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Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Specifically, the Board did not: Adopt an investment policy or a code of ethics, Issue a W-2 form for the … public accountant and Verify the applicability of the wording in the contract relating to the calculation of the … guidance for District officials, including an investment policy and code of ethics. Issue a W-2 form for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsDutchess County Industrial Development Agency – Management Practices (2013M-251)
… Industrial Development Agency (DCIDA) management practices for the period January 1, 2012 to May 31, 2013. Background … properly bill, collect and distribute the PILOT amounts for three of seven projects that required that DCIDA control …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
Hoags Corners Volunteer Fire Company Inc Internal Controls 2014M09
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Attica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices and … than $1.7 million of surplus funds from the general fund to the debt service fund from July 1, 2010 through June 30, 2013 to reduce the general fund’s unrestricted fund balance to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial Operations for the … year totaled $5.4 million. Key Findings The Board needs to improve its oversight and management of the District’s … budgeting practices resulted in operating surpluses. To reduce fund balance, the Board appropriated unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing processes for … $13,500 from one of the school districts. However, due to the incorrect calculations of FTEs identified in our testing, it is unclear whether this amount owed to the School is entirely accurate. The School’s system of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Town of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. Background The Town of Pittstown is … of the 17 months we reviewed, with differences ranging up to $300,000 during 2011. The Supervisor’s AUDs did not agree …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… access to all aspects of the system and District officials do not produce or review activity logs. Key Recommendations … District prior to payment or appoint a claims auditor to do so. Adopt a formal written disaster recovery plan. Assign …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls … did not disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software does …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & … Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. Background A charter school is a public … $3.2 million. Key Finding The Board has appointed FREE to serve as the designated representative for the Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … Board has not implemented adequate compensating controls to address the lack of segregation of duties performed by the … The Village does not have policies and procedures in place to safeguard IT assets, including an appropriate use policy, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located … Even though the Board received monthly budget-to-actual reports from the Supervisor, they consistently …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is … revenues, and the appropriation of fund balance to finance operations; but for three of the last six years, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and … The Clerk-Treasurer performs all functions related to receipts, disbursements and billed receivables, and … does not perform, or contract with an independent auditor to perform, an annual audit of the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. Background The Town of Coeymans is … The payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has established adequate … operations and reporting for the period January 1, 2011, to October 3, 2012. Background The Town of Davenport is … Supervisor also provided inadequate financial information to the Board, and failed to file the Town’s annual financial …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62State Comptroller DiNapoli Releases School District Audits
… The purchasing agent did not ensure purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent … did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0VI.I Overview – VI. Budgets
… After appropriations, which are statutory authorizations to spend for specific purposes, become law, the State … available Federal funds. The Project Parent is equivalent to the billing amount for the Federal Grant Award, and the Project Child is the funding allocation to specific project activities. See Chapter XIX, Section 2.B …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… construction sector in the nation, New York state is one of five states that have not recovered from pandemic job … by 2023, nonresidential construction was the only one still below 2019 spending, remaining 3.4% ($786 million) … took on significantly larger roles over the period. Around one-fifth of the jobs in the construction sector in New York …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsXV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines Business Units need … reference. Please be aware that this Calendar is designed to be used in conjunction with the details provided in this Chapter. It is not intended to include all information regarding each activity. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overview