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Ellenville Central School District – Network User Accounts (2022M-18)
… 550 network user accounts that were no longer needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months from the date of our test. Established written procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and disbursements for … Conservation District provides services and funds projects to improve and maintain wildlife habitat, help control and … Adopt written policies and procedures related to cash receipts and disbursements, including a comprehensive …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is … Budget Reports > Negative Segregation Balance. The report can be viewed in Report Manager or through the Process … AppropriationsSegregations can NOT lapse with a negative balance where expenditures have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsVillage of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … tentative 2013-14 general fund budget totals almost $1.9 million. Key Findings Based on the results of our review, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Operational Advisory No. 24
… Subject : Fiscal Year End 2025-26 Important Dates Guidance : In preparation for Fiscal Year End 2025-26 … the Agency Calendar to see important fiscal year end dates and deadlines. Please contact the Bureau of Analysis, … Fiscal Year End 202526 Important Dates …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… itemized receipts. Ten checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to … Maintain records, supporting documentation and ledgers for all receipts and disbursements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mBreesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… and reported and that money was safeguarded. Key Findings Fundraising activities lacked adequate records and reports … Committee should establish controls for handling cash at fundraising events, and ensure members responsible for running fundraising activities create financial reports. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesWaverly Central School District - Financial Operations (2019M-136)
… internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) totaling $73,865 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Kent Fire District No. 1 - Financial Operations (2019M-37)
… funds are disbursed subject to permissive referendum and for the correct purposes. Adopt a reserve policy for the maintenance of a reasonable level of fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Filing the Resolution – Reporting Elected and Appointed Officials
… each member reported. To begin your online filing, sign in to Retirement Online . From your Account Homepage, under …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionOversight of Public Water Systems (Follow-Up)
… in our initial audit report, Oversight of Public Water Systems (Report 2017-S-45 ). About the Program Our … is providing effective oversight of the State’s Public Water Systems (PWSs) to ensure water is suitable for people to drink. We found the … included in our initial audit report Oversight of Public Water Systems …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-follow2019 Financial Condition Report – 2019 Financial Condition Report
… selected financial, economic, and demographic information in an easy-to-understand format. Read More …
https://www.osc.ny.gov/reports/finance/2019-fcrAccounts Payable Advisory No. 67
… indirect economic, financial, and social effects of the COVID-19 pandemic. In situations where circumstances of the COVID-19 pandemic cause agencies to experience a delay in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestDiNapoli Releases January State Cash Report
… focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental Funds includes General, Special Revenue, Debt Service and Capital Projects funds, as well as funds from the federal government. The …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportState Comptroller DiNapoli Releases Municipal Audits
… procedures for managing system and network access, and internet usage was not routinely monitored. Also, the … have not developed multiyear financial or capital plans or a fund balance policy. As of May 31, 2017, the …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsCity of Glens Falls – Financial Condition (2013M-150)
City of Glens Falls Financial Condition 2013M150
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Bayport-Blue Point Union Free School District , Chappaqua Central School … being spent appropriately and effectively.” Bayport-Blue Point Union Free School District – Leave Accruals (Suffolk … announced his office completed audits of the BayportBlue Point Union Free School District Chappaqua Central School …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsOversight of Obesity and Diabetes Prevention Programs
… measured the effectiveness of the obesity and diabetes prevention programs in meeting their goals and whether it … measured the effectiveness of the obesity and diabetes prevention programs in meeting their goals and whether …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsProtection of Child Performers (Follow-Up)
… included in our initial audit report, Protection of Child Performers ( 2016-S-70 ). Background The Department of … workers in New York State. Within the Department, the Child Performers Unit (Unit) is responsible for monitoring … of the State Labor Laws, which were established to protect child performers whose interests and well-being during …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followFood Metrics Implementation (Follow-Up)
… Reports completed by the time of our initial audit fell short of providing complete and reliable information …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-follow