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Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… information on a timely basis or a list of reconciled bank account balances on a monthly basis. The justices did not …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Technology Transfer Program and Royalty Payments
… and procedures for the use of funds in the campus project account and for the distribution of future royalty revenue. … …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsComptroller DiNapoli Releases Municipal Audits
… totaling approximately $4 million from the college’s bank account prior to audit. Auditors also determined that a …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… were not corrected timely. Key Recommendations Account for the MTA Capital Program funds as originally …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementRestitution Payments (2021-MS-2)
… Make payments from the undisbursed restitution account to the crime victims whose restitution orders have …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2State Comptroller Releases School District Audits
… Technology (Monroe County) A former employee’s user account was used to process 510 financial transactions after …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsAccess Controls Over Selected Critical Systems (Follow-Up)
… security policies and standards related to security and account management and access controls. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followComptroller DiNapoli Releases School Audits
… ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 and …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… did not prepare monthly bank reconciliations, properly account for bail money held by the court or accurately report …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… the assistant superintendent for business and a senior account clerk routinely approved and performed wire and …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Access Controls Over Student Information Systems (2014-MR-1)
… within SIS that allow users to assume the identity or the account of another user. None of the districts reviewed audit … SIS data for users of the assume-identity and assume-account features. Periodically review available audit logs …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfOpinion 96-4
… of the sale, may authorize the establishment of a trust account at a financial institution authorized to serve as a … purchaser deposit the proceeds of the sale into the trust account. Alternatively, you ask whether the village may agree … village purposes. In lieu of establishing a fund or account held by a third party, you also ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfInvesting and Protecting Public Funds Webinar Presentation
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdfTravel FAQs
… If you do purchase a prepaid mass transit card, you should account for the purchase on the first expense report you … the end of the travel event? Yes, you are required to account for all your travel expenses. Your Business Unit will … business. As time passes, it becomes more difficult to account for and validate all expenses, as well as to dispute …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsOpinion 92-1
… and delivered by the New York State Municipal Bond Bank Agency on behalf of a political subdivision). The fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Selected Aspects of Toll Collections
… tolling, invoicing, and receivables collection. Tolls account for more than 90% of the Authority’s revenues, … tolls and fees in collection status. Out-of-state drivers account for a significant amount of these outstanding tolls …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collections