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Housing Authority Administrative Expenditures (2016-MS-2)
… adequately controlling and monitoring administrative costs for the period January 1, 2012 through November 25, 2015. … to help ensure that authority resources are used only for appropriate authority expenditures. … Housing Authority …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2XIII.10 Overview – XIII. Employee Expense Reimbursement
… When an employee owes the State a refund as the result of an employee expense report, the employee may use the Due … a refund to the State does not frequently submit expense reports, agency officials should ensure the monies are repaid to the State by check. Depending on how the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewClarence Central School District – Financial Condition Management (2022M-46)
… general fund appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46College of Nanoscale Science and Engineering – Network Security Controls
… a set of minimum security requirements that are considered best practices for all State entities, including SUNY …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsState Agencies Bulletin No. 994
… … To provide agency users with an overview of the new online help tool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit … manner. Specifically, the Clerk did not: Deposit 39 real property tax collections, totaling $505,197, within 24 … without indication of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… regarding the approval of the settlement of the derivative lawsuit the New York State Common Retirement Fund (Fund) and … and the FPPA were appointed co-lead plaintiffs in the lawsuit. In a derivative lawsuit, shareholders sue a company’s board of directors on …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Fonda-Fultonville Central … disposal methods. As a result, district officials do not have assurance that they received the best value for this property. Auditors noted similar deficiencies …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsTown of Delhi - Highway Department Leave Records (2020M-53)
… accurately maintained Highway Department (Department) employee leave records. Key Findings Town officials did not … injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances of six …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53City of Hornell – Business Improvement District (2018M-38)
… in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s … Enter into a written agreement with the Association for services to be provided and monitor BID financial …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Town of New Baltimore – Procurement Practices (2013M-203)
… January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … documented in compliance with Town policy. … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… and Cattaraugus Counties. The District is governed by an elected seven-member Board of Education. There are two … opportunities to reduce student transportation cost by performing appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we estimate that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in … shortfall was from State aid and interest earnings. The effects of the revenue over-estimates were offset by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… Audit Objective Determine whether East Hampton Union Free School District (District) officials secured user account access to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationUse of Vendor-Supported Technology
… 2019 through August 29, 2019. About the Program NFTA is a New York State public benefit corporation responsible for public … systems continue to be updated and patched by the system’s vendor). Key Findings We determined that, generally, NFTA …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
The Chart of Accounts COA is the foundation of the Statewide Financial System SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesHammondsport Central School District – Multiyear Planning (2024M-54)
… of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. As a result: … levels at more than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … determine whether the deposits were deposited in the same form and amount as collected (intact). 358 collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… – pdf] Audit Objective Determine whether the Village of Pomona (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… our auditors determined there were sufficient questions about the project that warranted a closer examination.” …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-project