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Richfield Springs Central School District - Fixed Assets (2019M-140)
… followed. Out of 206 fixed assets reviewed, 64 were unable to be located, 39 were not recorded in the master inventory … and recording fixed assets and update policies to include proper sanitation and disposal of electronic … devices. Ensure inventory records are accurate and up-to-date and periodically perform physical inventories. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… [read complete report - pdf] Audit Objective Determine whether City officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office forfeited 30 … City Clerk should work with the credit card vendor and the Internal Revenue Service (IRS) to recover funds withheld. …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Glens Falls City School District - Financial Management (2019M-12)
… plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and reserves, pay off …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Industrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook Instructions for Authorizers …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… the former Clerk-Treasurer. Key Findings The Board failed to implement proper internal controls and the former … payments totaling $8,828. This matter has been referred to the Schoharie County District Attorney’s Office. Financial … the CPA issued a disclaimer of opinion and we were unable to determine whether all water, sewer and refuse receipts …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Bemus Point Central School District - Financial Management (2019M-216)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board … and annually appropriated an average of $400,000 of fund balance that was not used to finance operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Haldane Central School District – Information Technology (2021M-84)
… did not: Disable 74 unneeded network user accounts of the 300 accounts we examined. The 74 accounts included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Margaretville Central School District – Financial Management (2020M-46)
… balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … used only about 2 percent of the fund balance appropriated to fund operations. The Board overfunded reserves by $4.7 … of unrestricted fund balance that will not be used to fund District operations. Review reserves to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275VI.1.A Budgetary Chartstrings – VI. Budgets
… include: Business Unit, Department, Program, Fund, Account and Budget Reference. Example of a chartfield string … numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. … the same Major Program level within the same fund and account combination. Level 4 : Transactional Value – used by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Comptroller DiNapoli Releases Municipal & School Audits
… purchased for a component school district or for use at Questar BOCES. Based on the auditors’ review, Questar …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2000-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (fire commissioner as …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7DiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a … issuance calendar can be obtained at: www.osc.state.ny.us/pension/scccalendar.pdf For access to state and local … spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-bond-calendar-fourth-quarterComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and the Upper Mohawk Valley Memorial Auditorium Authority . “In today’s fiscal climate, budget transparency … Upper Mohawk Valley Memorial Auditorium Authority – Procurement (Oneida County) The two procurement policies in …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest … Program NYSHIP administered by the State Department of Civil Service Civil Service is one of the nations largest publ …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesHigher Education – 2021 Financial Condition Report
… Enrollment In spring 2021, New York State higher education enrollment totaled 943,336. This … students for SUNY and the City University of New York (CUNY) were: SUNY, $8,810 ($5,840 for two-year colleges); and …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationState Comptroller DiNapoli Releases School District Audits
… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant Central School District and the … and submitted timesheets. The leave accrual spreadsheet for employees who were entitled to earn vacation time did not …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … provide adequate evidence that claims were audited prior to payment. The Treasurer has not filed the required annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367