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Scio Central School District – Capital Assets (2024M-45)
… officials maintained complete and accurate capital asset records. Key Findings District officials did not maintain complete and accurate capital asset records. As a result, of the 100 capital assets with a … salvage value or the individual assigned custody of the asset was not recorded. 38 capital assets with a total …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate that a Board … to the Board. These reports should be recorded in the Company minutes. Receive and maintain custody of all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialConnetquot Public Library – Cash Disbursements (2017M-125)
… cash account to the lowest practical amount. Ensure that POs are prepared and approved in advance of any purchase and limit the use of confirming POs to emergency situations. …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Lowville Academy and Central School District – Financial Condition (2015M-220)
… Martinsburg, Montague, New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Purpose of Audit The purpose of our audit was to determine whether the District … whether the District established policies and procedures to ensure that District property was purchased and disposed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTupper Lake Central School District – Financial Condition (2014M-151)
… July 1, 2011 through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and … Tupper Lake Central School District Financial Condition 2014M151 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … established purpose and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Massena Central School District – Financial Condition (2016M-21)
… tax certiorari reserve by about $1.5 million as of June 30, 2015. District officials have not established a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… Purpose of Audit The purpose of our audit was to assess the School District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Fonda-Fultonville Central School District – Payroll (2015M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … Background The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, Florida, … direct deposit upload document each pay period and forward it to the Superintendent for certification. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118State Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections Up 2.3% in October
… Local sales tax collections in New York state increased by 2.3% in October compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … Local sales tax collections in New York state increased by 23 in October compared to the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberState Authority Codes
… and NYS Horse Breeding Development Fund 55400 Battery Park City Authority 55200 Buffalo Fiscal Stability Authority … Central New York Regional Transportation Authority 55210 City University Construction Fund 21300 Development Authority …
https://www.osc.ny.gov/public-authorities/state-authority-codesDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… Mortgage foreclosure filings across New York dropped 46 … caused by zombie properties.” DiNapoli last reported on mortgage foreclosures in 2016 when New York state was … State Comptroller has released several reports assessing mortgage foreclosure activity and its impact on local …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Comptroller DiNapoli Statement on Earth Day 2016
… to seek out creative solutions and opportunities, whether big or small, that can help mitigate climate change and help … to seek out creative solutions and opportunities whether big or small that can help mitigate climate change and help …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Area #5 – Malware Protection – Information Technology Governance
… built into Windows operating systems to automatically “play” files stored on devices when connected to computers. …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… the risk. Checks and documents must be properly prepared for deposit before being sent to DTF Treasury. If items are … they may be returned to the agency. Deposit Preparation: For a refund of appropriation document associated with a single check, submit only the check and SFS printout. For a refund of appropriation document associated with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsService Diversions for Maintenance and Capital Projects
… effectively managed service diversions due to scheduled track maintenance and capital projects and (2) adequately … takes place when LIRR must close all or a part of a track line for capital projects or maintenance. When service … review and approve significant changes in the Outage Plan. Track the actual costs of service diversion elements for …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… payments. The Department’s eMedNY claims processing system does not have access to maternity encounter data to verify … to identify and recoup inappropriate SMCPs. However, OMIG does not perform these audits in a timely manner, and its …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-care