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Niagara Falls Water Board – Financial Management (2015M-141)
… Purpose of Audit The purpose of our audit was to determine if the Board is … finances in accordance with the governing agreements and New York State Public Authorities Law for the period January … which is governed by an appointed five-member Board, owns and operates the City of Niagara Falls’ drinking water, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141West Albany Fire District – Credit Card Purchases (2017M-15)
… of Audit The purpose of our audit was to determine whether credit card purchases were approved in advance and related … guidelines to identify individuals authorized to approve credit card purchases or the documentation required before … supporting documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Commack Public Library District – Selected Financial Operations (2015M-132)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Purpose of Audit The purpose of our audit was to examine information technology (IT) access controls over … grade change responsibilities had been granted permission to change certain grades in the SIS. Permissions and accounts … employment status. Unnecessary accounts could be used to inappropriately access the SIS Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationInvestment Advisory Committee
… Inc. Hugh Johnson Chairman & Chief Economist Hugh Johnson Advisors, LLC Catherine A. Lynch, CFA Independent Board … Income Funds Board James Mitchell Managing Partner JMJ Advisors, LLC Diane C. Nordin, CFA Retired Partner Wellington …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeXII.6 Overview – XII. Expenditures
… how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and processes required by the Office of the State Comptroller. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Akron Central School District – Financial Management (Erie County) The … overestimated appropriations. Ausable Valley Central School District – Medicaid Reimbursements (Clinton County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Health Sciences Charter School – Procurement (2013M-211)
… the period July 1, 2011, to May 3, 2013. Background The Health Sciences Charter School is located in the City of … Health Sciences Charter School Procurement 2013M211 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Emergency Service Communication Surcharges (2017-MS-4)
Emergency Service Communication Surcharges 2017MS4
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Opinion 91-22
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as … authorities having control of fire departments and fire companies may organize fire police squads "within such … is intended to be a component of a fire department or fire company (1971 Opns St Comp No. 71-683, unreported; 17 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Hiring Members with the Enhanced Report – Enhanced Reporting
… or Retirees When hiring employees, it is important to ask the employee whether they are an existing member or retiree of one of the eight public retirement systems in New York State. If they are a NYSLRS member or retiree, you … their post-retirement employment . Using the Actual Hire Date When you hire a new employee at your location, you must …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Mount Pleasant Cottage Union Free School District – Procurement (Westchester County) District … totaling $150,293 out of 30 reviewed. Newfane Central School District – Financial Management (Niagara County) The …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… cap calculations for 677 school districts as well as 10 cities, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “The … growth factor was 1.62 percent. Similarly, the 10 cities in New York with fiscal years ending June 30, will …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Interunit Budget Transfer is the budget entry component that is used to move budget … Business Units in a single entry. Each budget entry in the Interunit Budget Transfer Component must have a zero net financial impact across all budget lines. The Interunit Budget Transfer Component can be utilized to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersControls Over Cash Advance Accounts
… total disbursements for a month in our scope period were $891. The average monthly disbursements totaled $115. …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsState Agencies Bulletin No. 1080
… to OSC with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bondsNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… (Fund) to review its portfolio for any companies involved in the anti-Israel Boycott, Divestment, and Sanctions (BDS) … from any risk posed by companies that are engaged in BDS activities, including restricting or exiting … new opportunities there. We’re putting companies engaged in BDS activities on notice that there will be consequences …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeHancock Central School District – Financial Condition (2013M-187)
Hancock Central School District Financial Condition 2013M187
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… to all aspects of the system and District officials do not produce or review activity logs. Key Recommendations Annually … that are essential for her job duties. Periodically produce and review activity logs for all users in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… identified, reported and implemented needed remediation to reduce lead exposure in potable water outlets. Key … properly identify, report or implement needed remediation to reduce lead exposure in potable water outlets as required … identified reported and implemented needed remediation to reduce lead exposure in potable water outlets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024m