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Wayne County – Financial Management (2012M-249)
… 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, and has approximately 94,000 residents. The …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249DiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… Nov. 2019, only three pipes were repaired due to lack of funds. Even scaled back, it was over budget by more than $1 …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixThousand Islands Central School District – Financial Management (2022M-201)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and … reserve by $304,641 and did not use a debt reserve, with a balance of approximately $1 million, to pay … action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201State Agencies Bulletin No. 1615
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the 2018 calendar year. Affected Employees All Employees … To provide instructions for processing payroll deductions for the SEFA Campaign for the 2018 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1615-2018-sefa-state-employees-federated-appeal-campaignAccounts Payable Advisory No. 28
… Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Chapter XIII, … Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Frankfort-Schuyler Central School District , … School District , Putnam Northern Westchester Board of Cooperative Educational Services , Raquette Lake Union Free School District and the Western Suffolk Board of Cooperative Educational Services . State Comptroller …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsGouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… Determine whether District officials ensured that the personal, private and sensitive information (PPSI)1 maintained on the District’s financial server was adequately protected from … disabled or deleted as soon as no longer needed. Address the IT recommendations communicated confidentially. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyCity of Watervliet – Financial Condition (2017M-230)
… appropriate action to maintain the City’s fiscal stability for the period January 1, 2014 through June 30, 2017. … not structurally balanced because of continued reliance on fund balance. The City experienced operating deficits and … 2016. The Council did not receive budget-to-actual reports on a regular basis, and accounting records did not agree with …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Barnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Opinion 93-7
… Lynd v Heffernan , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). The primary rationale …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Copiague Union Free School District – Check Signing (2015M-181)
… was to examine the District’s check signing procedures for the period July 1, 2013 through April 30, 2015. Background The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The … compliance with Education Law. The Treasurer and any other official whose signature is required should maintain custody …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Somers Central School District – Fixed Assets (2016M-74)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed … The Somers Central School District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… – pdf] Audit Objective Determine whether Ulster Board of Cooperative Educational Services (BOCES) officials … access, or loss. As a result, BOCES had an increased risk of inappropriate access by users with malicious intent. In …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42City of Little Falls – Budget Review (B25-3-9)
… authorizes the City of Little Falls (City) to issue debt in an amount not to exceed $3.4 million to liquidate deficits in its general, water and golf funds as of December 31, 2025. … The budget does not include a contingency appropriation in any fund. It would be prudent to have contingency spending …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Geneseo Central School District – IT Asset Management (S9-22-11)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Mechanicville City School District – IT Asset Management (S9-22-16)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16State Agencies Bulletin No. 793
… Purpose To inform agencies of the new DOB requirement. Background Per the Pension Protection Act of 2006, the U.S. Department of Labor has issued a Final Regulation regarding Qualified … To inform agencies of the new DOB requirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planState Comptroller DiNapoli Releases Municipal Audits
… also exceeded its authority by allowing a third-party vendor direct access to the town’s bank account that, at … totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 were not … found at different locations than shown on the inventory list. Town of Walton – Justice Court Operations (Delaware …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… of the State Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in … to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation of this … advance funds to determine the appropriate funding levels. Cash Advance Accounts may be established for petty cash, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overview