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Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)

… documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018m

Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)

… controls over the Department’s cash disbursements process for the period June 1, 2013 through January 31, 2015. … the Board of Fire Commissioners. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $230,000. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015m

Elba Fire Department – Controls Over Financial Activities (2014M-286)

… Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014m

XV.6.B Negative Payroll Balances – XV. End of Year

… negative balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse during the … month or period involved. Budgets are not permitted to lapse with a negative balance and should be handled with the highest priority. In addition to the lapsing negative balances, agencies should also be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balances

Veterans Day Message from State Comptroller DiNapoli

… On Tuesday, we honor the men and women who have bravely … and conflicts continuing around the world, this Veterans Day we must remember the sacrifices countless Americans have … way of life. Thank you for your service and for making our state and nation strong. … On Tuesday we honor the men and …

https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoli

Forestville Central School District - Information Technology (2019M-170)

… and application user accounts were not properly managed. In addition, sensitive information technology control …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170

Randolph Central School District - Financial Management (2019M-232)

… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232

Introduction – Information Technology Contingency Planning

… governments’ and school districts’ operations. Computer systems and electronic data are fundamental to daily business …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introduction

Town of Johnstown - Fuel Inventory (2019M-178)

… Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic … all fuel use and perform periodic stick-measured readings of the fuel tanks. Prepare periodic fuel reconciliations …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178

Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)

… Purpose of Audit The purpose of our audit was to examine the Authority’s procedures for monitoring water accountability and … title to the City of Utica’s water system in 1996, is governed by a 12-member Board of Directors. Operating …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300

Crown Point Central School District – Internal Controls Over Payroll (2013M-100)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Crown Point Central … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013m

Red Creek Central School District – Financial Management (2020M-75)

… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 … appropriating the amount of fund balance that will be used to fund operations. Develop multiyear financial and capital …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75

Gloversville Public Library – Claims Processing (2014M-81)

… the Library’s internal controls over claims processing for the period July 1, 2012 through December 31, 2013. … nine-member Board of Trustees. Budget appropriations for the 2013-14 fiscal year total $483,000. Key Finding The …

https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81

Prattsburgh Central School District – Tax Collection (2016M-122)

… is located in the Towns of Prattsburgh, Pulteney, Urbana and Wheeler in Steuben County and the Towns of Italy and Jerusalem in Yates County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122

Three Village Central School District – Fuel Inventories (2015M-271)

… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for fuel … has not ensured that policies and procedures are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel purchased to fuel consumed. Key Recommendations Ensure that policies …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271

South Jefferson Central School District – Payroll (2024M-31)

… wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. … change reports for two months during our audit period to determine whether salary and wage increases from one …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31

Accounts Payable Advisory No. 36

… Fiscal Year End - Vouchers and Expense Reports Guidance: The Office of the State Comptroller (OSC) has designated the final deadlines for agencies to submit vouchers and …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reports

State Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … annually appropriating fund balance that was not used to finance operations. As of June 30, 2017, unrestricted fund … officials did not properly manage fund balance and need to improve their budgeting practices. Although the board's …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits