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Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax receipts and … School District has been reducing the amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. However, there is no authority …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Opinion 90-46
… paid pursuant to any of the statutes of the state of New York, in any case in which: * * * d. the payment made is in … Law, the county clerks of all counties outside of New York City are required to transmit to the State …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Saratoga County Water Authority – Water Charges (2016M-357)
… the authority’s internal controls over water charges for the period January 1, 2015 through July 31, 2016. … water supply production and distribution facilities for the benefit of the municipal and commercial customers. … seven-member Board of Directors. Budgeted appropriations for 2016 totaled approximately $5 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357IX.12.M Journal Vouchers – IX. Federal Grants
… very rare cases, it may be necessary to finance payments from federal fund appropriations that later are journal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersFayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … Fayetteville-Manlius Central School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mOperational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesDiNapoli Statement on Governor's Veto of Transparency Legislation
… bypass routine oversight. Without public disclosure of how taxpayer money is being used, it raises questions about …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationAccounts Payable Advisory No. 53
… In addition, OSC has provided guidance to online agencies on how to process credit adjustments for both open and closed POs, as well guidance to all agencies on how to record trade-in allowances in the Statewide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersTown of St. Armand – Selected Financial Operations (2017M-142)
… 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion of the Village of … and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked effective procedures … Ensure revenues and expenditures are allocated in the proper fund in accordance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Town of Lockport – Justice Court (2018M-36)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine … and corrective action taken. Ensure a current and accurate list of all bail held and disbursed is maintained and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… browser history after online banking. The District did not have written agreements with its banks to clearly prescribe … of funds would be accomplished. District officials have not established alerts and other security measures … that they log off the bank website in a secured manner. Have written agreements with banks prescribing the manner in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationRome City School District – Multiyear Planning (2021M-144)
… preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about $11.2 million to pay for recurring … the long-term impacts and sustainability of using ARPA funds. Key Recommendation Develop and adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Opinion 2002-12
… (see, e.g., 1996 Opns St Comp No. 96-7, p 18; NY Const, art VIII, §1, art IX, §1[c]; General Municipal Law §119-o[1]). Clearly, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… (see, e.g., 1996 Opns St Comp No. 96-7, p 18; NY Const, art VIII, §1, art IX, §1[c]; General Municipal Law §119-o[1]). Clearly, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the period July 1, 2015 through March 31, 2017. … The Queensbury Union Free School District is located in the Town of Queensbury and the City of Glens Falls in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mVillage of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is … the abstracts. The Board did not annually audit, or cause to be audited, the financial records of the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34State Agencies Bulletin No. 1945
… Leave in PayServ, including entering Job Action Requests for Workers’ Compensation leave corrections, documenting … leave are affected. Background New Action/Reason for Workers’ Compensation Correct History Requests Agencies … leave rows. Agencies must enter the WCR with a sequence number of 9 and include the following information in all Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservComptroller DiNapoli Releases Municipal Audits
… work. The Board did not audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s … (2018M-274) County officials did not seek competition for aggregate purchases from nine vendors totaling … County) The Assessor granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsPublic School Safety – Incident Reporting and Unauthorized Student Departures
… be correct; and the necessary corrective actions might not have been taken. On 184 occasions, students appear to have left the premises of nine of the sampled schools without …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresTown of Danby – Claims Processing and Procurement (2022M-127)
… when procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek … when claims are not properly audited, the Board’s ability to effectively monitor the Town’s financial operations is … card purchases, totaling $12,695, reviewed were paid prior to Board audit and 13 purchases totaling $4,936 were never …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127