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Internal Control System Components
… providing technical assistance to agencies, conducting audits of internal control, and issuing the Standards for …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Eaton No. 1 Fire District – Board … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Chappaqua Central School District – Fixed Assets (Westchester County) District … count for district departments. Williamsville Central School District – Financial Management (Erie County) The …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… gap and which projects can’t move forward until funding is identified. The MTA should make these revisions before it … Subway and bus ridership, which now lags projections, is also slowing the planned recovery of operating revenue. … are likely understated, until the capital funding issue is dealt with. “There is a lot at stake for riders and toll …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Purpose of Audit The purpose of our audit was to determine if the District’s controls are adequate to ensure that financial activity is properly recorded and … for the 2012 fiscal year. Key Findings The Board needs to improve its oversight of District financial activities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… not have written contracts with all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the Chair owns. Key Recommendations Issue press-numbered …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… and separate from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire … example, the Board did not review the Treasurer’s monthly bank reconciliations and no one compared the financial activity recorded to the bank statements and/or cancelled check images on a monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 1, 2012 through June 30, 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson … Comsewogue Public Library Cash Disbursements and Procurement 2013M316 …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Tax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within … the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] Instructions for … Tax Data Verification Form …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formComptroller DiNapoli Statement on New Immigration Ban
… P. DiNapoli said. "Immigrants are important to the fabric of our communities and the state's economy. Policies that … As my recent reports have shown, our rich diversity of cultures and experiences strengthens New York on a daily … in New York state comprise 22 percent, or 4.4 million, of the state's population, well above the national average of …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banEastport-South Manor Central School District – Building Safety (2020M-18)
… all major building systems. Ensure that a visual building inspection is performed in any years deemed necessary by the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18State Comptroller DiNapoli Releases Municipal Audits
… Administration per diem rates were used. The financial software allowed changes to transaction data without approval and officials did not use available software controls to further safeguard transactions. Town of … was using the most up-to-date and secure recordkeeping software. Town of Milo – Financial Condition (Yates County) …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… agreements with four major U.S. companies to evaluate and set targets to reduce their greenhouse gas emissions (GHG) and regularly report on their progress toward meeting their … agreements with four major US companies to evaluate and set targets to reduce their greenhouse gas emissions GHG …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsDiNapoli: State Tax Revenues Down $3 Billion Through July
… in local assistance grants. The General Fund ended the month with a balance of $14.4 billion, $7.8 billion higher …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases Municipal Audits
… in implementing recommendations from a prior audit on the town’s financial operations. Auditors found little …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School District Audits
… District – Reserves Management (Westchester County) As of March 31, 2019, the school district reported four general … historical expenditures and planned use and found three of them (capital, retirement and employee benefits) to be … years, auditors found the tax certiorari reserve balance of $6,211,404 was sufficient to cover at least eight years of …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsII.3.D Evaluation – II. New York State Financial Accounting
Throughout the fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan projections
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … and travel agency fees. As part of a statewide initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… the Board after the employee began work. Properly monitor hours worked by PTEs . Two PTEs worked in excess of the … a timesheet or provided adequate documentation to support hours paid; six of the 26 PTEs reviewed did not maintain … PTEs complete and submit signed timesheets to support hours worked. BOCES officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollNew Hartford Central School District – Payroll (2021M-149)
… complete report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials … Determine whether New Hartford Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149