Search
Early Childhood Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Early … ECEC provides preschool special education services to children with disabilities between the ages of three and …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream … approved, monitored and paid, and no procedures were taken to ensure the lowest possible cost was paid for 18 of 28 … Recommendations Create policies and procedures relating to monitoring projects, even if some oversight has been …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … with OSC. Audit and approve all claims before payment to help ensure claims are adequately supported and for appropriate District purposes. Adopt a code of ethics to set forth expected standards of conduct for the guidance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374V.3.H Category Code – V. Chart of Accounts (COA) Governance
… There are over 50,000 Category Codes that are configured in the SFS. Where a Category Code field is used or required, … entered against a line. Since Category Code will be used for reporting, the integrity of the Category Code to Account … maintained. Category Codes will provide a level of detail for purchasing that will significantly improve data analysis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeReview of Travel Card Expenses
… expense reports. Based on her actions, the Director may have intentionally claimed inappropriate travel expenses for … to verify the unsupported travel expenses and recover any overpayments identified. Train OMH supervisory staff on …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… of Connecticut’s pension plans and a shareholder, I have a responsibility to make sure that companies in which we … see progress towards major greenhouse gas reductions. We have observed that companies that aggressively pursue climate …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… and the state. With increased danger due to aging infrastructure, weather events triggered by global warming … prioritization of funding and better oversight of critical capital assets is essential." The New York State … and Managing the Risks," go to: http://www.osc.state.ny.us/localgov/pubs/research/dam-infrastucture-2018.pdf To …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsState Comptroller DiNapoli Releases Audits
… children are transported to school daily across the state, with one third riding School District-owned buses, one third … its efforts to monitor School Districts’ compliance with its requirements and, consequently, did not have … construction site inspections to ensure permittees comply with the laws, regulations, and permit specifications and …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsOneonta City School District – Payroll (2017M-202)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through May 23, … District officials accurately paid and provided benefits to employees in accordance with Board-approved contracts. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Lake Pleasant Central School District – Payroll (2016M-8)
… Purpose of Audit The purpose of our audit was to review the … The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Village of Whitney Point – Cash Disbursements (2013M-69)
… the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. … of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal year was $1.22 million. Key Findings … a thorough and deliberate audit of the claims presented for payment and therefore, did not ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45DiNapoli Releases Interactive Map of Local Census Results
… online map that breaks down population statistics by age, race and ethnicity, along with housing trends, in New … which totaled more than 20.2 million in 2020, up 4.1% since 2010. “The 2020 Census results show that New York … at 7.7%. The population in the Mid-Hudson region grew 4.7% to nearly 2.4 million, the largest percentage increase …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … a thorough audit of claims before payments are made. Have an independent public accountant conduct an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Story Place … programs, including preschool special education services, to children with disabilities from birth to five years of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualTown of East Fishkill –Financial Condition (2014M-139)
… to present accurate and reliable financial information on a regular basis. As a result, the sewer fund’s financial … Town officials did not adopt realistic budgets based on historical or known trends for the Town’s three sewer …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139State Comptroller DiNapoli Releases Municipal & School Audits
… objectivity and independence. The school board should have audited these claims. The treasurer paid 18 claims for … office, and adjust its proposed budget, consistent with any recommendations made. Auditors found that the significant …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsIslip Union Free School District – Payroll (2017M-291)
… a result of this audit. … Islip Union Free School District Payroll 2017M291 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Fort Plain Central School District - Claims Audit Process (2018M-50)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due to the … $122,475 and found that control procedures were followed for all claims selected ensuring they were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50XIX.2 Overview – XIX. Project Costing (PCIP)
… The Projects module is used to collect financial transactions associated with projects. … the amount of expenditures that can be charged and posted to project budgets. The use of a project allows for … along with the guidance in the sections below are used to establish a new Project. Please see SFS Coach, Training …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overview