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Town of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located … Even though the Board received monthly budget-to-actual reports from the Supervisor, they consistently …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226City of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations … June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles and has a … Although the cost allocation was updated in 2001, it has not been updated since that time. The City increased the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Bellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials followed their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … budgets, appropriated fund balance and reserves were not needed to fund operations as planned. The District's fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Franklinville Joint Fire District – Claims Processing (2017M-141)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing procedures for … distinct and separate from the Town of Franklinville in Cattaraugus County. The District is governed by an elected … for 2017 total $349,000. Key Findings The Board has not adopted a written claims processing policy. The Chief and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Arkport Central School District – Network Access Controls (2021M-162)
… controls were secure. Key Findings District officials did not ensure that the District’s network access controls were … officials did not establish written policies or procedures to add or disable user accounts and permissions. The District … user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… training for employees who use District IT assets. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyHicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. … totaled $10 million. Key Findings District officials did not obtain quotes for goods and services purchased from three …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk … property tax levy by more than $325,000. The District has not developed a multiyear financial plan that addresses the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Comptroller DiNapoli Releases November Cash Report
… Division of the Budget’s latest projections, thanks partly to increased income tax collections, according to the monthly state cash report issued today by New York … “As has been the case throughout the year, the state is in a favorable cash position,” said DiNapoli. “Additional …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for claiming Excess Cost Aid … Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is … are generally greater than NYSED rates. The District was not rebilling school districts of residence when NYSED …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western … reported costs must comply with the guidelines specified in the RCM. For the year ended December 31, 2012, Aspire … Key Finding We identified $7,501 in costs that did not comply with SED’s requirements for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualIX.12.S Questions – IX. Federal Grants
… relating to CMIA implementation and/or requests for copies of CMIA documents may be addressed to either the OSC Bureau of State Accounting Operations at [email protected] , or to the Division of the Budget at (518) 474-7020. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12s-questionsTown of Mohawk – Records and Reports (2013M-113)
… transactions (including adjusting journal entries) are accurately recorded in the accounting records, within the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Tonawanda City School District – Financial Management (2016M-370)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … Background The Tonawanda City School District is located in Erie County. The District, which operates five schools … fund balance to help finance operations, but it was not needed because the District’s budgeting practices …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Town of Berkshire – Board Oversight (2023M-122)
… and prevent duplicate payments. We identified $12,465 in duplicate payments. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122West Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and affiliated with the Three Town Fire District in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205SUNY Bulletin No. SU-356
… Purpose: The purpose of this bulletin is to notify agencies of a business process change in the starting, stopping, and changing of SUNY’s Voluntary … 403(b) Savings Plan are affected. Background: In an effort to streamline the process of starting, stopping, and changing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … October 15, 2012. Background The Town of Bovina is located in Delaware County and has a population of 630 residents. The … and State aid. Key Findings The Board and Supervisor did not adequately segregate duties related to the collection, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237DiNapoli Statement on Selection of Melissa Mark-Viverito as New York City Council Speaker
… I send my congratulations to Melissa Mark-Viverito on her selection as Speaker of the … advocate for all New York City residents. I look forward to working with Mayor Bill de Blasio, Speaker Mark-Viverito … and all of the newly inaugurated city council members in the coming years. … I send my congratulations to Melissa …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-selection-melissa-mark-viverito-new-york-city-council-speaker