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Cortland Housing Authority – Financial Condition (2015M-205)
… 1, 2014 through March 31, 2015. Background The Cortland Housing Authority is located in the City of Cortland in Cortland County and was established to provide low-rent housing for qualified individuals. The Authority is governed … Cortland Housing Authority Financial Condition 2015M205 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Pittsford Central School District – Payroll (2021M-129)
… of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… did not independently verify whether retirees were living and still eligible for coverage. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceTown of Fayette - Long-Term Planning and Information Technology (2019M-234)
… long-term financial and capital plans for a three- to five-year period. Develop and implement written IT … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Bemus Point Central School District - Capital Projects (2019M-212)
… Audit Objective Determine whether the District properly and transparently used capital project resources. Key … to voters. Properly approve all change orders and competitively bid change orders exceeding the statutory … Determine whether the District properly and transparently used capital project resources …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Comptroller DiNapoli Releases School Audits
… Frontier Central School District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 … officials did not establish adequate safeguards over mobile devices, and that district employees did not use mobile devices in accordance with the district’s …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… banking agreement. Key Recommendations Adopt budgets with realistic estimates of revenues, expenditures and the …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information … 1,400.The Village is governed by an elected five-member Board of Trustees. General fund appropriations for the … a budget-to-actual report during budget preparation. The Board did not ensure that the former or current …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Gowanda – Procurement (2013M-175)
… through April 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of approximately 2,700 residents. The Village is governed by an elected five-member Board of Trustees … approve these claims for payment. Verify that the Village is receiving the appropriate State and County contract …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls … the Town of Richland in Oswego County. There is one fire company located within the District, the Richland Fire … on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… New York State Comptroller Thomas P. DiNapoli released the following statement regarding … New York State Comptroller Thomas P DiNapoli released the following statement regarding …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesIX.7.D Cost Allocation – IX. Federal Grants
… of payroll costs across various federal projects. In addition, certain non-personal services may also be … can reasonably be assignable to such cost objective in accordance with relative benefits received. Agencies … detailed information, see Chapter XIX, Section 6.A - Cost Allocation of this Guide. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationII.3.C Budget Execution – II. New York State Financial Accounting
… services, travel, contractual services, equipment, fringe benefits, etc.). Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… provides an overview of: The Executive Budget which refers to the structure and process of the constitutional system of … Generally-accepted accounting principles (GAAP). Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewDiNapoli Statement on Charges Against Former Delhi Village Clerk
… use. She now faces grand larceny charges. Thanks to my investigators and auditors and their work with the New …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkAccounts Payable Advisory No. 40
… Subject: Business Units must always use the invoice and distribution lines in the Statewide Financial System (SFS) Guidance: Guide to … - Paying for Miscellaneous Charges has been added, with the following information: In order to account for payments … Business Units must always use the invoice and distribution lines in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionAccounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorTown of Sheldon – Financial Management (2017M-261)
… was to determine whether the Board effectively managed and monitored fund balance for the period January 1, 2014 … The Town of Sheldon is located in Wyoming County and has a population of approximately 2,410. General and highway fund budgeted appropriations for 2017 totaled …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Village of Fort Johnson – Claims Processing (2016M-324)
… June 30, 2016. Background The Village of Fort Johnson is located in the Town of Amsterdam in Montgomery County and has approximately 490 residents. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Chappaqua Central School District – Financial Condition (2015M-193)
… Central School District is located in the Town of New Castle, Westchester County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193