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Enterprise Charter School – Enrollment and Billing (2014M-378)
… student residency information on file or require that a new proof of residence be submitted when a student's address … Periodically verify students' residences and require new proof of residence when a student moves. … Enterprise …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… BOCES is an association of 15 component school districts in Hamilton, Fulton and Montgomery Counties. … and administrative services to its 15 component school districts and their 15,600 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mFranklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through November … $21.4 million. Key Finding Officials established adequate payroll processing procedures to ensure that employees were …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… Background The Franklin Central School District is located in six towns of Delaware and Otsego Counties. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Oceanside Union Free School District – Professional Services (2016M-281)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for … Monitor the procurement of professional services to ensure compliance with Board-adopted policies and all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Whitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … and were adequately supported, audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… complete report - pdf] Audit Objective Determine whether District officials accurately and timely billed nonresident … tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key … for nonresident students placed at the District to the School Business Executive. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… services. The Supervisor did not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations Ensure officials … when making purchases. Provide adequate oversight of the bookkeeper. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Warwick Valley Central School District - Professional Services (2019M-139)
… The Board should: Review and update the procurement policy to be sure it sets forth the expectations for the procurement … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… by the State that are earmarked for specific programs and are accounted for in Special Revenue – Federal funds such … Federal USDA-Food and Nutrition Services Fund; the Federal Health and Human Services Fund; the Federal Education Fund; … 36101 Direct Federal Receipts 36121 Redeposit/Recovery of Federal Fund Payments Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsCentereach Fire District – Procurement (2016M-342)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement practices for the … provides fire protection and emergency rescue services to approximately 31,500 residents and is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Real Estate
… NY 10153 (646) 362-3675 www.gcmgrosvenor.com Leadership: Peter Braffman Email: [email protected] Program …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateOperational Advisory No. 9
… 4/22/25 P All State Refunds (Except PIT & OUF) 4/23/25 W Unclaimed Fund Refunds 4/23/25 B Payroll 4/23/25 For more information regarding the escheatment process see … Section 1 - Outstanding Check Outreach and Escheatment . For more information regarding the escheatment of payroll …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentState Comptroller DiNapoli Releases Municipal Audits
… audits were issued: Town of Coventry – Town Clerk/Tax Collector (Chenango County) The clerk did not record, … The clerk did not accurately record all real property tax collections and deposited some collections and fees … understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… estimates required by Town Law. Long Lake Central School District – Capital Project (Hamilton County) District officials properly established, authorized contracts … consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There were no …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… reserve balances circumvents the statutory limit on surplus fund balance and resulted in a real property tax … corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mTown of Hunter - Information Technology (2018M-262)
… secured and protected against unauthorized use, access and loss. Key Findings The Board has not: Adopted IT policies and … secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town of Farmersville - Town Clerk (2019M-49)
… deposited intact but were not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-492014 - 2015 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also …
https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report2017 - 2018 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also …
https://www.osc.ny.gov/state-agencies/contracts/2017-2018-procurement-stewardship-act-report