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Niagara Charter School - Information Technology (2018M-172)
… its appropriate safeguarding. School officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172XIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… needed to create a federal grant customer contract for OSC’s approval None Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesTown of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187New Paltz Central School District – Payroll (2021M-45)
… District (District) officials accurately paid employees’ salaries and wages. Key Findings District officials generally paid employees’ salaries and wages accurately but did not establish adequate … District District officials accurately paid employees salaries and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Selected Aspects of Discretionary Spending
… reasonable, adequately supported, and properly approved. Our audit covers the period from January 1, 2010 through … The Authority was created in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose of financing, constructing, reconstructing, improving, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Legal Topics and Approvals
… Debt Limits (Updated July 2018) [pdf] - Sewer debt exclusions are not automatically granted to municipalities. …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund … they are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionCanajoharie Central School District – Fuel Purchasing (2021M-170)
… unnecessary fees, if fuel was purchased through the Office of General Services (OGS) fuel card services contract during … records prevented us from determining the total amount of high-credit risk fees paid. Key Recommendations Solicit … reimbursement. District officials generally agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementSouthern Cayuga Central School District – Financial Condition (2020M-77)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of Butternuts – Disbursements (2021M-62)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board provided adequate oversight of the … to the Town bank account. Town officials agreed with our recommendations and indicated they will take corrective action. Appendix B includes our comment on an issue raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… report - pdf ] Audit Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) … and complete. IDA officials generally disagreed with our findings; however, they generally agreed with our recommendations. Appendix C includes our comment on …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalSeneca County Probation Department – Restitution Payments (S9-20-7)
… $1,406 were not paid to 11 victims and another $8,147 in undisbursed restitution collected in 2012 or before could have been paid to victims but was … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Dalton-Nunda Central School District – Financial Management (2020M-92)
… Audit Objective Determine whether the Dalton-Nunda Central School District (District) Board of Education (Board) and … action. … Determine whether the DaltonNunda Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Examples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsNorth Greenbush Common School District – Claims Auditing (2022M-112)
… deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Adirondack Central School District – Information Technology (2022M-61)
… were not needed. The Board did not adopt an IT contingency plan. Therefore, a cyber incident could result in the loss of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … were not inspected as required. There was no system in place to maintain a complete and accurate master list of … Recommendations Perform required testing in accordance with New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… required testing of all weighing and measuring devices used to price goods and whether complete records were … are at increased risk of paying more than necessary for goods and services. Specifically: 118 of 395 devices that … required testing of all weighing and measuring devices used to price goods and whether complete records were …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2677 billion at the end of the first quarter of state fiscal year 202425
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarter