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Lockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and … Determine whether Lockport City School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Thousand Islands Central School District – Financial Management (2022M-201)
… complete report – pdf] Audit Objective Determine whether the Thousand Islands Central School District (District) Board … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund … Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… as: Federal USDA-Food and Nutrition Services Fund Federal Health and Human Services Fund Federal Education Fund Unemployment Insurance Administration and Occupational Training Funds … Receipts 36121 Redeposit/Recovery of Federal Fund Payments Guide to Financial Operations REV. 01/13/2026 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsXVI.3.G Legal Compliance – XVI. Financial Reporting
… legal and contractual compliance, such additional schedules and narrative explanation should be presented in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliancePittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Arlington Fire District - Purchasing (2018M-43)
Arlington Fire District Purchasing 2018M43
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mNew York State Comptroller DiNapoli Statement on Federal Tax Reform
… revise the rules for municipal bonds in ways that could drive up state and local costs for essential infrastructure …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformAccounts Payable Advisory No. 40
… Units must always use the invoice and distribution lines in the Statewide Financial System (SFS) Guidance: Guide to … Charges has been added, with the following information: In order to account for payments properly, Business Units … use the Invoice and Distribution Lines of the voucher in the SFS. No lines in the Balancing section of the voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionBainbridge Fire District - Board Oversight (2018M-252)
… District officials agreed with our recommendation and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a … internal control policies, including the preapproval of all purchases by using a purchase request form. Ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Warrensburg Central School District - Financial Condition Management (2017M-265)
… fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent … out. Key Recommendations Develop realistic estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mWest Seneca Fire District #3 - Capital Reserves (2019M-248)
… period. The District did not publish the required legal notices for five expenditures totaling $180,000 that … and use of reserves. Ensure reserve expenditures comply with legal requirements to publish notices of permissive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Not-for-Profit Construction Questionnaire
… extra time printing, filling out, and mailing a paper form. Use our free online service to file or update your questionnaire form right away. Benefits of filing online Complete only one … spend extra time printing filling out and mailing a paper form Use our free online service to file or update your …
https://www.osc.ny.gov/state-vendors/vendrep/not-profit-construction-questionnaireFor-Profit Construction Questionnaire (CCA-2)
… extra time printing, filling out, and mailing a paper form. Use our free online service to file or update your questionnaire form right away. Benefits of filing online Complete only one … spend extra time printing filling out and mailing a paper form Use our free online service to file or update your …
https://www.osc.ny.gov/state-vendors/vendrep/profit-construction-questionnaire-cca-2State Comptroller DiNapoli Statement on New York City Reserves
… largest city.” Related Report DiNapoli Urges NYC to Shore Up Rainy-Day Fund …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-statement-new-york-city-reservesEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … providers such as ECEC are reimbursed by counties through rates set by SED. SED sets the special education tuition rates based on financial information, including costs, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualMain-Transit Fire Department – Credit Cards (2024M-77)
… voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … receipts. For example, a credit card statement had three automatic payment transactions totaling $1,125 for cable … For example, two gift cards totaling $1,200 and a smart watch for $350 were purchased as gifts. No invoice or receipt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Fairport Central School District - Payroll and Employee Benefits (2023-118)
… they retired prior to the end of the school year, a requirement for this incentive. Key Recommendations Consult …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Portville Central School District - Cafeteria Collections (2018M-244)
… complete report - pdf] Audit Objective Determine whether cafeteria collections were properly collected, recorded and … deposited. Key Findings The Board did not adopt written cafeteria cash receipt policies, cash receipt duties were not properly segregated and the Cafeteria Manager did not adequately oversee the cash receipt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244