Search
Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of … fund 22 full-time employees’ unemployment expenditures for the maximum benefit. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mVillage of Addison – Payroll (2024M-12)
… ensured that the Clerk-Treasurer accurately paid officials and employees’ wages and leave benefits. Key Findings The Board did not fulfill its oversight and fiscal duties and responsibilities (see Village of …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Operational Advisory No. 13
… June 2017 . SFS will inform all users when the system is available. OSC will be leaving one prior month open in the … with an accounting date in a period that is about to be closed should be monitored. Agencies are asked to process … the budget date and the accounting date moved to the first day in the earliest open accounting period. Any GL journals …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsLinkNYC Program Revenues and Monitoring (Follow-Up)
… (Report 2019-N-5 ). About the Program The New York City Office of Technology and Innovation (OTI), formerly the … that would offer free high-speed Internet access and phone service; a touchscreen tablet interface to access City … an 8-year period, at no cost to the City, with a specified number to be installed in each borough. The Agreement was …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-followXVI.3.K Interim Reporting – XVI. Financial Reporting
… Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to prepare certain … Financial Statements - Section 8 of the State Finance Law requires the preparation of a Combined Balance Sheet and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingOversight of Disability Services (Follow-Up)
… and SUNY Oneonta) provided academic accommodations, outreach, and training to students and staff about their …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followState Comptroller DiNapoli Releases Municipal & School Audits
… excessive unrestricted fund balances to accumulate. At the end of 2024, the general and highway funds had a total of $8.3 million in unrestricted fund balance. … Spencerport Central School District – Employee Benefits (Monroe County) District officials did not always …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 90-16
… 301; In re Board of Health of Village of Lansingburg , 43 App Div 236, 60 NYS 27; but cf . People ex rel. Van Denbergh v Town Board of Town of Colonie , 254 App Div 54, 4 NYS2d 434, pertaining to the status of a local …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Travel Advisory No. 8
… Subject : Section XIII.4.D – Meal and Incidental Expenses Breakdown Guidance : The United States General Services … … Section XIII4D Meal and Incidental Expense Per Diem Breakdown …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdownCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… Objective To determine if the Office of General Services (OGS) has … on December 28, 2012, is the centerpiece of BuildSmart NY, the State’s program for pursuing energy efficiency in … with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsComptroller DiNapoli Releases School Audits
… However, the district’s multiyear financial plan does not address its debt share or declining enrollment. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… a part of those reports. The Treasurer performs all duties with no Board oversight. The Board does not conduct an annual audit of the Treasurer’s records nor do they contract with an independent auditor to perform such … routine oversight of the Treasurer such as reviewing check images in the subsequent month to verify that prior approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mDutchess County Industrial Development Agency – Management Practices (2013M-251)
… Industrial Development Agency (DCIDA) management practices for the period January 1, 2012 to May 31, 2013. Background … properly bill, collect and distribute the PILOT amounts for three of seven projects that required that DCIDA control …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementState Agencies Bulletin No. 875
… Report The following Control-D report will run the Thursday morning after the payment has been processed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/875-2009-blind-veterans-annuity-increaseSecurity Over Critical Information Systems
… Purpose To determine whether the security controls over critical … of its systems. Key Findings While the Department has taken a number of steps to secure its critical information systems and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… homes, intermediate care facilities, and other treatment centers such as ambulatory care centers and health clinics. These facilities are required to …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followState Agencies Bulletin No. 1191
… Purpose To advise agencies of the opportunity to submit test files to … must make the required changes to interface files to send the value of the NYS EMPLID in the EMPLID field instead … must do so with the following prefix: PAYSR. Examples : An Automated Interface Test File from the NYS Senate would …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingSecurity Over Electronic Protected Health Information
… properly safeguarding its ePHI and has protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. The audit covers the period January 1, 2013 through … Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58) … To …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationAccounts Receivable Collections
… referred by state agencies. However, there are improvement opportunities. From a sample of 194 collection cases totaling …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collections