Guidance incorporates a blend of best practices based on generally accepted continuity methodologies from both the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113State Comptroller DiNapoli Releases School District Audits
… does not adequately address funding levels resulting in overfunded reserves that are not used. Auditors found the … Central School District, saving approximately $326,000 in total salaries and benefits over the past three years. … $4.7 million to 151 employees and found almost $418,000 in payments were not accurate, supported or paid in …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsOperational Advisory No. 27
… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial … be changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). This notice … issued on December 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial Operations (GFO), …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationMontgomery County – Financial Condition (2013M-234)
… 50,000 residents. The County Board of Supervisors is the legislative body responsible for managing County … in 2012, and the County’s contingency appropriation is not adequate for current financial conditions. The County’s declining financial condition is the result of poor budgeting and financial management …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234State Agencies Bulletin No. 1314
… Purpose To describe the various retirement systems actions and agency responsibility … Employees Employees enrolled in Tier 6 in the following Retirement Systems: New York State Employees Retirement System (7Y) Police and Fire Retirement System (7W) … To describe the various retirement systems actions and agency responsibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1314-tier-6-retirement-contribution-rate-changesContract Advisory No. 21
… Pre-Encumbering Contracts Converted During the EE1 Upgrade to SFS 9.2 and Correcting Off-Contract Payments Guidance: The … the Statewide Financial System (SFS), advises Agencies to complete the processes summarized below as soon as possible, and prior to upcoming Fiscal Year End. Update and Pre-Encumber …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015State Comptroller DiNapoli Releases Audits
… Downstate Medical Center: Examination of Sunset LG Realty, LLC (2018-BSE03-02) Auditors found SUNY Downstate approved … State Education Department: Kinderwise Learning Associates LLC: Compliance with the Reimbursable Cost Manual (2018-S-21) …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsTuition Assistance Program – Metropolitan Learning Institute
… Rules and Regulations when certifying students for State-funded Tuition Assistance program (TAP) awards and other State financial aid. Background TAP is an entitlement … TAP awards totaling almost $8.7 million that were paid on behalf of 1,890 students. At the time of our audit, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteOversight of Homeless Shelters (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of Homeless Shelters (Report 2015-S-23 ). Background The … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followState Agencies Bulletin No. 1190
… Purpose To explain changes made in PayServ prior to the conversion of SSN as EMPLID to the NYS EMPLID as … To advise agencies of the opportunity to submit test files to PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1190-changes-payserv-preparation-ssn-decoupling-conversionContract Advisory No. 7
… Business Unit, Contract Number, and Department ID values. Stand alone purchase orders should not contain any special … should be used in the Contract Number. Contract or stand alone purchase order transactions received at OSC for … non-approved. Agencies should review all contract and stand alone purchase order transactions under their …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. Institutes, based in Tarrytown, New York, provides preschool services at its St. Mary’s facility located in the Bronx, New York. During the 2012-13 school year, … June 30, 2013, Institutes reported about $2.3 million in reimbursable costs on its CFR. Key Findings For the three …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOpinion 94-21
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARDS -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Fire Safety (2015-MS-1)
… 31, 2013. Background The 2010 Fire Code of New York State (Fire Code) requires an approved fire safety plan and … or building layout. The Executive Law and New York State Codes, Rules and Regulations (NYCRR) generally provide … visited, 73 (76 percent) did not have a fire safety plan on file that met the minimum Fire Code requirements. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1