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Controls Over Cash Advance Accounts

… 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have 3 advance accounts with a total value of $300,000 as of March 31, 2012. Key Findings SED no longer issues checks …

https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accounts

Saranac Central School District – Tuition Billing and Collections (2023M-90)

… had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through … were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care students … at the District. Maintain a receivable control account in the District’s accounting records to ensure that tuition …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90

Fire Island Union Free School District – Claims Auditing (2023M-114)

… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

Agency Financial Reporting Package

… . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …

https://www.osc.ny.gov/state-agencies/agency-financial-reporting-package

State Comptroller DiNapoli Releases Municipal & School Audits

… utilize worksheets to prepare budget estimates, which are then required to be manually input into the financial system …

https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Agencies Bulletin No. 158

… "Create and Run Query" access can open public queries and then save the query as private. Users are encouraged to work … for First Time Use From the Menu Bar, click File and then Open. Click (highlight) the public query you wish to … column.) Click Open. From the Menu Bar, click File and then Save As. Verify that the name of the query is listed in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/158-public-queries-ps-query-database

DiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities

… Parks across New York State were found to have inaccessible entrances and … with disabilities, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The Office of … significantly improved to make them far more accessible. “New York State strives to promote inclusivity and broad …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilities

Kinderhook Central School District - Procurement (2018M-137)

… procured goods and services in accordance with District policy and procedures. Key Findings District officials … of $76,781. Key Recommendations Review the procurement policy annually and make any amendments to keep the policy current. Ensure that compliance with the procurement …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137

Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)

… policies and unnecessary waste. Save approximately $4,700 by purchasing items from government contracts and using the … Key Recommendations Promote the proper use of credit cards by developing adequate policies and procedures. Monitor …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-all

Circleville Fire Company – Selected Financial Activities (2013M-391)

… complete reports and provide the reports to the members at each monthly meeting. … Circleville Fire Company Selected …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m

School District Bus Safety (2018-MS-4)

… providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4

Newark Housing Authority – Information Technology (2017M-282)

… Purpose of Audit The purpose of our audit was to determine whether the Board and Authority … The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district …

https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not accurately record the number of tickets sold and may not have collected and reported the correct amount of corresponding sales. Marina employees did not issue …

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)

… “New York is in a better position to evaluate Industrial Development Agencies and the projects … private businesses are being adequately scrutinized prior to receiving public support and that communities can recoup … benefits if job creation goals are not met. “My thanks to Assemblyman Magnarelli and Senator Marchione for …

https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915

State Agencies Bulletin No. 1450

… members for calendar year 2016 is $17,910.78. Background In accordance with Chapter 504 of the Laws of 2009, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employees

Nanuet Fire District - Credit and Gasoline Cards (2018M-193)

… the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during … adequate supporting documentation attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of unleaded gasoline, 195 purchases totaling $9,686 (51 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193

Allegany-Limestone Central School District - Financial Management (2018M-129)

… (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129