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XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Once the value of the general fixed asset has been determined, a consistent means of maintaining records should be applied. The following … Acquisition date Date last inspected Name and address of vendor Condition Short description of asset Purchase … Once the value of the general fixed asset has been determined a consistent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsXIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… needed to create a federal grant customer contract for OSC’s approval None Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesTown of Decatur – Town Clerk (2020M-58)
Determine whether the Town Clerk Clerk recorded deposited remitted and reported all collections received in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Town of Schroeppel - Financial Records and Reports (2019M-187)
… to ensure cash activity was properly accounted for and did not maintain accurate accounting records. Due to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… Unrestricted fund balance ranged between 5.9 and 9.8 percent of ensuing years’ appropriations, exceeding … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately … those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for fuel by …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Rocky Point Union Free School District – Overtime (2021M-80)
… ] Audit Objective Determine whether the Rocky Point Union Free School District (District) officials properly monitored … Determine whether the Rocky Point Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45NYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… stand against systemic racism. An independent examination of just how Amazon is addressing racial injustice in its …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditCherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionDiNapoli: Ex-Lake George Watershed Coalition Director Convicted in Grant Scheme
… filing charges, related to his diversion of federal and state grant funds meant to improve the area surrounding Lake George, according to New York State Comptroller Thomas P. DiNapoli. “From sham companies to … was held without bail and is scheduled to be sentenced on June 11, 2020. …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-ex-lake-george-watershed-coalition-director-convicted-grant-schemeFort Edward Union Free School District - Financial Condition (2019M-245)
… fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the District’s outstanding tax certiorari liability of approximately $1.8 million, the District has an unfunded liability of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245State Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… help private businesses grow and expand. The importance of economic development in our state demanded that we come up … that are receiving tax breaks. By increasing scrutiny of IDA project applications and requiring project agreements … of benefits if job creation goals are not met, we can address many of the concerns raised in audits by my office …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentYorkshire-Pioneer Central School District – Financial Management (2020M-42)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Pine Valley Central School District - Financial Management (2019M-35)
… Adopt annual budgets that include reasonable estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35File Your Vendor Responsibility Questionnaire
… online. Filing online is the easiest and fastest way to inform State contracting entities of your business’s … the status of your contract review. Delegate user roles to employees. Our secure online service includes all four … completed questionnaire using the same online service. How to get started Log in or enroll in the VendRep System to file …
https://www.osc.ny.gov/state-vendors/vendrep/file-your-vendor-responsibility-questionnaireLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mVillage of Canastota - Board Oversight (2018M-256)
… work, audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s records and … reports (AUDs) with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Opinion 89-39
Whether a newlyelected town board member would have a prohibited conflict of interest if the town were to purchase insurance coverage from an insurance agency with which the board member is employed
https://www.osc.ny.gov/legal-opinions/opinion-89-39