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Operational Advisory No. 6
… Subject: Lapsing Notice and Reminders Guidance: The Office of the State … Lapsing Notice and Reminders …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersVillage of Arkport - Information Technology (2019M-203)
… for services provided to the Village. Provide IT security awareness training to employees. In addition, sensitive IT … sensitive information (PPSI). Provide periodic IT security awareness training to personnel who use IT resources, …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Accounts Payable Advisory No. 21
… Units of new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice … bulk load) must reference the appropriate Master Contract ID in the Master Contract ID field on the voucher. For more information on referencing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The Business Manager has full administrative rights to the District’s … review of journal entries prepared by the Business Manager. System administrator responsibilities should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Fredonia Central School District - Financial Management (2018M-33)
… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … balance, the Board annually increased the tax levy and did not take steps to reasonably fund reserves. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses totaling …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82City of Long Beach - Financial Condition (2019M-133)
… decreased 68 percent from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned … 2016-17 and used another $2.1 million of fund balance in 2017-18 to finance recurring expenditures, increasing the … percent of the 2017-18 revenues. The City Manager has not prepared a multiyear financial plan including a fiscal …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Jefferson Community College – Procurement (2017M-156)
… The purpose of our audit was to determine whether the procurement of goods and services was appropriate and … Jefferson Community College Procurement 2017M156 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… December 31, 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County and has approximately 36,000 residents. The Village is … Recreation Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mTown of Kirkwood - Board Oversight (2018M-71)
… operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s financial operations. The Board has not performed an annual audit of the Supervisor’s records. … and water and sewer billing adjustments. Perform, or cause to be performed, the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Islip Housing Authority – Cash Disbursements (2017M-167)
… independent of the purchasing and check signing functions. While the Director was on leave, the account clerk applied …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Dunkirk City School District – Financial Management (2017M-122)
… of our audit was to review the District’s financial management practices for the period July 1, 2013 through May … Dunkirk City School District Financial Management 2017M122 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Wells Central School District – Financial Condition Management (2017M-70)
… through November 30, 2016. Background The Wells Central School District is located in the Towns of Arietta, Lake … Wells Central School District Financial Condition Management 2017M70 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to … Village of Fleischmanns Water Fund 2013M151 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Columbus – Budget Development Practices (2012M-225)
… raised taxes and issued debt that was largely unnecessary. While the Board continued to under-budget revenues in fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… – pdf] Audit Objective Determine whether Baldwin Union Free School District (District) employees and Board of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingWells Fargo Shareholder Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of Wells Fargo’s efforts to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/press/pdf/wells-fargo-shareholder-proposal-09-19-2023.pdfComptroller DiNapoli Releases School Audits
… and increased accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Silver Creek Central School District – Financial Condition (2015M-321)
… July 1, 2012 through September 15, 2015. Background The Silver Creek Central School District is located in the Towns … Silver Creek Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Cortland Enlarged City School District - Budget Review (B4-15-12)
… budget for the 2015-16 fiscal year. Background The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … Cortland Enlarged City School District Budget Review B41512 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12