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Ithaca City School District – Financial Condition (2015M-318)
… Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Reporting and Utilization of Bias Incident Data
… Purpose To determine whether the New York City Police Department … whether NYPD officers receive sufficient training to enable them to identify and handle all possible bias …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Treasury, but do not separate them in individual envelopes inside a larger envelope. The total of the checks and money …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsState Agencies Bulletin No. 1970
… prior to January 1, 2022 the checks will be reissued. Any checks that remain uncashed as of April 2022 will be … as a written request for reissuance of a payroll check. Any 2020 pay checks that remain uncashed as of April 25, 2022, will have stop payments processed and the funds will be escheated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksSelected Aspects of Discretionary Spending
… … To determine whether the State University Construction Funds discretionary spending complied with its guidelines and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingAccess Controls Over Student Information Systems (2014-MR-1)
… purpose of our audit was to determine if school districts have adequately controlled access to Student Information … adding and changing user rights. Four of the six districts have features within SIS that allow users to assume the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include lodging, meals, car rentals, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesInternal Control System Components
… 1, 2015. Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsState Comptroller DiNapoli Releases Municipal Audits
… to recognize revenue shortfalls or cost overruns, limiting any potential corrective action. The 2016 through 2020 … methods. Officials also did not enter into a contract with any of the 10 providers. Auditors found a one-year mowing … achieved, over the five-year period, the authority would have collected additional revenue totaling $572,609. In …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsDivision of Housing and Community Renewal Bulletin No. DH-68
… of the Return from Leave with the next available sequence number. Inactive or Leave of Absence (not related to a … or Return from Leave with the next available sequence number. Determining Adjusted Performance Advance Cycle When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-68-october-2014-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-76
… of the Return from Leave with the next available sequence number. Inactive or Leave of Absence (not related to a … or Return from Leave with the next available sequence number. Determining Adjusted Performance Advance Cycle When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-76-october-2015-district-council-37-dc-37-rent-regulationComptroller DiNapoli Releases School Audits
… County) Budget estimates for revenues and expenditures have not been aligned with historical or actual needs of the … appropriated fund balance that was not used. This negated any benefit the appropriation of fund balance would have in reducing fund balance or the property tax levy. …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Starpoint Central School District – Financial Condition (2015M-266)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through September 1, 2015. … The Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $47.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Camden Central School District – Financial Condition (2016M-51)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … not effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … with realistic estimates of expenditures. Develop a plan to use excess funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … in its bylaws and did not adopt policies and procedures to establish internal controls over cash receipts – including … fund balance from a deficit of $206,815 at the end of 2011 to $64,138 at the end of 2014 and has continued this positive …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… reserve balances to accumulate to excessive levels and have consistently levied taxes for expenditures that could have been paid for with reserve funds. Goshen Central School … – Cash Disbursements (Albany County) District officials have ensured that cash disbursements are adequately …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsOpinion 90-38
… buildings are occupied and are dependent upon the highway for access. We are in receipt of your letter concerning a town highway which has been designated and posted for this year as a seasonal limited use highway pursuant to … or commercial buildings dependent upon such highways for access" (Highway Law, §205-a[2]). Subdivision 4 of …
https://www.osc.ny.gov/legal-opinions/opinion-90-38State Comptroller DiNapoli Releases Audits
… the audit fieldwork, the department removed the providers from the Medicaid program. Department of Health - Medicaid … for Medicaid recipients who were reported as discharged from a hospital, but then admitted to a different hospital … a judgmental sample of 166 claims totaling $2,474,162 from six hospitals and reviewed the associated patients’ …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsOperational Advisory No. 32
… Subject : Chapter VII.3 Refund of Appropriation/AP Adjustment Vouchers Guidance : The Office of the State Comptroller (OSC) has updated Chapter VII.3 regarding Refund of Appropriation transactions submitted on AP Adjustment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesState Comptroller DiNapoli Releases School Audits
… – Fuel Inventory (Nassau County) District officials have no assurance that fuel purchased is properly accounted … for cash receipts and district officials do not have assurance that student treasurers are accounting for all …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits