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State Comptroller DiNapoli Releases School District Audits
… over the past three years. Utica City School District – Payroll (Oneida County) Auditors reviewed payroll payments totaling $4.7 million to 151 employees and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsOversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… sulfonate (PFHxS) strontium testosterone vanadium Link to full audit report 2017-S-45 …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… deserve credit for adopting another spending plan on time. My office will examine how this agreement will keep the state on track for budget balance as well as the impact it has on … deserve credit for adopting another spending plan on time …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Miscellaneous Federal Operating Grants Click here to download the table below as a Microsoft Excel file . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsVolunteer Firefighters – Travel and Conference Expense Management
… board of a municipal corporation or fire district to provide for reimbursement for registration fees up to a maximum of $50, as well as actual and necessary expenses …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersXVI.3.G Legal Compliance – XVI. Financial Reporting
… Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual provisions that could have a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceOSC's Online Government Accounting Schools
… class start date. Preferred attendees are New York State local officials, board members and employees of Counties, Cities, Towns, Villages, Fire Districts, School … and other local special districts. Cost: $85 per local government or district official, board member and employee. …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOperational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial Operations regarding Cash Advances. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesCity of Peekskill – Financial Condition (2014M-105)
… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to determine if City officials were effectively managing the …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… Purpose of Audit The purpose of our audit was to examine bank reconciliations for the … assets. Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Village of Remsen Audit Follow Up – 2020M-119-F
… – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in implementing our … recommendations were implemented. The Board was unable to provide a reasonable explanation for taking no corrective …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fCortland Housing Authority – Financial Condition (2015M-205)
… Purpose of Audit The purpose of our audit was to assess the Authority’s financial … Key Recommendations There were no recommendations as a result of this audit. …
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)
… were identified and corrected. Key Recommendations Certify payrolls prior to the distribution of paychecks and …
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)
… Establish a process to periodically monitor the status of all retirees and their spouses and dependents receiving …
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)
… complete report - pdf] Audit Objective Determine whether the District properly and transparently used capital project … Key Findings District officials could have presented the capital project to the voters in a more transparent manner. The Board did not … Determine whether the District properly and transparently used capital project …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… and paid for by taxpayers," DiNapoli said. "Thanks to my ongoing partnership with the New York State Police, Mr. …
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
… expenditure being allocated can reasonably be assignable to such cost objective in accordance with relative benefits … XIX, Section 6.A - Cost Allocation of this Guide. Guide to Financial Operations REV. 03/01/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationII.3.C Budget Execution – II. New York State Financial Accounting
… the specific budgetary account code of expenditure (e.g., personal services, travel, contractual services, equipment, …
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
… and process of the constitutional system of budgeting in New York State. These responsibilities are provided in … and various other sections of the State Finance Law. The New York State Financial Cycle. New York State Financial Accounting using the budgetary … responsibility for prescribing methods of accounting New York State Financial Cycle New York State Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overview