Search
Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 from a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andAccounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateDiNapoli: New York State Fourth Nationwide in Credit Card Debt
… nationwide, with credit cards being the most common method for consumer borrowing, according to the report. Consumers … to credit cards and other personal finance concerns. For information about credit cards, see … federal and State agencies also provide helpful hints for holding and using a credit card. These include the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtState Agencies Bulletin No. 2303
… Purpose: The purpose of this bulletin is to inform agencies of their inability to … one hour beginning on April 21, 2022. Please note, this disruption will occur after the completion of the confirm of the specials payroll cycle every week. Therefore, an early confirm of the payroll schedule may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineOperational Advisory No. 8
… Subject: State Check Outreach Guidance: Payees that receive State checks for … checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the check or request a replacement check from the issuing Agency. … State Check Outreach …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, … maintain over $5.8 million in reserves. In addition, extra classroom activity moneys were not maintained in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedI.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… The following supplemental information is available to provide further details on statewide accounting procedures … of the Budget (DOB) Policies Statewide Vendor File Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… Find information on Aid and Incentives for Municipalities AIM …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaJowonio School – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Jowonio’s CFR for the fiscal year ended June 30, 2014, and certain expenses reported on Jowonio’s CFRs for the two fiscal years ended June 30, 2013. Background Jowonio is an SED-approved not-for-profit special education provider located in Syracuse, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualCharlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Schoharie Counties. The District is governed by the Board of Education which comprises five elected members. The … with disabilities account comprising almost 68 percent of that variance. The District’s revenue estimates were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… ] Audit Objective Determine whether the Smithtown Central School District’s (District) Board of Education (Board) … Determine whether the Smithtown Central School Districts District Board of Education Board ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedCoeymans Hollow Fire District – Board Oversight (2021M-211)
… disbursements were supported and approved. Key Findings The Board ensured disbursements were supported and approved. However, the Board did not ensure: The service contract with the Coeymans Hollow Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Quaker Street Fire District – Board Oversight (2021M-96)
… complied with the procurement policy and claims were for a proper District purpose or adequately supported. … filed timely. The Board: Did not obtain quotes or bids for two purchases totaling $27,058, as required by their …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96State Comptroller DiNapoli Releases School Audits
… of Cooperative Educational Services (BOCES) , Half Hollow Hills Central School District , Horseheads Central School … their job descriptions and responsibilities. Half Hollow Hills Central School District – Procurement (Suffolk County) …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… (excluding appropriated fund balance) were one of the lowest in the state with only 2.7 percent of gross …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… Monitoring System (FSMS) for their fiscal year ending in 2025. DiNapoli’s office evaluated all non-calendar fiscal … with fiscal years ending between Feb. 28 and July 31, 2025, including 518 villages, most of which have a fiscal … released fiscal stress scores for school districts. In September, his office will release scores for municipalities …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesBornhava – Compliance With the Reimbursable Cost Manual
… special education services to children with disabilities from birth to five years of age. Bornhava is authorized by …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments for Brand Name Drugs
… for brand name drugs. The audit covered the period from July 2016 through January 2022. About the Program The … payments for brand name drugs The audit covered the period from July 2016 through January 2022 …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsIX.12.K Functional Clearance Patterns – IX. Federal Grants
… funds until such checks clear the state's bank account or EFT settlement occurs. To calculate CMIA interest liabilities, it is necessary for OSC to develop functional clearance patterns. This is done by compiling data from the SFS and reports received …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… treatment beds in the Southern Tier, the Finger Lakes and Western New York for New Yorkers with substance use …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-states