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Health Sciences Charter School – Procurement (2013M-211)
… nature and cost of services to be provided to the School. Do not rely on outside service providers for selecting …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Opinion 91-22
… .). There have been no subsequent statutory amendments or judicial decisions which would cause us now to reach a …
https://www.osc.ny.gov/legal-opinions/opinion-91-22State Agencies Bulletin No. 1080
… that are due a bond deduction refund as identified by National Bond and Trust (NBT) Affected Employees Employees … that are due a bond deduction refund as identified by National Bond and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bondsVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… authorized in State statute, either within the budget bill language, or in another piece of State law. … authorized in State statue, either within the budget bill language, or in another piece of State Law. The … to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Mount Pleasant … did not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. Newfane Central School District – …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Hancock Central School District – Financial Condition (2013M-187)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … comprises five elected members. For the 2013-14 fiscal year, the District’s operating budget is approximately $10 … To reduce the unexpended surplus fund balance and bring it closer to the 4 percent limit, District officials made …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
Gloversville Enlarged City School District Board Oversight and Information Technology 2013M180
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andReal Property Tax Cap - School Districts Guidance
… property owned by LIPA. In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy … Law § 1020-q [1]) should be included on the fifth line: PILOTs receivable FYE 6/30/2016. As we have previously …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… controls over the Department’s financial operations for the period January 1, 2013 through March 26, 2014. … various assistants. Revenues totaled approximately $72,000 for 2013 and expenses totaled approximately $81,500. Key … detail specific requirements that all disbursements are for valid Department purposes and supported by an invoice and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… County. The District, which contracts to provide fire protection services to the Town, is governed by a five-member … required reports with the Board, the State Comptroller’s Office and the Internal Revenue Service. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… internal controls over selected financial operations for the period January 1, 2013 through August 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2015 total approximately $3.3 million. Key Findings District officials used bid specifications for a purchase that may have created ambiguity as to whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… retain adequate supporting documentation to demonstrate that all purchases were for valid Company purposes. The Company did not have policies governing the use of debit cards or online payments. The Treasurer’s financial records …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overChautauqua County – Investments and Payroll (2016M-147)
… program and salaries and fringe benefit payments for the period January 1, 2013 through January 15, 2016. … by a 19-member County Legislature. Budgeted appropriations for 2015 totaled approximately $229 million. Key Findings The … Three elected officials should not have been paid for unused vacation leave totaling $14,875 during 2013 and …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… audit was to assess the internal controls over selected College financial operations for the period September 1, 2012 … August 31, 2013. Background North Country Community College is located in Essex County and is governed by the …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedCUNY Bulletin No. CU-113
… SWP row on the Additional Pay panel to end the withholding of salary for employees who were going through the Salary … on the 70XX0 current payrolls Agencies were notified of the affected employees on the Auditor Correction Report. Payback of Salary Previously Withheld Information regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. … is heightened. Of the District’s 10 online banking users, six users were not authorized by the Board to conduct online … one or more of the District’s bank accounts. Five of the six users not authorized to conduct online banking and the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Purpose of Audit The purpose of our audit was to examine information technology (IT) access controls over … grade change responsibilities had been granted permission to change certain grades in the SIS. Permissions and accounts … granted to each SIS user, including MORIC employees, and remove any permissions deemed unnecessary. Evaluate all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationDiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Niagara Falls Water Board – Financial Management (2015M-141)
… Purpose of Audit The purpose of our audit was to determine if the Board is managing the Water Board’s … 1, 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… Thomas P. DiNapoli issued the following statement on three former Orange County Industrial Development … officials who pled guilty today to defrauding the IDA and were ordered to pay $1.2 million in restitution: “Industrial … complex, their motives were simple: greed. We must have zero tolerance for public corruption. Thanks to our …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-plea