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Schuyler County – Treasurer’s Office (2014M-186)
… our audit was to examine the operations of the Treasurer’s office for the period January 1, 2011 through September 11, … processing the various financial transactions handled by office staff. As a result, there is a lack of segregation of … AUD was not supported by the accounting records because office staff did not make all of the correcting entries. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186XIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… and chart of account information is used on the expense report. To ensure travel and expense reimbursements are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy process and examine IT controls over the Authority’s electronic data and computer resources for …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyEast Hampton Housing Authority – Board Oversight (2017M-33)
… which was created in 1983 to create and perpetuate affordable housing opportunities for qualified individuals, … will be built. Operating expenditures for the Authority's affordable housing program totaled $745,802 in 2015. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… A new report by New York State Comptroller Thomas P. DiNapoli shows the … A new report by New York State Comptroller Thomas P DiNapoli shows the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… not have any bearing the number of students at the School or the State Education Department Charter School Tuition …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… bonds, and mortgages (21.18%), private equity (13.64%), real estate and real assets (10.00%) and credit, absolute return strategies …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a capital or … disposal plant, or a specific item of equipment, such as a sewer system pump. For this type of fund, the authorization … , such as land or buildings, or type of equipment, such as sewer or water system maintenance equipment or machinery. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsInfrastructure Inspection and Maintenance
… risk the structures most in need of repair were not given priority. Despite the low rating of many of its critical … greatly inhibited the Corporation’s ability to address its priority maintenance needs, especially after the damage …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Purpose of Audit The purpose of our audit was to review the … Background The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and … operates four schools with approximately 2,500 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Opinion 97-14
… This requirement, however, does not preclude a company from paying all or a portion of the tax to the fire … purposes contrary to public policy (see e.g., 1995 Opns St Comp No. 95-14, p 29 and citations therein). We have also …
https://www.osc.ny.gov/legal-opinions/opinion-97-14DiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Sales tax revenue for local governments in July fell 8.2 … since March, when the COVID-19 pandemic began to affect sales tax collections. Nearly every county in every region of … in June, this represents another month where the city’s sales tax revenue dropped significantly over the same month …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyCapital Planning and Maintenance
… to begin providing additional service to Myrtle Beach, SC, and Orlando, FL, in November 2016. The Authority is also …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the … March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and … County and the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mSmithfield Fire District –Controls Over Financial Activities (2015M-113)
Smithfield Fire District Controls Over Financial Activities 2015M113
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Accounts Payable Advisory No. 51
… guidance to assist agencies in determining whether claims for payment from vendors and state employees are appropriate … agencies to certify to the Comptroller that claims for payment are just, true and correct and therefore … 6.7 of the NYCRR requires agencies to support any claim for payment entered in to the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… and use competitive quotes to procure goods and services from 14 vendors paid a total of $116,626. Key Recommendations … in place. Identify all sole source vendors and obtain the required documentation, such as sole source letters signed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… The George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214New York State Comptroller DiNapoli Statement on EPA Proposal to Roll Back Emission Standards
… wallets and jeopardizing the competitiveness of the U.S. auto industry when global manufacturers are reducing auto emissions. The Trump Administration must withdraw this …
https://www.osc.ny.gov/press/releases/2018/10/new-york-state-comptroller-dinapoli-statement-epa-proposal-roll-back-emission-standardsXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… It provides you with the following payment information from the voucher: Vendor ID Vendor Location Vendor Name Bank …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendors