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Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Claryville Fire District is a district corporation of the State, distinct and separate from the Town of … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Adirondack Central School District Greenburgh Central School District Greenville Central School District and the LaFargeville Central School District
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsYorktown Central School District – Procurement and Claims Processing (2017M-177)
… School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, which has approximately 3,400 students, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mState Comptroller DiNapoli Releases School Audits
… Central School District . "In today's fiscal climate, budget transparency and accountability for our local … the 2014-15 fiscal years to finance the subsequent year's budget. However, because the district experienced operating … and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… (f); 8 NYCRR 121.2(c) 10 Software typically comes with a license that grants end-users permission to use one or more … Local governments and schools should closely track their license usage to help ensure they do not inadvertently …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesGet Help - Businesses and Governments
… , weekdays, 8:00 am - 4:00 pm Email: [email protected] For help with the Statewide Financial System (SFS), visit the … For Vendors and NYS agencies with questions about Online …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsState Comptroller DiNapoli Releases School Audits
… Square Central School District , Hastings-on-Hudson Union Free School District , Livonia Central School District , … being remitted to the vendor. Hastings-on-Hudson Union Free School District – Financial Condition (Westchester … Square Central School District HastingsonHudson Union Free School District Livonia Central School District Panama …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
Determine whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fillmore-central-school-district-2023-115.pdfState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … verifying the check totals. As a result, the director is not adequately reviewing the accuracy of payroll, in particular in situations where wages or pay rates change or when there are additional payments. …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… conjunction with system table updates. This ensures that the most current codes exist in the Guide at all times. If agencies require updates to the SFS-related account codes, agencies must notify OSC. OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureNiagara Charter School – Student Enrollment and Billing (2013M-294)
… 1, 2012 through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara … Niagara Charter School Student Enrollment and Billing 2013M294 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Opinion 2007-5
… to referendum (General Municipal Law § 6-c [4]). 2 In the case of counties, pursuant to Local Finance Law § 33.10, a … County Attorney County of Niagara Falls 1 In that case, however, there must be retained in the fund an amount …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5DiNapoli: School Bus Safety Needs Improvement
… they examined whether drivers were subject to random drug testing, completed required safety training and … and West Irondequoit were all documented as subject to random drug and alcohol tests. The other five districts and … that their current roster of drivers were included on the random drug and alcohol testing list. In West Irondequoit, …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementTuckahoe Common School District - Purchasing (2018M-228)
… the bidding threshold, and whether professionals were paid in accordance with Board-approved rates. Key Findings We … services exceed the Board-approved compensation in written agreements or Board resolutions. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228II.4.B Basis of Accounting – II. New York State Financial Accounting
… Financial statements prepared in accordance with generally accepted accounting principles (GAAP) require that revenues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… was to examine the internal controls over the District’s financial operations for the period January 1, 2012, to March 18, 2013. Background The District is a district corporation of the State, distinct and separate … and indicates its approval by affixing each member’s signature on the warrant. However, the Board minutes do not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mOpinion 95-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … on the issues discussed in the opinion. MUNICIPAL FUNDS -- State Aid (submission of claims for adjustments in the amount of State aid paid to a school district attributable to court …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… purposes and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also … such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, … involved in the purchasing function. Develop procedures to provide additional guidance on the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Bradford Central School District Corning City School District East Moriches Union Free School District and the Merrick Union Free School District
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0