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Accounts Payable Advisory No. 64
… Reissuing Fraudulently Cashed Checks Reference: Guide to Financial Operations (GFO), Chapter XII.9.C –Reissuing or … cashing banks will review the affidavit and collaborate to render a decision on the claim. If the banks determine the claim is a valid forgery, a check will be mailed to New York State …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksState Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… to guns. The Governor and lawmakers should be commended for responding so quickly after the horrific massacre at Tops …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlNewfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88DiNapoli Report Highlights Regional Education Trends
… revenues, such as property taxes, and less on state aid. For example, 68 percent of revenues for Long Island schools come from property taxes and other … Similarly, the Mid-Hudson Valley relies on property taxes for nearly two-thirds of its revenues. In contrast, local …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … 17, 2014. Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in … Executive Board and a five-member Board of Directors, to provide fire protection services to its residents. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mConcord Industrial Development Agency – Agency Management (2015M-61)
… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 … Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of Concord. CIDA is governed by a five-member Board of Directors appointed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementCUNY Bulletin No. CU-277
… Purpose To explain procedures for processing the December 2006 Uniform Allowance Payment … Eligibility and Payment Amounts Refer to the attachment for eligibility requirements and payment amounts. Agency … CUNY Central Office. … This bulletin explains procedures for processing the December 2006 Uniform Allowance Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesCUNY Bulletin No. CU-244
… Purpose To explain procedures for processing the December 2005 Uniform Allowance Payment. … Eligibility and Payment Amounts Refer to the attachment for eligibility requirements and payment amounts. Agency … CUNY Central Office. … This bulletin explains procedures for processing the December 2005 Uniform Allowance Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-244-december-2005-uniform-allowance-payment-cuny-titlesCUNY Bulletin No. CU-214
… Purpose To explain procedures for processing the December 2004 Uniform Allowance Payment. … Eligibility and Payment Amounts Refer to the attachment for eligibility requirements and payment amounts. Agency … CUNY Central Office. … This bulletin explains procedures for processing the December 2004 Uniform Allowance Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-214-december-2004-uniform-allowance-payment-cuny-titlesAlexander Central School District – Financial Management (2020M-64)
… $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … 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/2020/09/11/alexander-central-school-district-financial-management-2020m-64Phoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … 28, 2017. Background The Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, … year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96State Comptroller DiNapoli Statement on 2025 State of the City Address
… Adams' 2025 State of the City address: “New York City is in a better financial position than a year ago, enabling the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressState Comptroller DiNapoli Releases School District Audit
… investment program or comply with the district’s board of education’s investment policy. District officials should …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditScience Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… of New York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in Onondaga County, the City of Utica in Oneida County and the Town of Frankfort in Herkimer …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsCayuga County - Procurement and Claims Audit (2018M-274)
… totaling $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the … Key Recommendations Consider the aggregate amount to be expended for the same or similar type of goods or services when determining whether competitive bidding is required and develop procedures for procuring professional …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Akron Central School District - Financial Management (2018M-195)
… maintained the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The … officials should: Ensure unrestricted fund balance is in compliance with statute. Adopt realistic budgets based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably funded …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195CUNY Bulletin No. CU-178
… Purpose To explain agency procedures for entering payments into the Time Entry panel. Affected … Central Office. … This bulletin explains agency procedures for entering payments into the Time Entry panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-178-cuny-buy-out-waiver-program-payment-cycle-1103-63003Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… report – pdf] Audit Objective Determine whether Amherst Central School District (District) officials secured user account access to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… being assessed. Implement sufficient compensating controls to minimize the risks associated with the lack of segregation … within the Treasurer’s office. Approve or authorize anyone to approve billing adjustments for water and sewer bills nor … the Treasurer’s office. Ensure the required annual audit is conducted. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50