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Child Care Assistance – Federal Funding and New York
… $13.6 billion in spending from April 2016 through March 2026. In SFY 2026, federal funding totaled almost $1.5 … Child Care Development Fund Annual Reports, https://ocfs.ny.gov/programs/childcare/data/#ccap-data Figure 3 – Children … Erie 5,761 Essex 60 Franklin 139 Fulton 108 Genesee 190 Greene 51 Hamilton 11 Herkimer 242 Jefferson 632 Lewis 47 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceRapids Fire Company – Credit Cards (2023M-86)
… users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) lacked documentation to support the purchases, confirm whether the purchases were … policy (Policy) or bylaws, and the members did not perform a review of credit card purchases. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Gates Fire District – Board … uncovered during the investigation . Red Hook Central School District – Inventories (Dutchess County) District …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsPeekskill City School District - Network User Accounts (2021M-195)
… manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Ellenville Central School District – Network User Accounts (2022M-18)
… network user accounts were adequately managed. In addition to sensitive information technology (IT) control weaknesses … 550 network user accounts that were no longer needed. Of the 550 unneeded accounts, 462 were not used to log into … for granting, changing and disabling user access. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18State Comptroller DiNapoli Releases Municipal & School Audits
… and determined that 538 charges totaling $156,982 had one or more exceptions. 410 charges totaling $144,142 were … weekly, as required by state law. The tax collector made one payment totaling approximately $800,000 to the county …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure that financial activity are properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… were properly procured, approved or adequately supported. Of 97 disbursements tested totaling $1.13 million, seven … rates were used. The financial software allowed changes to transaction data without approval and officials did not use available software controls to further safeguard transactions. Key Recommendations Comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Evergreen Charter School – Credit Card Purchases (2024M-143)
… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately … supported and for School purposes. Key Findings Credit card purchases were not always properly approved … to show they were for a proper School purpose. When credit card charges are not properly approved or adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Accounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has … Updated proper invoice guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceYates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s … August 19, 2015. Background Yates County, which has a population of approximately 25,300, is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223New Hyde Park Fire District - Payroll (2018M-165)
… hours (91 percent) totaling $7,833. Key Recommendations Certify payrolls before payroll checks are distributed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165XI.2.D Vendor Name on Contractual Agreements – XI. Procurement and Contract Management
… or alias is referenced in the contractual agreement along with the contractor’s legal name, the transaction is created …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2d-vendor-name-contractual-agreementsOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage grants or … were supported and for appropriate District purposes. As a result, District officials made overpayments, unsupported … Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a thorough …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… – pdf] Audit Objective Determine whether the William Floyd Union Free School District’s (District) Board of … audit school william floyd check signing online banking 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not include more than … District officials did not apply for transportation aid in a timely manner. As a result, the receipt of aid totaling … approximately $148,672, which could have been used to reduce real property taxes or for other purposes, was …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateEdgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Comptroller DiNapoli Releases Municipal Audits
… In addition, officials failed to adequately track garbage disposal sticker and compost pass inventories and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0eLearning Videos and Resources
… to [email protected] . Reporting Time Deposit Accounts Video Resources from this Video NYS Abandoned Property Law Industry Handbooks Due … Processing Unit at [email protected] Due Diligence Process Video Resources from this Video Due Diligence Requirements …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesLevittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… Purpose of Audit The purpose of our audit was to review the … issue press-numbered receipts or use some other method to document the source, date, amount, composition and purpose …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom