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Operational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial Operations regarding Cash Advances. … Overages H – Cash Advance Rollover I – Annual Confirmation of Outstanding Cash Advances J – Closing a Cash Advance For …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesPlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… for coverage. Key Recommendations Establish a process to periodically monitor the status of all retirees and their … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceTown of Fayette - Long-Term Planning and Information Technology (2019M-234)
… plans which appropriately addressed the Town’s operational and capital needs and funding sources. Town officials adequately safeguarded … the Town’s IT assets. Key Recommendations Develop and adopt comprehensive long-term financial and capital plans … plans which appropriately addressed the Towns operational and capital needs and funding sources …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Bemus Point Central School District - Capital Projects (2019M-212)
… could have presented the capital project to the voters in a more transparent manner. The Board did not approve …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Pittsford Central School District – Payroll (2021M-129)
… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were … of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Museum or Military Abandoned Property
… Instructions for reporting these items to the Office of Unclaimed Funds can be found in the Handbook for Reporters of Unclaimed Funds . If you have questions about items on the …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of … of revenues, expenditures and the amount of fund balance to be used to fund operations. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … Frontier Central School District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 … officials did not establish adequate safeguards over mobile devices, and that district employees did not use …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and … regular monthly financial reports but did provide a budget-to-actual report during budget preparation. The Board did not … 2013. Key Recommendations Require the Clerk-Treasurer to provide current budget-to-actual comparisons each month …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … with OSC. Audit and approve all claims before payment to help ensure claims are adequately supported and for appropriate District purposes. Adopt a code of ethics to set forth expected standards of conduct for the guidance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … State or County contract pricing. The Board’s failure to ensure that Village officials obtained bids and quotes in … bidding process, as required. Attach the obtained quotes to the vendor’s claim so that the Board can audit and approve …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175State Comptroller DiNapoli Releases School District Audits
… and district officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Town of Lincoln - Town Clerk (2023M-31)
… with no supporting records showing the source of the funds. Record 44 checks totaling $4,320 in the accounting …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31State Comptroller DiNapoli Releases Audits
… of Housing Preservation and Development (HPD): Heat and Hot Water Complaints (Follow-Up) (2022-F-3) HPD officials …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… have written agreements with 10 providers who were paid a total of nearly $395,000 during the audit period. The … $5,144, sales tax totaling $431 was not set aside for remittance to the state. Crown Point Central School District …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… the treasurer did not provide regular financial reports to the board or maintain adequate accounting records. In … not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Also, village … financial institutions or prepare any cash flow forecasts to estimate the amount of funds available for investment. Had …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… accurately maintain employee leave records. Leave balances for the former deputy highway superintendent from 2015 … was attributed to the deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted … not performed. Monthly financial reports were not prepared for and submitted to the town board. Town of Owego – Water …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… and paid for by taxpayers," DiNapoli said. "Thanks to my ongoing partnership with the New York State Police, Mr. Williams' alleged acts have been brought to light and he will be held accountable." …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesCUNY Bulletin No. CU-588
… Purpose To notify agencies of an automatic dues and agency shop fee … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-588-united-brotherhood-carpenters-and-joiners-america-ubcjaTown of Sheldon – Financial Management (2017M-261)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed and … plan. Key Recommendations Revise the fund balance policy to ensure a reasonable amount of unrestricted fund balance is …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261