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Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Best Practices – Information Technology Contingency Planning
… the location of stored backup data, the specific method for backing up and any other important details relating to … unusable. Some organizations contract with a third party for backing up data, applications and/or operating systems. … with the vendor that clearly describes the expectations for safeguarding the data, especially if it contains …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Sustainable Investments and Climate Solutions Program
… Fund (CRF) to address climate-oriented risks and opportunities. A key component of the plan is the creation of … ESG (environmental, social, governance)-related risks and opportunities. The Fund set 2040 as its target for reaching … a roadmap for the Fund to address climate risks and opportunities across all asset classes …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Background The Frontier Central School District is located in the Towns of Hamburg and Eden in Erie County. The District is governed by an elected … is a dangerously low level. Approximately $5.3 million in workers’ compensation reserve funds were inappropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… collected fees and made disbursements related to the rental and maintenance of a Company facility. Key … record and disburse all Company moneys, including grounds rental fees, as required by the by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialDiNapoli Announces State Contract & Payment Actions for December
… Division of Homeland Security and Emergency Services—Home Repair Approved a $1.3 million grant for the village of …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberDiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… started 15 capital projects totaling over $568 million to repair damages and to improve resiliency efforts. Auditors …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units should, where practicable, use purchase orders … a Business Unit receives a paper invoice from a vendor for goods or services provided based on a purchase order, the … voucher to liquidate the purchase order encumbrance and update the contract, where applicable. If the purchase order …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… U.S. Centers for Medicare & Medicaid Services Starting in March 2020, telehealth services utilized by the State’s … to less than 1 service per 1,000 beneficiaries prior to March 2020. As the State began to ease restrictions, … or outpatient evaluation and management (E/M) and another 26 percent were behavioral health E/M, as shown in Figure 4. …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Ellenville Central School District – Financial Condition (2015M-330)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Ellenville Central School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of … schools with approximately 1,700 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330DiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State Comptroller Thomas P. DiNapoli today. … nearly $18 billion of new debt issuances were excluded from the cap. In addition, debt was permitted for non-capital … is projected to increase by $26 billion, or 42 percent, from $61.9 billion in 2021-22 to $88 billion in 2026-27. The …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionSachem Central School District – Fund Balance (2017M-151)
… Background The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Roslyn Union Free School District – Cash Receipts (2016M-241)
… Purpose of Audit The purpose of our audit was to determine if the District properly … schools with approximately 3,300 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Brocton Central School District – Purchasing (2015M-305)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through November 5, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $16.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Little Flower Union Free School District – Tuition (2015M-233)
… July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act public … Little Flower Union Free School District Tuition 2015M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices … use $3.7 million in fund balance to finance the budgets. Instead, the District generated operating surpluses totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… ensuring that meals offered to students were nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsSchroon Lake Fire District – Cash Disbursements (2017M-9)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to payment. Key Recommendations Implement a process to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s financial … Volunteer Fire Department, Inc. is located in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. Disbursements during the audit period totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mDiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… Now, she is being held accountable for her actions. I am committed to safeguarding the New York State and Local … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-system